工程审计合作外包在外资企业中的应用研究

Application Research on Cooperation Outsourcing of Engineering Audit in Foreign Enterprises

内部工程审计是企业监督辅助生产工程建设质量的一种有效措施。对内部工程审计外包的模式、组织方式、以及外资企业内部工程审计存在的障碍进行分析。通过某外资企业以工程审计合作外包形式进行专项审计、建筑与装饰工程审计、安装工程审计的实际应用分析,表明企业内部工程审计合作外包不但对控制工程维修成本,提高企业内部经济效率起到重要作用,而且有助于降低审计成本,提高审计效果。

Internal audit is an effective measure used in a enterprise engineering to supervise and aid quality of engineering construction. Analyzes the modes of internal audit outsourcing projects,organization,and the obstacles of foreign producers on internal audit projects. Through practical application analysis of audit outsourcing project cooperation in the practical application of a foreign special audit,architecture and decoration works audits,and application of installation engineering audit,indicates the internal audit cooperation and outsourcing not only play an important role on controlling engineering maintenance costs and improving the efficiency of the internal economy,but also help to reduce audit costs and improve audit results.