冬工建筑公司内部审计存在的问题及对策研究.docVIP

PAGE PAGE 13 摘 要 建筑施工企业内部审计产生和发展的根本原因是经济的发展，审计包括内部审计，外部审计，政府审计。建筑施工企业的目标的实现是通过检测和评价工程建筑施工营销活动及内控的真实性，有效性和合法性来进行的。内部审计是企业督促员工机制和公司里边管理体制的重要构成，因此，内部审计也是为建筑施工业提高经营管理和兑现经营目标服务的。可是，我国建筑施工业内部审计有着明显的缺点，再加上近年来世界外部环境的影响，其发展有了非常大的压力，所以，提高内部审计就显得非常重要了。本文以长春市冬工建筑施工有限公司为例，论述了建筑施工企业内部审计的内容与职能,通过对其现状的分析,提出几点提高内审工作有效性的建议。 关键词：建筑施工 内部审计 内部控制 Abstract The basic reason for the emergence and development of internal audit in construction enterprises is economic development. Audit includes internal audit, external audit and government audit. The goal of construction enterprises is achieved by testing and evaluating the authenticity, validity and legitimacy of construction marketing activities and internal control. Internal audit is an important component of the staff supervision mechanism and the internal management system of the company. Therefore, internal audit also serves the construction industry to improve management and achieve business objectives. However, the internal audit in Chinas construction industry has obvious shortcomings, coupled with the impact of the worlds external environment in recent years, its development has been under great pressure, so it is very important to improve the internal audit. Taking Changchun Winter Construction Co., Ltd. as an example, this paper discusses the contents and functions of internal audit in construction enterprises, and puts forward some suggestions to improve the effectiveness of internal audit through the analysis of its current situation. Key words: Building construction internal auditing internal controls 目 录 5017_WPSOffice_Level1 一、建筑施工企业内部审计的概述 1 17667_WPSOffice_Level2 （一）建筑施工企业内部审计的涵义 1 29537_WPSOffice_Level2 （二）建筑施工企业内部审计的内容 2 16229_WPSOffice_Level3 1.审查和评价工程施工经营活动 2 14636_WPSOffice_Level3 2.审查和评价施工企业内部控制制度 2 18641_WPSOffice_Level2 （三）建筑施工企业内部审计的职能和作用 3 8107_WPSOffice_Level3 1.建筑施工主要职能 3 21422_WPSOffice_Level3 2.建筑施工企业内部审计的作用 3 28701_WPSOffice_Level1 二、冬工建筑施工企业内部审计存在的问题及原因 4 2779_WPSOffice_Level2 （一）企业