Research On The Internal Audit Management Of XN General Contracting Projects

As the global economy gradually presents the characteristics of integration,differentiation and intensified competition,the managers pay more attention to the comprehensive risk management of enterprises.Internal audit,as a part of the comprehensive risk management of enterprises,has also received more attention.With the development of business,XN Company is facing more and more risks of enterprise management.In order to ensure transfer a qualified project of quality and quantity to the owner,internal audit plays an irreplaceable role.Internal audit is important in ensuring the project expenses are legitimate,and help to achieve the general contracting project's goal.The research object of this article is the internal audit management of the Turn-key project of oil and gas construction of XN Company,it expounds the background and significance of the study on internal audit of the Turn-key projects,as well as the research situation at home and abroad.Based on the relevant basic theory of the internal audit of the Turn-key project,and combined with the author's work experience in the internal audit of the company,the article has carried on the thorough analysis to the company's internal audit management,and given some suggestions to solve the problems which are raised in the article.The purpose of this article is to improve the management quality of the internal audit of the Turn-key project.Through the research,the author thinks that there are five problems in the internal audit of the general contracting project of XN company,such as the limited performance of the department's responsibility,the professional skill of the internal audit department staff is not enough,the risk supervision management of the general contracting project is not comprehensive,the internal audit data analysis methods of the general contracting project are limited,and the relevant departments lack of approval for the internal audit of the general contracting project.The author put forward improvement suggestions for the five existing problems.The first one is to optimize the environment of internal audit and improve the internal audit mechanism by improving the management mode and audit system of the internal audit department,and establishing the problem responsibility system.The second one is to strengthen the construction of the internal audit team by establishing a full-time team of internal auditors,strengthening the training of professional skills,developing incentive mechanism,and guiding the professional planning of internal auditors.The third one is to improve the audit model by strengthening the pre-project audit and post-project audit evaluation,and improving the whole process of the general contracting project tracking audit mechanism.The last one is to innovating audit tools by establishing audit problem guideline,making full use of computer technology to assist audit and introducing artificial intelligence audit.