摘 要经济进展是施工企业内部审计产生和进展的根本原因,内部审计是相对外部审计而言的。从施工企业角度看,其内部审计是一种专门审计，是在施工企业组织内部的一种独立客观的监督和评价活动，其通过审查和评价工程施工经营活动及内部控制的真实性、合法性和有效性来促进施工企业组织目标的实现。它是为施工企业改进经营管理和实现经营目标服务的,因而也是企业监督评价机制与公司内部治理结构的重要组成部分。但是,我国施工企业的内部审计存在着一定的不足与缺陷,加之入世以来的外部环境也发生了诸多较大的变化, 行业市场竞争激烈，施工企业生存和进展面临巨大的压力，加强其内部审计管理显得尤其重要 。本文论述了施工企业内部审计的内容与职能,通过对其现状的分析,提出几点提高内审工作有效性的建议。关键词：施工企业；审计；内部审计；AbstractEconomic development is the construction companies have internal audit and development of the root causes of internal audit is relative in terms of the external audit. Construction companies from the point of view, its internal audit is a special audit of the construction enterprise within the organization of an independent and objective monitoring and evaluation activities, through a review and evaluation of the construction business and internal control of authenticity, legitimacy and Effectiveness of business organizations to promote the realization of the objectives. It is to improve the management of construction enterprises to achieve operational objectives and services, therefore, enterprise monitoring and evaluation mechanisms within the governance structure of the company an important part. However, China's construction enterprises of the internal audit there is a certain flaws and deficiencies, coupled with the WTO since the external environment has also undergone a number of the larger changes in the highly competitive market sector, construction enterprise survival and development are facing tremendous pressure...
