基于增加价值导向的建筑企业内部审计研究

Research on Construction Enterprises'Value-added Internal Audit

从国际内部审计师协会《内部审计实务标准》(2001年修订本)提出的内部审计新定义学习研究入手,在分析建筑行业企业内部审计发展现状的基础上,展开对增加价值导向的建筑企业内部审计研究,提出了实现建筑企业内部审计增加价值目标途径的建议。

Based on the research on the new definition of internal audit that Internal Audit Practice Standards(re-vised 2001)put forward and the analysis of the status quo of internal audit in construction enterprises, this paper discusses construction enterprises value-added internal audit, and proposes the suggestion on the pathway to in -crease the value of internal audit objectives for construction enterprises.