施工企业风险导向审计初探

On exploration of risk-oriented auditing of construction enterprises

通过介绍风险导向内部审计的涵义,结合施工企业风险导向内部审计的特点,对风险导向内部审计的主要内容作了总结,并提出在内部审计过程中进行风险防范的对策,从而促进施工企业稳步发展。

According to the introduction of the concept of the risk-oriented internal auditing,the paper combining with the characteristics of the risk-oriented internal auditing in construction enterprises,sums up the main contents for the risk-oriented internal auditing,and points out the strategies for the risk prevention in the internal auditing process,so as to enhance the steady development of the construction enterprises.