Research On The Application Of Risk-oriented Internal Audit In WY Company’s Engineering Audit

China’s economic situation is in a good period of relative stability,sustained growth,marked improvement of economic efficiency,ecological efficiency began to improve.In this environment,the State attaches great importance to ecological construction,increased investment in landscaping projects,the number of construction projects has also increased.In order to cope with the increasingly fierce competition among enterprises,ensure the healthy development of the construction market,as well as to guard against the potential risks of enterprises and ensure the economic benefits of construction enterprises,under the current situation,the effective management of enterprise risk has become an unavoidable issue for every enterprise leader and manager.As one of the important means of enterprise supervision and management,internal audit can play its role in a larger scope and deeper level.At present,this new risk-oriented internal audit model has been widely used in developed countries,and audit methods are constantly improving,this provides a reference for Chinese enterprises to introduce risk-oriented internal audit in the process of Engineering Audit.Each project is a complex system with its own characteristics of huge investment and long construction period,combined with the emerging whole process management theory,the introduction of risk-oriented internal audit in construction enterprises will play an active role in the development of enterprises,which is beneficial to the control of investment scale,the saving of construction funds and the prediction of project budget.This article collates and analyzes the domestic and foreign risk-oriented internal audit theory and the application of literature,to understand the relevant theory.Then it introduces the case company of this paper — — WY Company,studies and discusses the present situation,problems and risks of its internal audit,and then takes the historical data of the company as the case analysis object,using SPSS software and Microsoft Project software to carry out correlation and time limit analysis,evaluate and analyze the cost risk and time limit risk that WY company faces,so as to put forward the improvement suggestion according to the company’s defect,in order to improve the internal audit of WY company is helpful to introduce risk-oriented internal audit to the development of engineering audit.