摘要
从铁路建设项目内部审计实务出发,针对目前铁路建设项目审计工作中存在的主要风险,提出强化审前调查、加强审计质量控制体系建设、推进审计队伍建设、加强审计技术和方法的创新、营造良好的审计外界环境等风险应对措施。
Starting with internal auditing practice of railway construction projects, targeting with major risk existing in the audit works of current railway construction projects, this paper puts forward measures of dealing the auditing risk, such as enhancing investigation before auditing, strengthening the establishment of audit quality control system, promoting audit team building and strengthening the innovation of auditing technology and method, as well as creating sound external environment of auditing.
出处
《铁道运输与经济》
北大核心
2014年第3期7-10,共4页
Railway Transport and Economy
关键词
铁路建设项目
内部审计
审计风险
Railway Construction Project
Internal Auditing
Auditing Risk
