本科论文摘 要中国国家内部审计师协会早在 2003 年 6 月就将内部审计的标准做了明确解释，并颁发了《内部审计准则》，给内部审计做出的定义是：“内部审计是内部企业控制、监测和评价的业务活动，是独立而客观的，它的作用是为了帮助单位和部门的管理人员施行最有效的管理。它为了促进组织目标的实现，主要通过审查和评价经营活动以及内部控制的适当性、合法性和有效性等方法。”现如今，在我国的大部分建筑施工企业都意识到了强化内部审计工作的必要性和重要性，并且逐步加快了改革，推进并完善自身的内审制度。然而，我们需要注意到的是，在当前情况下，我国要想不断完善国有施工企业的内部审计制度，就必须要克服一些难题，如：我国施工企业中的内部审计人员缺乏一定的审计素质、不够完善的内部审计制度等。在这种情形下，我们难以确保的内部审计的效果。因此，本文主要介绍施工企业内部审计的工作，对内部审计工作在施工企业中的作用进行分析研究，最后提出了关于如何在施工企业提高内部审计工作质量的建议。关键字：内部审计，施工企业，作用本科论文AbstractAs early as June 2003,the National Association of Internal Auditors of China explained the standards for internal audits and published the internal audit guidelines, which defined the internal audit as follows： "Internal audit is therefore an internal control of business activities in the construction sector,the monitoring and evaluation of business activities,is independent and objective. head of department and department in the implementation of the most effective management. In order to promote organisational objectives, it primarily examines and assesses the relevance, legitimacy and effectiveness of its operations and internal controls."Nowadays, most construction companies in our country are aware of the need and importance of strengthening internal audit work and are gradually accelerating the reform, promotion and improvement of their own internal audit system.However , we should bear in mind that,in the current situation,if we want to co...
