Abstract: With the development of China's foreign economy and the continuous growth of enterprises, more and more enterprises realize the importance of internal audit in enterprise management. This paper first expounds the purpose and significance of internal audit, the second part analyzes the problems existing in internal audit of construction enterprises, and finally puts forward corresponding rationalization suggestions for the problems existing in internal audit of construction enterprises.
Keywords: internal audit, financial management of construction enterprises
First, the purpose and significance of internal audit
The basic duties and objectives of enterprise internal audit are authenticity, legitimacy and efficiency. Its purpose is to supervise, evaluate and evaluate the company's management system and working standards. The audit department mainly inspects and evaluates the economic activities of various departments within the company, checks whether the financial information and business operation of the enterprise conform to the corresponding policies and regulations, checks whether the resources and assets of the enterprise are effectively utilized, checks whether the business objectives and expected business objectives formulated by the enterprise are realized, makes an evaluation, and puts forward effective suggestions that are more conducive to the business management of the enterprise.
Second, the problems of internal audit of construction enterprises
(A) enterprise managers have a weak sense, which weakens the important role of auditing.
At present, many construction enterprises have serious disadvantages, such as attaching importance to project construction but neglecting audit, failing to deal with cost accounting effectively, and enterprise managers' weak management consciousness and ignoring internal audit, which greatly affects the audit work and leads to the failure to effectively play the role of internal audit in enterprises.
(B) backward internal audit methods
Due to the nature of construction enterprises, the internal audit of many enterprises is still in the traditional manual audit stage, and it is difficult to find high-tech crimes within enterprises by rarely using modern audit techniques and means. In the modern information society, the internal audit method is backward and the utilization rate of audit technology is low, so it can't play the role of internal audit.
(C) internal audit institutions are not unified, poor independence.
On the one hand, China's relevant laws and regulations do not clearly stipulate the audit institutions and auditors of internal audit of enterprises, and there is no reference for internal audit of construction enterprises. On the other hand, enterprise internal audit is different from enterprise external audit. The personnel of internal audit mainly come from enterprises, and the organization, economy and work content of internal audit of enterprises will be interfered by leaders.
(D) The quality of auditors is uneven, which can not meet the audit requirements.
Most of the internal auditors of construction enterprises are financial accountants. These people do not understand the construction project and project management, workflow, raw material procurement and related policies, laws and regulations, which makes the internal audit structure of construction enterprises unreasonable. Generally speaking, the current auditors have a single level of knowledge, high theoretical level and poor practical ability, which is difficult to meet the requirements of internal audit of construction enterprises.
Third, strengthen the internal audit of construction enterprises.
(A) enterprise managers attach great importance to internal audit.
The effect of internal audit in construction enterprises depends on whether the enterprise management attaches importance to internal audit, and enterprise managers play a great role in internal audit. The two restrict and influence each other. Only by attaching importance to the development of internal audit and audit work can enterprise managers fully control enterprise work. Only when the audit work is carried out in place can the role of managers be brought into full play.
(2) Change the traditional auditing methods and apply modern auditing methods.
Because the traditional audit method can't adapt to the current internal audit work of construction enterprises, it is necessary to change the traditional audit method and combine the traditional financial audit with the modern financial audit to realize the transformation from the traditional audit to the economic audit.
The fundamental purpose of internal audit of construction enterprises is to find the problems existing in the process of enterprise management, put forward reasonable suggestions, improve management, and finally improve the economic benefits of enterprises. Therefore, the internal audit should proceed from the nature of the enterprise and the actual work, focus on cost control and improving the economic benefits of the enterprise, clarify the work responsibilities and authority, and improve the operating benefits of the enterprise.
(C) improve the internal audit institutions to ensure the independence and authority of the audit
1, improving the internal audit institutions of construction enterprises, improving the corporate governance structure, standardizing the work of auditors and improving the corporate governance structure can clarify the responsibilities and authorities of various departments, clarify the division of labor, and restrict and supervise the work content among various departments, which can improve the enterprise's ability to resist risks and help the internal audit work to play.
Perfecting the corporate governance structure, making the internal audit work more independent, objectively evaluating the information and management of enterprises, and supervising the work of various departments of enterprises can effectively improve the' economic benefits' of enterprises.
2. Ensure the independence and authority of the internal audit of construction enterprises. Only by ensuring the independence and authority of enterprise internal audit can we effectively play the role of audit. Generally speaking, the greater the power of the internal audit leader, the more conducive it is to the development of the audit work and ensure the independence and authority of the audit work.
Construction enterprises can implement the auditor rotation system. On the one hand, it can make auditors have a more comprehensive understanding of enterprise work; On the other hand, it can promote communication and exchange among internal employees and effectively improve their work.
(D) Multi-channel to improve the comprehensive quality of construction enterprise auditors
The quality of internal auditors in construction enterprises directly affects the effect of enterprise audit work, so it is necessary to improve the comprehensive quality of auditors through multiple channels.
1. Change the single knowledge structure of auditors and cultivate compound talents with diversified knowledge.
Enterprise auditors should not only master the professional knowledge of financial management and internal audit, but also be familiar with the construction process, enterprise development and audited objects of construction enterprises. They should not only analyze and review second-hand materials, but also actively collect first-hand materials to provide more information for the audit work.
In addition, auditors should also understand the latest policies, laws, regulations and rules and regulations related to construction enterprises to ensure that the audited objects are reasonable and legal.
2. Construction enterprises should strengthen internal training and rapidly improve the professional quality of auditors.
Through the training of enterprise nature and construction process, the comprehensive quality of auditors can be improved rapidly, and auditors can be helped to master modern audit procedures, audit means and methods, and the network information platform can be used to serve the internal audit work.
3. Relevant departments should strengthen communication and enhance the scientific nature of audit work.
Four. conclusion
Internal audit plays a huge role in construction enterprises, and enterprise managers should constantly strengthen the role of internal audit according to the existing problems. First of all, enterprise managers attach great importance to internal audit; Second, change the traditional auditing methods and use modern auditing methods; Third, improve the internal audit institutions to ensure the independence and authority of the audit;
Fourth, improve the comprehensive quality of auditors in construction enterprises through multiple channels; Finally, improve the working environment of internal audit and make full use of computer technology and risk analysis methods.