浅谈工程项目效益审计  

Discussion on the effectiveness of the audit project

作　　者：王学勤 

机构地区：[1]广东省丝绸纺织集团,广州510180

出　　处：《建筑监督检测与造价》2009年第10期45-48,共4页Supervision Test and Cost of Construction

摘　　要：笔者任职于广东丝绸纺织集团有限公司(以下简称"丝绸集团")内部审计部门,从自身内审工作实际,浅谈了开展工程项目效益审计的必要性、特点、内容和审计程序,指出工程项目效益审计成果对于企业固定资产投资项目管理的积极作用,已不限于为该项目的后评价提供参考,更重要的是为丝绸集团同类项目的投资建设提供管理经验与评价标准。笔者对于将现代项目管理的理念和系统知识运用于审计工作的前景充满了信心。The author of Guangdong Silk Corporation (hereinafter referred to as 'Silk Group'),for the internal audit department,internal auditing work from their own reality,to carry out projects of the need for effective auditing,characteristics,content and audit procedures,stated that the positive role of the project performance audit results of fixedasset investment for businesses project management has not been limited to post-evaluation of the project to provide reference,and more importantly for the Silk Group investment and construction of similar projects to provide management experience and evaluation criteria.The author regard the modern project management concepts and systems into their audit work is full of confidence in the future.

关 键 词：工程项目 效益审计 内部控制 项目管理 

分 类 号：F407.92[经济管理—产业经济]