浅谈境外EPC工程项目内部审计的挑战和对策

Discussion on the Challenges and Countermeasures of the Internal Audit of the Overseas EPC Project

为践行国家"一带一路"倡议,近年来,我国国有企业等经济主体对外承包工程迅速发展,工程项目所面临的环境复杂多变。因此,内部审计应同步跟进,积极发挥审计监督作用,促进党和国家方针政策、重大决策部署在国有企业贯彻执行,促进国有企业深化改革,提高经营管理水平、做强做优做大,为国有企业健康发展保驾护航,实现经营目标。论文结合多年来的境外工程项目实践经验,浅谈境外工程项目内部审计面临的挑战,从流程环节、审计方法、内部控制、人力资源等方面着手,探讨有效开展境外工程项目内部审计的对策。

In order to carry out " the Belt and Road Initiative", China’s state-owned enterprises and other economic entities have made rapid progress in foreign contracted projects in recent years, and the environment for engineering projects is complex and changeable. Therefore, the internal auditing should follow up synchronously, play an active role in auditing supervision, promote the implementation of the Party’s and state policies and major decision-making deployments in state-owned enterprises, promote the deepening reform of state-owned enterprises, improve the level of operation and management, make them stronger and bigger, safeguard the healthy development of state-owned enterprises, and achieve business objectives. Combined with the practical experience of overseas engineering projects over the years, the paper briefly discusses the challenges faced by internal audit of overseas engineering projects, and discusses some countermeasures to effectively develop the internal audit of overseas engineering projects from the aspects of the process link, audit method, internal control, human resources and so on.