| 谈铁路建设施工项目内部审计 |
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| 引用本文： | 吴彦杰.谈铁路建设施工项目内部审计[J].吉林化工学院学报,2011,28(6):92-94. |
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| 作者姓名： | 吴彦杰 |
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| 作者单位： | 沈阳铁路局吉林工程建设指挥部,吉林吉林,132001 |
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| 摘 要： | 随着铁路建设的快速发展,铁路建设施工企业项目内部审计的特殊性和建设工程项目的复杂性使得铁路建设施工企业项目内部审计工作具有一定的难度。为此国家审计总署颁布了《国家审计对铁路项目审计要点》,文章依据《要点》,结合铁路建设工程施工项目的特点,就如何开展铁路建设施工项目进行内部审计进行探讨。
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| 关 键 词： | 施工项目 内部审计 内部控制 |
On the internal audit for railway construction projects |
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| WU Yan-jie.On the internal audit for railway construction projects[J].Journal of Jilin Institute of Chemical Technology,2011,28(6):92-94. |
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| Authors: | WU Yan-jie |
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| Affiliation: | WU Yan-jie (Jilin Engineering ＆ Construction Headquarter of Shenyang Railway Administration, Jilin City 132001, China) |
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| Abstract: | With the rapid development of railway construction, the particularity of internal audit for the railway construction projects and the complexity of project construction bring more difficulty to the work of the internal audit. Under the circumstances, China National Audit Office issued 《Main points on Railway Projection of China National Audit Office》, according to which, this paper discusses how to perform the internal audit for railway construction projects in combination with the characteristics of construction projects. |
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| Keywords: | construction project internal audit internal control |
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