Research On The Process Optimization Of Internal Audit In External Construction Enterprise

Domestic construction companies ard responding to the country's call to go abroad for construction driving by the “belt and road(B&R)”policy,which bringing opportunities to the external construction companies.By at the same time,due to other comprehensive factors,the operating risks of the construction companies' are also increasing,the requirements for internal control and management is also increasing accordingly.In order to achieve the safe implementation and standardized management of external constrction projects,bringing economic benefits to enterprises,it's necessary to achieve through the Inernal Audit.This article will use the organizational form and process of Internal Audit as a starting point,apply risk-oriented theoryand combine the characteristics of external construction companies to design an appropriater audit process.It will consider the organization is the most important prerequisite for the setting of the audit process.This article is divided into the following four parts:Part I,introduction.This article mainly discusses the research background,purpose,significance and methods,proposes the basis for the research.Part II,literature review.Summarize and sort out the domestic nad foreign literature,review the relevant theories and documents of Internal Audit,organization,business process,risk orientation and standardization,provide a theoretical basis for the optimization of Internal Auditing process for external construction companies.Part III,according to the analysis of the current situation of internal audit of enterprises,standing from the risk-oriented theory,pointing out the problems in organizational forms and business processes in Internal Audit and the aras that can be optimized.Considering the independence and authority of the Internal Audit function at the structural level in the form of organization,combining the models suitable for the development of the enterprise,building the organizational structure based on it.Focus on the auditing process,this article optimizes the sub-phases of each phase by planning,implementing,reporting and follow-up auditing.Establish a new evaluation system using the Balanced Sorecard and Analytic Hierarchy Process,adding a follow-up evaluating phase to solve the problems.Part IV,combining related theories,this paper proposes a solution to the problems of the case company and optimizes the internal audit to provide appropriate optimization for the internal audit organizational form and audit process.In order to comply with the implementation of the plan,a method to guarantee the implementation of the Internal Audit service is proposed.