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施工企业面临着残酷的市场竞争压力,加强管理,防范风险,提升盈利水平已成必然选择。内部审计在加强内部控制、防范经营风险、完善公司治理等方面发挥着不可替代的作用,但目前施工企业内部审计质量堪忧,为此,亟需加强内部审计质量控制。论文诠释了内部审计质量控制的内涵及意义,揭示了当前施工企业内部审计质量控制存在的主要问题,提出了解决措施,以供相关人士参考。
Construction enterprises are facing the cruel pressure of market competition. Strengthening management, preventing risks and raising profit level have become the inevitable choice. Internal audit plays an irreplaceable role in strengthening internal control, preventing business risks and improving corporate governance. However, the quality of internal audit of construction enterprises is currently worrying. Therefore, it is urgent to strengthen the quality control of internal audit. The dissertation interprets the connotation and significance of internal audit quality control, reveals the main problems existing in the current internal audit quality control of construction enterprises, and puts forward the measures to be taken for the reference of relevant parties.