| 施工企业内部控制模糊评审研究 |
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| 引用本文： | 吴立扬,陈琪,陈勇刚.施工企业内部控制模糊评审研究[J].武汉理工大学学报(信息与管理工程版),2004,26(6):126-129. |
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| 作者姓名： | 吴立扬 陈琪 陈勇刚 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 基金项目： | 交通部重点科学研究资助项目(2002-332-283-11). |
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| 摘 要： | 内部控制评审是提高审计质量、降低审计风险的有效途径。针对目前的内部控制评审方法单一、评价过于绝对,致使评审质量不高的问题,笔者以施工企业为例,分析了其内部控制评审的现状及存在的问题,提出了内部控制模式的构建,探讨了内部控制模糊评审的改进方法。
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| 关 键 词： | 施工企业 内部控制 模糊评审 |
| 文章编号： | 1007-144X(2004)06-0126-04 |
| 修稿时间： | 2004年9月1日 |
On the Fuzzy Evaluation and Audit of Internal Control of Construction Enterprises |
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| Wu LiyangProf., School of Management,WUT,Wuhan ,China.,Chen Qi,Chen Yonggang.On the Fuzzy Evaluation and Audit of Internal Control of Construction Enterprises[J].Journal of Wuhan University of Technology(Information & Management Engineering),2004,26(6):126-129. |
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| Authors: | Wu LiyangProf School of Management WUT Wuhan China Chen Qi Chen Yonggang |
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| Affiliation: | Wu LiyangProf., School of Management,WUT,Wuhan 430070,China.,Chen Qi,Chen Yonggang |
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| Abstract: | Internal control evaluation and audit is an effective method to improve the auditing quality and reduce auditing risks, and it gradually obtains more attention. There exist problems in the internal control method like the singular method and too absolute evaluation, which lead to low quality of evaluation and audit. Taking construction enterprises as a case study, problems existing in internal control evaluation and audit are analyzed, and construction of an internal control model is presented. At last, an improvement method for internal control fuzzy evaluation and audit is also discussed. |
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| Keywords: | construction enterprises internal control fuzzy evaluation and audit |
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