本科论文本科论文摘 要随着社会的不断发展，各个行业之间的竞争越来越激烈，特别是在城市化建设进程加快的背景之下，施工企业之间的竞争也上升到了白日化的阶段。在施工企业发展的过程当中，内部审计工作的开展可以进一步实现内部控制与管理的调整，促进企业经济效益达到最大化的状态。随着各方面要素的不断变动，一些财务造假方面的案件也出现在了社会当中，引起了人们的恐慌，因此在施工企业的内部管理当中，逐渐走向风险导向的内部审核机制，注重以风险导向作为重要工作开展的引领，提前发现风险，并且对风险进行控制。本文主要探讨施工企业风险导向内部审计的相关内容，在对风险导向内部审计的概念和特点、流程进行介绍的背景之下，以 A 施工企业作为研究探讨的案例，总结，该企业在风险导向内部审计工作开展当中所存在的问题，并针对性提出解决的对策，以此来为施工企业开展风险导向内部审计工作提供参考，进一步促进企业内部控制的有效化运行。关键词：施工企业，风险导向，内部审计本科论文AbstractWith the continuous development of society, the competition among various industries is becoming more and more fierce, especially in the context of accelerated urbanization construction process, the competition among construction enterprises has also risen to the stage of daytime. In the process of development of construction enterprises, the development of internal audit can further realize the adjustment of internal control and management, and promote the economic benefits of enterprises to maximize. With the constant changes of various elements, some cases of financial fraud have also appeared in the society, causing people's panic. Therefore, in the internal management of construction enterprises, the risk oriented internal audit mechanism is gradually moving towards, focusing on the risk oriented as the guidance of the important work, discovering the risk in advance, and controlling the risk. This paper mainly discusses the relevant contents of risk oriented internal audit of construction...
