| Internal control system auditing is a new and evolving science among managerial audit. Today, there’s an increasing degree of concern in the social and academic circles. It is such an audit, which examines the whole process of manage, evaluating and examining the project management audit of internal control audit’s perfection and effectiveness, and giving some suggestions on improving the quality of engineering management. The study found that the current project manage the internal audit process emphasis on financial management and project cost auditing, while, it did not work well in project management, using internal control audit insufficient. This paper will project management and internal control audit system combining theories and methods of project management internal audit in-depth discussions and concluded that the internal control audit is available as a separate audit work carried out to improve the efficiency of the entire project and audit quality; it can be used as an important part of the entire project to improve the internal management and control of the internal control system. And the establishment of project management audit of internal control evaluation system, combined with the power company’s case explores the application of internal control audit evaluation system in practice. |
