| 建设工程施工阶段执行内部审计工作的探讨 |
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| 引用本文： | 吴声宏.建设工程施工阶段执行内部审计工作的探讨[J].武汉工程职业技术学院学报,2012(3):35-37. |
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| 作者姓名： | 吴声宏 |
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| 作者单位： | 武汉钢铁(集团)公司审计部 |
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| 摘 要： | 从建设单位内部审计的角度,论述了建设工程施工阶段开展审计监督工作与质量监督、监理的关系和审计关键点。分别就质量、投资、工期三个方面,针对建设工程施工阶段的固有特点进行阐述。将审计监督与"工艺"、"工序"、"质量"、"投资"、"工期"、"索赔"联系起来,使审计监督的重点、关键点熔于施工过程之中,并对工程监理的审计监督进行了一定的探索。
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| 关 键 词： | 施工阶段 内部审计 内部控制制度 |
Internal Audit Measures at Construction Performing Stage |
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| WU Shenghong.Internal Audit Measures at Construction Performing Stage[J].Journal of University for Staff and Workers of Wuhan Iron and Steel(Group)Corporation,2012(3):35-37. |
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| Authors: | WU Shenghong |
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| Institution: | WU Shenghong |
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| Abstract: | From internal audit angle,the relationship between auditing and quality control and supervision,and the key points of auditing at the construction performing stage are elaborated.From quality,investment and construction period,the characteristics of construction performing stage are also elaborated.Combining auditing supervision with techniques,process,quality,investment and claim,the key points of auditing is mixed in performing process. |
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| Keywords: | construction performing stage internal audit internal control regulations |
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