摘要：从审计观念、审计独立性、合法合规审计、项目前期审计、过程管理审计、项目审计总结、对外部审计的管理以及内部审计人员自身能力提升等多个方面总结建设项目内部审计存在的问题和缺陷，提出提升建设项目审计质量和能力的思考，初步探究可供建设项目内部审计借鉴和研究的前进方向。

关键词：建设项目；内部审计；缺陷；提升思路

Abstract：This paper summarizes the problems and defects of internal audit of construction project from many aspects，such as audit concept，audit independence，legal compliance audit，pre-project audit，process management audit，project audit summary，management of external audit and the improvement of internal auditor’s own ability，and puts forward some thoughts on improving the audit quality and ability of construction project，probes into the way that can be used for reference and research in the internal audit of construction projects.

Keywords：construction projects；internal audit；defects；improving ideas

工程经济，2019（7）：51-53