Research On Risk Management Audit Of Construction Enterprises

As China's economic development into the new normal,the Chinese construction industry are faced with the profound changes in the market economy environment,the government's regulation of real estate industry also hampering the development of construction enterprises and prospects,lost the natural barrier on the level of government,construction industry at the same time,because the construction industry has more than "points","line" and "wide"characteristic,therefore also has add the risk of the operation and management of the construction enterprises,such as backward construction technology,construction personnel quality level is not high,excess capacity building industry,etc,has certain influence on the sustainable and healthy development.Whether the risk management of construction enterprises is effective or not,and whether the internal audit department of enterprises can comprehensively supervise and evaluate the risk management is the top priority.Risk management audit is the cradle of enterprise benign development,its purpose is to achieve the overall strategy of enterprise management.Risk management audit not only has the advantages of all audit modes,but also absorbs the essence of risk management and integrates with corporate governance.This is not only a breakthrough and innovation of traditional audit methods,but also a macro means to comprehensively review the implementation of enterprise risk management from a strategic perspective,which represents the expansion of the scope of internal audit.By reviewing and sorting out the domestic and foreign literatures related to risk management audit,and combining the relevant contents of risk management and internal audit development,this paper makes a complete summary and establishes the theoretical basis of risk management audit.Construction enterprises have laid a foundation for risk management audit,determined the risk management audit implementation path based on the expected objectives and principles of its implementation,combined with its own advantages of internal audit,so as to make it more consistent with China's construction enterprises unique operation and management risks,and can effectively operate.Through the investigation and analysis of relevant data of Z construction enterprises,the current situation of risk management audit of Z construction enterprises was understood.The existing problems in risk management audit of Z construction enterprises were discovered and comprehensively interpreted,which can highlight the main idea of this paper.Paper use the method of literature research and case analysis and sum-up,organization management of construction enterprises,business process areas,audit technology and method proposed is applicable to the countermeasures of construction enterprise risk management audit purpose is to help construction enterprises in coping with risk,help them to achieve the purpose of increasing enterprise value,at the same time giving full play to the advantages of organization management better.