Research On Internal Audit Of Capital Construction And Project Of S Water Company Based On PDCA Cycle

In recent years,with the development of social economy and the improvement of people's living standard,the people's demand for water conservancy is increasing day by day,and the state's investment in water conservancy infrastructure projects is increasing.The internal audit of water company's capital construction projects is one of the important ways to grasp the use of capital construction projects,the management of water companies,and the internal risk control.The construction period of water conservancy infrastructure projects is long,the amount involved is huge,the items are complicated and comprehensive,but the internal audit of traditional capital construction projects is only the final accounts audit after the completion of the project,which can not find and solve the problems in the construction process of capital construction projects in time,which is not conducive to the management of capital construction projects.Therefore,Adjust the mode of internal audit of capital construction project in time,change from audit of final accounts only after completion to follow-up audit of whole process before,during and after completion,so as to achieve the purpose of preventing,resolving and improving in advance,improving the quality and efficiency of internal audit of audit department of water company,giving full play to the functions of internal audit supervision,evaluation and service,and promoting the water conservancy capital construction project to realize the operation goal better.This paper mainly adopts the case study method,takes the S water company as an example,uses the PDCA circulation theory to study the S water company infrastructure project internal audit and its optimization question.Starting from the relevant theories of internal audit,this paper briefly describes the internal control theory,fiduciary responsibility theory,engineering project management theory and PDCA cycle theory,and then leads to the mechanism of PDCA cycle theory in the internal audit of capital construction projects,and analyzes the key points should be set up to carry out internal audit of capital construction projects under PDCA cycle mode.After that,the present situation of internal audit of S water company's capital construction project is briefly discussed and its existence is analyzed The question.Lastly,according to the problems existing in the internal audit of S water company's capital construction project,the optimization analysis is carried out based on the PDCA cycle mode,and the safeguard measures for implementing the internal audit optimization scheme are put forward.The Pstage of the plan is mainly from the determination of internal audit projects,the conduct of pre-audit investigation,the clear positioning of internal audit to optimize;in the implementation of the D stage,mainly from the strengthening of internal audit human resources management,improve internal audit technical means and other aspects of optimization;in the inspection C stage,mainly from the strict implementation of the three-level review system,the proper custody of audit work papers and the establishment of a balanced scorecard based internal audit quality evaluation system Face optimization;in the aspect of action A,it is mainly optimized from the aspects of strengthening follow-up audit,investigating the responsibility of internal audit,evaluating and evaluating the internal audit personnel,etc.Through a comprehensive and detailed analysis of the contents of the internal audit work of the S water company's capital construction project,this paper finds out the problems existing in its internal audit work,puts forward some countermeasures,and has some reference significance for the internal audit work of other water conservancy capital construction projects.