Study On The Internal Audit And Strategy Of Construction Enterprises

Construction enterprise is an important part of our national economy, the construction project quality and safety management level is of great influence on our country’s beneficial to the people’s livelihood, infrastructure security, internal audit of construction enterprises is an important part of the construction enterprises in the internal supervision mechanism, strengthen management of construction enterprises, plays an important role for improving construction enterprise operating performance. Through the study of theoretical basis, the internal audit of the construction enterprise norm, organization frame, management model, risk assessment, quality control, auditing business aspects, aims to study and explore the ways to improve the effectiveness of internal audit in construction enterprises in our country.Based on a brief review of domestic and foreign internal audit production research and complex scientific management, and elaborates the internal audit of construction enterprises based on the theoretical analysis of the characteristics of enterprise management, construction, this paper concludes construction enterprises to carry out internal audit on the basis of the laws, regulations and industry standards, the internal audit of the construction enterprise feasible organization.In order to improve the effectiveness of internal audit work of construction enterprises, this paper introduces the internal audit risk assessment and quality control of internal audit concept, through to the internal audit of the construction enterprise risk and internal audit of quality control points are summarized, and puts forward the construction enterprises to strengthen the internal audit risk assessment and the internal audit quality control methods and measures.At the same time, based on the practice of internal auditing of construction enterprises, the main development of the construction enterprise audit of construction enterprise, from the internal supervision management point of view, research summarized the characteristics, project audit and economic responsibility audit goal and main content, combs the audit procedures, according to the different stages, different the audit content, proposes audit steps and methods, and from the view of enterprise strategic management, analyzes the positive role of internal audit in enterprise strategic management.The innovation of this paper, mainly reflected in the following aspects:one is to determine the basic process of the internal audit risk management of construction enterprises, construction of the internal audit risk characteristics, index rating database and the internal audit risk index model, puts forward some measures and methods for control of audit risk; two is the introduction of the Balanced Scorecard theory, constructs the evaluation index system of quality control of internal audit, and an empirical approach to construct the index system, and evaluated, diagnosis, put forward the improvement measures; three is through the study of evaluation on the internal audit quality external, summarizes the effective development of practical significance and the path of internal and external audit quality evaluation; four is the construction of construction enterprise project daily monitoring system, summarizes the main content and importance of audit high risk business; the five is the analysis of internal audit in the enterprise strategy, determine the internal audit mechanism in corporate strategy, the internal audit and important influence on the enterprise strategy and promotion.This paper mainly includes the following contents:The first part is the introduction, mainly expounds the problem and the significance of research background, the status, deficiencies and research of the domestic and foreign research, the basic framework and the innovation of the thesis.The second part includes the second chapter to the seventh chapter, the fourth chapter to the seventh chapter of this is the focus of this paper.Related theory of internal audit and business strategy of the second chapter. Mainly introduces the basic concept of internal audit in the related and basic theory, provide theoretical support for the follow-up studies.Specification, organization and the types of internal audit of the third chapter of construction enterprise. This paper mainly introduces the structure of the construction enterprise management, described the internal audit of the construction of laws, regulations and standards on auditing system, research provides scientific and feasible construction enterprise internal audit organization structure, and describes the types of internal audit according to the content, objectives, project or business scope division.The fourth chapter construction enterprise internal audit risk and its evaluation. The main causes of the risk of internal audit, presents the method to evaluate the risk of internal audit and countermeasures.The fifth chapter of internal audit quality control of construction enterprises. In summing up the quality of our internal audit evaluation based on the problems, puts forward the main content, audit quality control internal basis, procedure and method. The sixth chapter is the practice of internal auditing of construction enterprises. According to the construction enterprises often carry out auditing, research is focusing on the project audit, economic responsibility audit characteristics, objectives and main contents and audit procedures and methods of audit.The impact of internal audit in Chapter seventh, construction enterprises to the enterprise strategy. Through the combination of internal auditing and enterprise strategic management theory, the internal audit mechanism in corporate strategy, the internal audit and important influence on the enterprise strategy and promotion.The third part is the conclusion and Prospect of research on. Mainly for the whole research contents are summarized, and put forward the main innovation points, and puts forward the future direction of further study.