全面造价管理应用于内部审计咨询浅析

Simple Analysis on Applying Overall Cost Management in the Internal Audit and Consultation

随着中国市场经济改革的不断深化,大中型企业将内部审计业务委托给专业的咨询公司,提供更有效的内部审计咨询服务已成为一种趋势。因此,如何建立有效的建设项目内部审计咨询方案体系,为委托方提供全面的内部审计咨询服务,帮助企业实现内部审计目标,具有重要意义。本文对全面造价管理理论应用于内部审计可行性进行了分析,并基于全面造价管理理论,初步构建了建设项目内部审计咨询方案体系。

Along with the reform of market economy in China is being constantly deepened, the large and medium-sized enterprises entrust the internal auditing services to the professional consulting companies, thus providing more effective services for internal audit and consultation becomes a kind of trend. Therefore, the method how to establish an effective internal auditing and consulting system for the construction projects to provide overall internal auditing and consulting services for the entrusting party and help enterprises reach the internal auditing target has a great significance. In the paper, it analyzed the feasibility of applying overall cost management theory in the internal audit, and primarily constructed an internal auditing and consulting system for construction projects based on the overall cost management theory.