Research On Internal Audit Of Engineering Project Of L Company

With the rapid development of economy and the acceleration of socialis modernization,the state government has invested heavily in infrastructure construction.In the process of rapid development of engineering projects,strengthening the management of engineering projects and preventing fraud and risks in the process of project construction has become a top priority.As an important internal supervision mechanism in the construction project,internal audit plays a very important role in standardizing the management of the construction enterprise,preventing the risk and improving the performance.However,due to the lack of practical experience in internal audit in China,many companies have encountered various difficulties during the process of carrying out the internal audit,and there are still many problems in the process of internal audit.L was founded in 1994,mainly undertaking industrial and civil transportation,wharf and water conservancy and other engineering buildings.As the project has a wide range of projects,the construction of high grade,long mileage,a wide variety of pavement diseases,complex traffic conditions during the construction period,changeful construction environment,time limit and so on,which determines the emergence of various uncertain factors in the construction of the project.The results of some projects can not be completed on time,the quality of the project is not up to the standard,the project loss and so on,which seriously affects the economic interests of L company,and is not conducive to the sustainable and healthy development of the company.Based on the implementation of the internal audit of the project,the specific process and the risk analysis,fraud and other related theories,this thesis understand the actual situation of the internal audit of L company engineering project and analyze the existing problems through the questionnaire survey,interview and other methods,and found that L company mainly has the following problems: audit evidence obtained is not enough;the internal auditors are lack of professionalism and independence;the formulation of audit plans is not risk oriented;L companies attach too much importance to the later period of the project,and participate in the early and middle stages of the project.The company does not pay enough attention to the audit results,and the internal auditors lack the risk awareness.The company can not make a correct assessment of the risks faced by the company and implement the key audit according to the risk level.After analyzing the main causes of the problems,this paper put forward specific solutions,including the preparation of standardized internal audit processes and standards;the construction of an independent and complete internal audit organization;strengthening the risk oriented internal audit;improving the audit means;establishing a complete and full tracking audit process;strengthening the application of the internal audit results.this paper pointed out the direction of improvement on internal audit work for L company.This thesis not only provides a good improvement plan for L company,but also provides reference for the future internal audit of related enterprise projects.