随着我国经济的发展,国有建筑企业改革的进一步推进,我国的建筑企业如雨后春笋般成长,企业间的竞争变得日益激烈特别是企业内部审计带来的压力,这就使得建筑企业不得不更加关注企业的内部审计。作为我国目前监督体系中三大审计之一的内部审计,是企业内部控制系统的重要组成部分,也是企业领导决策以及民众监督的“眼睛”。本次论文的探讨就是建筑企业的内部审计与财务风险管理。 With the economic development of our country, the reform of state-owned construction enterprises is further promoted. The construction enterprises in our country have mushroomed and the competition among enterprises has become increasingly fierce. Especially the pressure brought by the internal audit of enterprises has forced the construction enterprises to have more Focus on the company’s internal audit. As one of the three major audits in the current supervisory system in our country, internal auditing is an important part of the internal control system of an enterprise. It is also the “eye” of the decision-making of the enterprise leadership and public supervision. This paper discusses the internal audit of construction enterprises and financial risk management.