The Internal Auditing Model Research On The Aerospace Civil Products Based On Project Life Cycle

Over the past 30 years, the space technology industry and service industry of China Academy of Launch Vehicle Technology has made brilliant achievements. During this period, the first Academy determines the space business plate and the key project of civil industry, and the industrialization strategy is fixed. After experiencing a number of milestones, Civilian economies of scale which was onto the billions steps to complete the amount of accumulation, truly entered a new development situation. At the same time, with the world's economic malaise, the market competition gradually fierce, the enterprise survival and development environment is increasingly harsh. Civil industry of The first Academy has accumulated a lot of risks in the process to achieve a qualitative change, seriously affected the development of efficiency and effectiveness. Internal auditing as a business development care physician,promptly discloses the risks of civilian project operations, providing effective audit recommendations is particularly important.This paper reviewed the research status at home and abroad in the internal audit and the theoretical aspects of the project life cycle, proposed the internal audit model based on the project life cycle, and conducted research. First it introduced the current situation of civilian goods project and internal audit,raised three questions of the internal audit of civilian projects, analyzed the causes of the problem.And then it designed the internal audit model based on the project life cycle, Through the analysis of the risk of civilian goods in the project life cycle stages, it put forward the necessity of the implementation of internal audit, developed the internal audit work objectives, principles based on the project life cycle,and studied the content and method of the audit for each stage of the project life cycle. Finally, this article put forward the implementation strategy of internal auditing in the project life cycle, from the internal audit system framework establishment, transformation of audit work and audit quality control, to ensure the internal auditing to the smooth implementation At the same time, the cases on the implementation of internal auditing on THAI company vehicles and Wanyuan international wind power, indicated the feasibility of theproject life cycle implementation of internal audit.In this paper, theory is combining with practice. Its research result provides a good tool and method for internal auditing on how to participate in the management of civilian goods project of the first Academy. While it also has a certain reference for the parent company on how to strengthen the control of investment company through the internal auditing.