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内部审计是企业内部的监督评价活动,它既能够对企业进行的各项活动的环节和制度进行检查,也能够对会计及其他信息的真实,合法,科学,完整进行监督和评价。对于企业内部控制制度的加强,提高会计资料的可靠性,改善企业经营管理,提高企业经济效益等都有重要作用。交通建设工程作为国家的传统行业,是我国经济的重要组成部分。随着社会的发展,交通建设工程企业做好内部审计工作,确保内部牵制制度的正常进行势在必行。本文将会首先分析交通建设施工企业内部审计存在的问题,然后针对问题提出改进措施。
Internal audit is the internal supervision and evaluation activities. It not only can inspect the links and systems of various activities of the enterprise, but also can supervise and evaluate the accounting information and other information in a true, legal, scientific and complete way. For the strengthening of internal control system, improve the reliability of accounting information, improve business management, improve the economic efficiency of enterprises have an important role. As a national traditional industry, transportation construction projects are an important part of our economy. With the development of society, it is imperative for traffic engineering enterprises to carry out internal audit to ensure the normal conduct of the internal control system. This article will first analyze the problems existing in the internal audit of the construction enterprises of transportation and then put forward the improvement measures according to the problems.