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在中国经济步入新常态和建筑企业集团全面深化改革的大背景下,内部审计在建筑企业集团治理和提质增效中的作用日益突出。内部审计的组织模式对于充分实现内部审计价值及内部审计适应建筑企业集团的转型升级具有重要意义。本文旨在结合建筑企业集团实际,总结内部审计组织模式存在的问题,从明确内部审计机构职责定位、优化审计领导体制、整合审计资源三个方面,探讨新常态下如何优化建筑企业集团内部审计的组织模式。
Under the background that the Chinese economy has entered the new normal and comprehensively deepened the reform of construction enterprise groups, internal audit has played an increasingly prominent role in the governance of corporate groups and the improvement of quality and efficiency. The organizational model of internal audit is of great significance in fully realizing the value of internal audit and internal auditing in adapting to the transformation and upgrading of construction enterprise groups. The purpose of this paper is to combine the actualities of the construction enterprise group, summarize the problems existing in the internal audit organization model, and discuss how to optimize the internal audit of the construction enterprise group under the new normal from the following aspects: clarify the responsibilities of the internal audit organization, optimize the audit leadership system, and integrate audit resources Organization mode.