| The construction industry is one of the most market-oriented industries in my country,but construction enterprises generally have the problems of "backward organization,weak competitiveness,poor technical ability of workers,and frequent quality and safety incidents",which has weakened the development momentum of the construction industry.The internal control management level of construction enterprises needs to be strengthened urgently.Internal control auditing assesses the effectiveness of an enterprise’s internal control,identifies defects in the design and operation of an enterprise’s internal control,and provides internal control rectification opinions based on the assessed defect level,so as to improve the overall management level of the enterprise and reduce production and operation risks.At present,most listed companies have hired certified public accountants from accounting firms to conduct internal control audits.However,the implementation of some internal control audits is superficial and rectification is stagnant,failing to improve the effectiveness of internal control and management.effect.At the same time,the form of disclosure of internal control defects is not uniform,and the disclosure of the rectification of identified internal control defects is not sufficient,and it is difficult for external investors to understand the true level of the company’s internal control with the information currently disclosed.Due to the characteristics of construction enterprises’ long project period and large investment,the defects of construction enterprises’ control activities are more concentrated in capital activities and engineering projects.When studying internal control audits,we should pay more attention to industry characteristics,which will help auditors in risk assessment and control.Efficient implementation of audit procedures such as testing to reduce internal control audit risks.In this paper,the relevant literature on the internal control audit of construction enterprises is reviewed,and the research methods such as literature analysis and statistical analysis are used to conduct theoretical demonstration and research on the current situation of internal control audit of construction enterprises.Based on the statistical analysis of the internal control index and rating of listed construction companies,it is found that the overall level of internal control of construction companies is relatively low;The main problems are low ratio and imperfect system guidance.After interviews and detailed investigations,this paper further analyzes the internal control audit practice of WH Firm on Case C Company,and finds that there are:（1）unreasonable allocation of audit resources;（2）risk assessment is not carried out based on the characteristics of construction enterprises;（3）Insufficient investment in construction project audits;（4）The firm’s grading review is a mere formality and other major problems.It is clarified that the focus of the internal control audit process of construction enterprises lies in project management,fund management and other fields,and gives（1）adjusting the allocation of audit resources and strengthening the audit personnel training mechanism;（2）improving the risk assessment process and paying attention to industry characteristics;（3）Strengthen the investment in project auditing of construction enterprises;（4）Improve the quality control system of the firm;（5）Improve the level of internal control auditing regulations and strengthen internal control auditing information disclosure and other five-point improvement and optimization suggestions.It is hoped that through the evaluation of the internal control of the enterprise by the external force of the accounting firm,the attention of the construction enterprise to the internal control can be improved,so as to achieve the purpose of helping the audited unit to improve the level of internal control management and alleviate the development dilemma of the construction enterprise. |
PDF Full Text Request