介休城建内部审计质量控制存在的问题及对策.docVIP

PAGE 14 - PAGE 15 - 摘 要 近年来，建筑企业内部的审计组织根据需求，在提升整体审计质量层面上付出了诸多努力，审计质量也有了巨大的进步，但是真实的效果与我国整体的审计水准相比依旧较低。因为建筑企业是传统行业，客观条件以及受限于传统思维，内部审计通常拥有非常大的局限性，并且我国建筑企业一般只注重工程项目的招投标，缺乏必要的日常管理知识，甚至有些建筑企业没有进行任何保证质量的内部审计和内部审计质量控制，这就导致了审计质量参差不齐。内部审计质量控制是否加强是内部审计功能的实现效果好坏的关键。介休城区建筑安装有限公司具备以上传统建筑行业的特点，本文试图应用内部审计质量控制相关理论知识，结合介休城区建筑安装有限公司的行业特点及其内部审计实际情况，利用调查结果，与同行业进行比较，挖掘介休城区建筑安装有限公司的内部审计质量管理的问题并提出相应的解决对策，用以提升企业整体的经济收益，给相似企业提供相关借鉴。 关键词：建筑企业；内部审计；质量；控制 Abstract In recent years, the internal audit organisations of construction companies have made great efforts to audit quality according to the demand, and the audit quality has also made great progress, but the real effect is still lower than the overall audit level. Construction enterprise is a traditional industry, but its situation is very special, because of the objective conditions and limited by the traditional thinking, internal audit usually has a lot of limitations. Chinas construction enterprises generally only pay attention to the bidding of engineering projects, and lack the necessary knowledge of day-to-day management.This can be realized by high level internal audits, and some of the building companies do not have internal audits or internal audits, ensuring quality audits for quality control of this department, and inequality of quality audits. Ole is the key to realizing internal auditing functions. Jiexiu City Construction and installation Co., Ltd has the characteristics of above traditional construction industry. Using the survey results and comparing with the same industry, this paper excavates the problems of internal audit quality management of Jiexiu City Construction and installation Co., Ltd.,And promotes corresponding solutions to promote the overall economic interests of the firm and to give similar businesses.Industry provides relevant reference. Key words: construction enterprises; internal audit quality control 目　录 27762_WPSOffice_Level1 一、前言 1 19136_WPSOffice_Level1 二、介休城区建筑安装有限公司概况及其内部审计质量控制现状 1 3