Research On Internal Audit Issues Of G Highway Engineering Construction Project

In recent years,the highway construction project of our country develops vigorously,ea In recent years,China’s highway construction projects have flourished,with huge investment in various projects.With the increase of engineering projects,new challenges have been posed to the internal audit of construction enterprises.How to adapt to the development of the economy,effectively manage projects,and efficiently control project costs requires continuous in-depth research on the internal audit issues of engineering projects,and specific analysis of specific problems.Strengthening the audit management of highway engineering is an inevitable demand for the development of audit work,which is of great significance for implementing scientific audit management,improving audit efficiency,and integrating audit resources.The research object of the article is the G Highway Engineering Construction Project of Z Construction Group,which is an important component of Gansu Province’s highways.The project has a total length of 44.2 kilometers and a total investment of 1.389 billion yuan.It is an important vertical artery in the "Silk Road Economic Belt" and the "Golden Belt" of Gansu.The article uses research methods such as literature review and case analysis to systematically review the current research status at home and abroad.Based on this,it studies the problems of internal audit in the G highway construction project from September 2019 to December 2021: weak audit force allocation,incomplete internal audit process,need to improve internal audit quality,low utilization rate of internal audit results,and from the perspectives of auditors,audit system Conduct a deep analysis of the reasons for the problems in auditing techniques and other aspects.On this basis,the fuzzy comprehensive evaluation method(FCEM)and analytic hierarchy process(AHP)are used to further analyze the internal audit problems and factors affecting the quality of internal audit.Combined with the specific situation of the internal audit of the project,it is found that internal auditors are the primary factor affecting the quality of internal audit of the project,and then it is proposed to strengthen the construction of the audit team,improve the internal audit rules and regulations,improve the process management of highway engineering audit Suggestions such as strengthening the informationization management of highway engineering audit provide reference for the internal audit management of Z Construction Group’s future engineering projects.