Risk-oriented Audit Application In The Road And Bridge Construction Enterprise’s Internal Audit

Nowadays the government has gradually increased the control of the transport infrastructure’s investment. And the local governments also has correspondingly reduced the transport infrastructure’s investment. They begin to accept the BOT,EPC or PPP investment mode. At the same time, the test are put forward for enterprise’s investment and financing ability, but also increase the enterprise’s debt ratio. The Road and Bridge construction industry environment is relatively single. And the industry access point is relatively low. The Road and Bridge construction enterprise market share more affected by external factors. The Road and Bridge construction enterprise has its unique way: many points,long line,wide area and scattered. The project is an increasingly large scale and complex. And the construction’s development towards mechanized, the modernization of science and technology,environmental protection, etc. The project itself has a long construction period and to participate in the main body, organizational relations more complex, disposable, etc. The Road and Bridge construction enterprise from to participate in the bidding and contract,construction preparation, construction stage, to complete consign is used, even including warranty, from beginning to end in various natural and social environment, may encounter various types of risk. The Road and Bridge construction enterprise’s risk management must be conducted so urgent.This article angles in risk oriented internal audit related research theory and its application in bridge construction enterprise, etc. And combining with the characteristics of Road and Bridge construction enterprises at present, the understanding of risk management and internal audit, the risk-oriented audit application in Road and Bridge construction enterprise and so on has carried on the deep discussion. Finally take L Company for an example, according to their own work experience, combined with the enterprise’s internal audit implementation effect and the insufficiency, to explore the risk guidance auditing in the application of Road and Bridge construction enterprise’s internal audit, so as to gradually establish a risk-oriented internal audit application framework and effective adaptation L Company risk oriented internal audit application methods, in order to brings to the substance of the implementation of the enterprise internal audit industry guidance significance for reference.