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一、引言近几年,全国各地建筑施工企业腐败案件频频曝光,建筑企业高层领导涉嫌行贿受贿现象频发,这些腐败案件引起了社会各界的广泛关注。预防与遏制建筑施工企业腐败现象,成为当前行政主管部门和社会各界面临的重要课题。信息系统审计监控功能弱化,内控体系建设不完善,是建筑施工企业腐败现象频发的重要原因。以信息系统审计为平台构建完备的建筑施工企业内控体系,是从根本上控制施工企业腐败现象的关键。
I. INTRODUCTION In recent years, corrupt cases of construction enterprises in various parts of the country have been exposed frequently. There are frequent bribery and bribery cases among top executives of construction enterprises. These corrupt cases have drawn widespread public concern. Preventing and curbing corruption in construction enterprises has become an important issue currently faced by administrative departments and various sectors of the society. Weakening audit supervision function of information system and imperfect internal control system construction are the important reasons for frequent corruption in construction enterprises. To build a complete internal control system of construction enterprises based on information system auditing is the key to control the corruption of construction enterprises fundamentally.