XXXX学院本科生毕业设计（论文）PAGEIII摘要经济发展是施工企业内部审计产生和发展的根本原因,内部审计是相对外部审计而言的。从施工企业角度看,其内部审计是一种专门审计，是在施工企业组织内部的一种独立客观的监督和评价活动，其通过审查和评价工程施工经营活动及内部控制的真实性、合法性和有效性来促进施工企业组织目标的实现。它是为施工企业改进经营管理和实现经营目标服务的,因而也是企业监督评价机制与公司内部治理结构的重要组成部分。但是,我国施工企业的内部审计存在着一定的不足与缺陷,加之入世以来的外部环境也发生了诸多较大的变化,行业市场竞争激烈，施工企业生存和发展面临巨大的压力，加强其内部审计管理显得尤其重要。本文论述了施工企业内部审计的内容与职能,通过对其现状的分析,提出几点提高内审工作有效性的建议。关键词：施工企业；审计；内部审计；AbstractEconomicdevelopmentistheconstructioncompanieshaveinternalauditanddevelopmentoftherootcausesofinternalauditisrelativeintermsoftheexternalaudit.Constructioncompaniesfromthepointofview,itsinternalauditisaspecialauditoftheconstructionenterprisewithintheorganizationofanindependentandobjectivemonitoringandevaluationactivities,throughareviewandevaluationoftheconstructionbusinessandinternalcontrolofauthenticity,legitimacyandEffectivenessofbusinessorganizationstopromotetherealizationoftheobjectives.Itistoimprovethemanagementofconstructionenterprisestoachieveoperationalobjectivesandservices,therefore,enterprisemonitoringandevaluationmechanismswithinthegovernancestructureofthecompanyanimportantpart.However,China'sconstructionenterprisesoftheinternalauditthereisacertainflawsanddeficiencies,coupledwiththeWTOsincetheexternalenvironmenthasalsoundergoneanumberofthelargerchangesinthehighlycompetitivemarketsector,constructionenterprisesurvivalanddevelopmentarefacingtremendouspressuretostrengthenitsinternalauditManagementisparticularlyimportant.Thisarticlediscussestheconstructionenterprisesandthecontentsoftheinternalauditfunction,throughitsanalysisofthestatusquo,tomakeafewpointsenhancetheeffectivenessoftheworkofOIArecommendations.Keywords:ConstructionEnterprises;audit;internalaudit目录TOC\o"1-2"\h\z\uHYPERLINK\l"_Toc139639425"第1章概述PAGEREF_Toc139639425\h1HYPERLINK\l"_Toc139639426"1.1施工企业内部审计的涵义PAGEREF_Toc139639426\h1HYPERLINK\l"_Toc139639427"1.2施工企业内部审计的内容PAGEREF_Toc139639427\h2HYPERLINK\l"_Toc139639427"1.3施工企业内部审计的职能和作用PAGEREF_Toc139639427\h2HYPERLINK\l"_Toc139639