摘要：基建、修缮工程实行内部审计和外部审计各有利弊，实际工作中如何选择审计方式值得思考。从人员配备、审计目标、审计工作方式、审计实施过程、审计评价方式等方面分析内、外部审计的优势、弊端，在此基础上，提出基建、修缮工程中内、外部审计的选用建议，以期发挥各自优势整合审计资源、提高资金使用效益。
关键词：基建修缮工程；内部审计；外部审计；利弊分析
Abstract：The internal audit and external audit of construction or repair projects have their own advantages and disadvantages，how to choose audit methods in practical work is worth considering. This paper analyzes the advantages and disadvantages of internal audit and external audit from the perspectives of staffing，audit objectives，auditing methods，auditing process，audit evaluation methods and so on. Based on this，puts forward the suggestion accordingly for the selection of internal audit or external audit，so that audit can play its advantages in integrating audit resources and funds efficiency.
Keywords：construction and repair project；internal audit；external audit；advantage and disadvantage
参考文献
[1] 教育部.教育系统内部审计工作规定（第17号令）[Z].2004.
[2] 教育部.关于进一步加强建设工程、修缮工程项目审计的通知（教财〔2000〕16号）[Z].2000.
工程经济，2017（08）：66-69