浅析内部审计在建设项目管理审计中的应用

近年来,我国经济获得飞速发展,建设项目的投资金额不断扩大,同时,随着节约型社会的呼声日益提高,在建设项目实施过程中必须做到节约资源、提高资金的使用效率。在这种情况下,建设项目管理审计逐步得到推广,内部审计对建设项目管理审计起到了有效规避投资风险、提高投资效果的作用。因此,对内部审计在建设项目管理审计中的应用加以探讨,对于降低审计风险,提高审计的效率和效果,具有重要的现实意义。

Research on the Application of the Internal Audit in Construction Projects

Today, China＇s economy is developing at full speed and the amount of investment of construction projects continues a lot. while the voice of a conservation-oriented society, some implementation processes must be done to save resources and improve efficiency in the use of funds. In this case, the internal audit of construction project has been promoted gradually and has played an effective role in avoiding the investment risks and increasing the efficiency of using the funds. Therefore, the paper discussed the application of the internal audit, which has important practical significance in reducing audit risk and improving audit efficiency.