摘要
随着石油化工项目日益趋向大型化和复杂化,内部审计工作在检维修费用管理方面出现了一些问题和风险。以在中石化检维修项目中发现的一些内部审计的风险点为切入点,引入BIM手段,分析新型信息技术手段带来的优势,并探讨企业运用BIM技术将在检维修费用内部审计管理方面起到的作用。
The petrochemical project is becoming larger and more complex,and the internal audit work has some problems and risks in the inspection and maintenance costs management. This paper takes some internal audit risk points found in the inspection and maintenance project of Sinopec as the breakthrough points,analyzes the advantages of new information technology by introducing BIM,and discusses the role of BIM technology in the internal audit management of inspection and maintenance costs.
作者
黄海莹
HUANG Haiying(Audit Office,Wuhan Branch,Sinopec Wuhan Company, Wuhan 430000, China)
出处
《工程经济》
2018年第9期40-45,共6页
ENGINEERING ECONOMY