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企业内部审计包括了工程审计、经济责任审计、财务收支审计等等,其中工程审计是加强工程管理的有效手段之一。但传统的工程审计是以工程项目决算审计为重点,主要是评价投资项目是否取得事先效果,以此促进经济效益的提高,这样往往造成工程建设过程中管理失控,腐败、贪污、浪费现象频出。而基于内部控制框架的工程审计是指内部审计部门通过对内部控制的五个要素分析,运用现代审计方法对建设项目决策、设计、招投标、施工、竣工验收及预结(决)算等各个环节可能出现的风险进行审计监督和评价,关口前移,更好地维护国家、企业及相关单位的合法权益。
Enterprise internal audit includes engineering audit, economic responsibility audit, financial revenue and expenditure audit, etc. Among them, project audit is one of the effective measures to strengthen project management. However, the traditional project auditing focuses on the auditing of the final accounts of construction projects, mainly to evaluate whether the investment projects have obtained the prior effect, so as to promote the improvement of economic benefits, which often leads to the frequent oversupply of management, corruption, corruption and waste in the process of project construction . The project audit based on the internal control framework refers to the internal audit department through the five elements of internal control analysis, the use of modern auditing methods for construction project decision-making, design, bidding, construction, completion and acceptance The risks that may occur in the link are audited, monitored and evaluated, and the mark is advanced to better safeguard the legitimate rights and interests of the state, enterprises and relevant units.