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很多建筑施工企业内部审计在机构的设置、工作重点、审计内容的深度和广度、审计方式和规范管理等方面,还未发挥出应有的支持内部管理的作用,更无法适应现代企业建立健全内部控制制度的要求。近年来内部审计最重要的理念创新,就是强调内部审计是控制系统。因此要充分利用内部审计的功能,加强建筑施工企业内部控制制度建设,有效推动建筑施工企业现代化建设。
Many internal audits of construction enterprises have not yet played the role of supporting internal management due to the establishment of institutions, the focus of work, the depth and breadth of auditing contents, auditing methods and standardized management, etc. Moreover, the internal auditing of construction enterprises has not yet been able to adapt itself to the establishment and improvement of modern enterprises Control system requirements. In recent years, the most important concept of internal audit innovation, is to emphasize that the internal audit control system. Therefore, it is necessary to make full use of the function of internal audit to strengthen the construction of internal control system of construction enterprises and effectively promote the modernization of construction enterprises.