工程总承包项目的内部审计研究

发布时间：2018-11-17 10:38

【摘要】： 工程总承包项目内部审计是工程总承包企业内部审计部门或人员对项目全过程的内部控制系统进行检查,评价系统信息真实性、系统控制合法性和健全性,提出审计建议,改进和完善项目内部控制,辅助高层决策,在工程总承包项目管理全过程中发挥着十分重要的作用。本文在阐述了工程总承包项目管理过程和内部审计理论的基础上,以EPC模式为例,针对目前工程总承包项目内部审计存在的重财务审计和造价审计,以查错防弊为主的现状,从项目招投标、设计管理、采购管理、施工管理以及竣工验收等五个管理过程着重分析了对工程总承包项目的内部审计的审计依据、审计内容和审计步骤,并以A公司具体总承包项目为例进行了内部审计实证分析,评价了A公司总承包项目内部控制系统,提出了若干管理建议。经过实证应用,对总承包企业内部审计得出了若干启示:总承包项目内部审计是一个系统工程,要求对各个管理过程的审计既具有相对独立性,同时也具有系统性,主要表现在各个相对独立管理过程审计前后的衔接工作的信息共享工作。工程总承包项目内部审计应该从财务审计和造价审计向管理审计转变,其职能也应该从监督职能为主转化为服务职能为主,内部审计人员应加强对项目管理实务的熟悉、调研和沟通。内部审计的最终目标是提高企业经营效益。
[Abstract]:The internal audit of the general contracting project is that the internal audit department or personnel of the general contracting enterprise checks the internal control system in the whole process of the project, evaluates the authenticity of the system information, the legitimacy and soundness of the system control, and puts forward the audit suggestions. To improve and perfect the internal control of the project and assist the high-level decision-making, it plays a very important role in the whole process of the project management. On the basis of expounding the management process and internal audit theory of general contracting project, taking the EPC model as an example, this paper aims at the present situation of heavy financial audit and cost audit in the internal audit of general contracting project, which is mainly to check mistakes and guard against malpractices. From the five management processes of project bidding, design management, procurement management, construction management and completion acceptance, this paper emphatically analyzes the audit basis, audit contents and audit steps of the general contracting project. Taking the specific general contracting project of company A as an example, this paper makes an empirical analysis of internal audit, evaluates the internal control system of general contracting project of company A, and puts forward some management suggestions. Through the empirical application, the author draws some enlightenment to the internal audit of the general contracting enterprise: the internal audit of the general contracting project is a systematic project, which requires that the audit of each management process is not only relatively independent, but also systematic. Main performance in the relative independent management process audit before and after the convergence of the work of information sharing work. The internal audit of general contracting project should be changed from financial audit and cost audit to management audit, and its function should be changed from supervision function to service function, and internal auditors should strengthen their familiarity with project management practice. Research and communication. The ultimate goal of internal audit is to improve the business efficiency.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F284;F239.45

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