本科论文摘 要随着我国城市化建设和区域协同一体化模式的逐步推进，越来越多的建筑产品走向市场，建筑施工行业也迎来了宝贵的发展机遇。但无论国内还是国外，建筑施工行业一直没有成为经济学家和学者研究的重点对象，相对于现代企业生产经营的要求还有很大差距。现在，一些施工企业在理念层面逐渐开始转变内部审计模式，正在向以风险为导向的内部审计模式发展。然而，由于施工企业缺乏相关管理经验，在实施具体审计工作时只存在少数大型施工企业会采用风险导向的内部审计。本文以施工企业为研究对象，从施工企业面临的环境以及施工企业的行业特点进行分析。分析我国目前施工企业面临的环境状况，梳理内部审计相关文献并开展研究，利用文献研究法，总结分析风险导向内部审计的相关理论和在施工企业的应用情况。了解国内外学者对建筑施工企业内部控制机制相关的现有文献研究，并提出了一套规范的、可操作的实施方法架构，总结出适合风险导向内部审计发展的建议和对策。即使风险真实发生，也可以将风险降到最低，提升施工企业内部控制有效性和完善公司治理模式，提升企业价值。关键词：施工企业，风险管理，内部审计 本科论文AbstractAs the development of urbanization and regional collaborative integration in China, a growing number of construction products have entered the market. So the construction industry has also encountered unprecedented valuable development opportunities. The construction industry, whether at home or abroad has not become the focus of economists and scholars, compared with the requirements of modern enterprise production and operation, there is still a big gap. Nowadays, there are some construction enterprises in the concept level gradually began to change the internal audit mode, began to turn to risk-oriented internal audit. However, in the actual implementation of internal audit, only a few large construction enterprises will try risk-oriented audit methods, which are lack of operability and standardization.This paper takes the construction enterprise as the research object, analyzes the current si...
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