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内部审计部门虽然不直接进行工程管理,但它通过系统地、规范地对企业工程管理过程中的风险及控制流程提供独立、客观的监督、评价与咨询活动,来为企业提供有价值的信息。企业管理者采纳、利用这些建议和意见后,可以借此消除或降低各种风险因素,进而达到工程管理流程的完善、降低投资成本、投高投资效益的目的。笔者认为,内部审计在工程管理中为企业增加价值的途径主要有三个,并在此进行详细阐述。一、对工程结决算进行审计
Although the internal audit department does not directly manage the project, it provides valuable information to the enterprise by systematically and normatively providing independent and objective supervision, evaluation and consulting activities for the risk and control process in the process of enterprise project management. After the enterprise managers adopt and utilize these suggestions and opinions, they can eliminate or reduce various risk factors so as to improve the engineering management process, reduce the investment cost and invest the investment benefit. In my opinion, there are mainly three ways for internal auditing to add value to an enterprise in project management, and elaborate on it here. First, the final settlement of the project audit