Research On Internal Audit Of Communication Engineering Project Of ZT Company

With the rapid development of 5G technology and the increasing demand for communication base station construction,the investment in infrastructure equipment of communication engineering projects has increased year by year,the construction scale has increased,and the construction speed has accelerated.It is difficult for traditional internal audit of engineering projects to control the cost of engineering projects and supervise the economic benefits of engineering construction.Communication engineering projects not only have the characteristics of ordinary engineering projects,such as more project managers and strong professional knowledge of engineering projects,but also have the unique characteristics of engineering projects different from other projects,such as more construction sites,scattered and hidden,and faster construction period,which forms the complexity of communication engineering itself.As an important supervision link,internal audit plays an increasingly important role in controlling investment cost and project quality.The current internal audit system of communication engineering projects in China is not perfect enough,so the above problems naturally become the focus of social attention,and the necessity of optimizing the internal audit of communication engineering projects is self-evident.In this paper,a representative electric power introduction communication project is selected from ZT Company’s engineering projects,and its internal audit is analyzed.The internal audit procedure,work content and final audit opinion implementation of this electric power introduction communication project are studied by field investigation.Taking this project as the breakthrough point,combined with the interview results of internal auditors,this paper analyzes the problems existing in this internal audit work,which are reflected in the following four points: in the audit process,the audit method adopted by internal auditors is single,the audit efficiency of the internal audit project team of communication engineering is low,the auditors lack professional knowledge of communication engineering,and the internal audit evaluation of communication engineering cannot be implemented.In view of the above problems,this paper puts forward some new suggestions for ZT Company.The specific suggestions are as follows:First,adopt appropriate internal work guidelines for communication engineering projects,which require that sufficient time be reserved for the audit preparation stage,explore innovative audit methods for communication engineering projects,and update internal audit concepts for communication engineering projects;Secondly,establish and improve the internal audit system of communication engineering projects.The specific audit system is to move forward the internal audit threshold of communication engineering projects,build a scientific audit quality evaluation system of communication engineering projects,and optimize the internal audit institutions of communication engineering projects;Thirdly,optimize the allocation of internal auditors in communication engineering projects,mainly from two aspects: paying attention to hiring professionals and improving the comprehensive quality of internal auditors in communication engineering projects;Fourth,improve the feedback mechanism of internal audit results of communication engineering projects,enhance the legal effect of audit results,strengthen information communication between all parties of engineering projects,and strengthen the accountability system of audit rectification.