Research On The Construction Of General Contracting Project Risk-oriented Internal Audit In The Second Company Of The Pipeline Engineering Corporation

In the domestic and international environment where the economic situation is particularly complex,engineering companies face more and more uncertainties,and more and more need to analyze and control the risks.As a brand-new auditing method,risk-oriented internal auditing determines the audit content and auditing focus through the risk analysis of the audited project department.The risk control awareness runs through the entire auditing process.Therefore,whether it is from the perspective of promoting the development of the company's internal audit,or from the perspective of promoting the company's overall risk control,actively introducing risk-oriented internal audit has very important connotation and significance.With the listing of CNPC Pipeline Engineering Company,the construction of pipeline engineering projects is progressing toward the internationalization direction,but its management level has not been correspondingly improved and the benefit level is low.At present,the use of risk-oriented internal auditing by pipeline company II is still in a very uncertain stage.Therefore,this paper has important theoretical and practical implications on how to optimize risk-oriented internal auditing of general contracting projects.This article combines system management theory,risk management theory,and strategic management theory,and combines the implementation of risk-oriented internal auditing by Pipeline Ⅱ,and analyzes the risk-oriented internal auditing process from the plan audit stage,audit implementation stage,and report audit stage.,Found that the existence of the second pipeline company identified the key audit issues are inaccurate,auditing efficiency is low,audit results are not fully utilized and other issues.This paper proposes that the improvement of risk-oriented internal audit of Pipeline II companies should fully identify risks in the planning stage of the audit and adopt a quantitative assessment method to assess the risks and determine the focus of the audit;according to the focus of the audit,the inspection should be carried out during the implementation phase of the audit.Comprehensive auditing methods such as observation,inquiry,and recalculation are used to implement differentiated audits and obtain audit evidence;at the same time,audit reports are improved,concrete rectification measures are put forward,and the communication of audit results is strengthened;the follow-up audit stage is perfected,and problems found in the audit are traced.At the same time,we must also ensure the normal operation of the risk-oriented internal audit model by cultivating a risk management culture and improving internal audit quality control mechanisms.