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建筑审计/工程审计：全球实践的经验教训和展望
CONSTRUCTION AUDIT/ ENGINEERING AUDIT:
Lessons and Perspectives from Global Practice

1.0 建筑审计/工程审计简介
INTRODUCTION TO CONSTRUCTION AUDIT /
ENGINEERING AUDIT

目录
2.0 建筑审计工程审计的实践
美国, 英国, 澳大利亚, 新加坡 和 马来西亚
THE PRACTICE OF CONSTRUCTION AUDIT /
ENGINEERING AUDIT IN THE US, UK,
AUSTRALIA, SINGAPORE AND MALAYSIA

3.0 ISO 19011 管理体系审计

ISO 19011 FOR MANAGEMENT SYSTEMS AUDIT

4.0 中国建筑审计/工程审计的实践
THE PRACTICE OF CONSTRUCTION AUDIT /
ENGINEERING AUDIT IN CHINA

5.0 中国建筑审计/工程审计的实践 的发展方向

CONSTRUCTION AUDIT / ENGINEERING AUDIT
IN CHINA: THE WAY FORWARD
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1.0 建筑审计/工程审计简介
Introduction to Construction Audit / Engineering Audit

建筑审计/工程审计 - 一个重要的项目控制功能
An Important Project Control Function

在世界发达经济体和发展中经济体中，建筑业在刺激国家增长和发展方面发挥着重要和公认的作用。 事实证明，建筑业对各国
的国家发展和经济增长是有益的，最明显的影响是提供住房和基础设施、创造财富、创造就业机会以及对国家收入的贡献。

然而，众所周知，建筑项目会超支预算和进度、工程质量差、浪费、价值损失 以及财务欺诈的增加。 这归因于涉及的多个利益

相关者、参与建设项目交付的公司数量和巨额资金。

In both the developed and developing economies of the world, the construction industry plays an appreciable and
recognizable role in stimulating the growth and development of nations. The construction sector proved to be useful to
the national development and economic growth of countries, and the most obvious impacts are in the provision of
housing and infrastructure, wealth creation, employment creation and contribution to the income of nations.

However, construction projects are known to overrun their budgets and schedules, poor quality of works, wastages, loss
of value and experiences increase in financial frauds. This is attributed to the multiple stakeholders involved the number
of companies and huge monies involved in the delivery of construction projects.
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建筑组织未能认识到建筑审计及其实践在建筑项目管理中的重要性，这被归咎于项目绩效不佳的结果。 根据私人和公共资助的
建筑和工程建设项目，发达国家和发展中国家面临着无数问题，例如腐败、欺诈、不良采购实践、质量差、设计缺陷、投资者/
客户资金无法实现价值， 成本和时间超支，以及项目交付问题。

这些最终导致建筑行业的客户/投资者和其他关键利益相关者的不满。 审计是通过调查、客观证据评估、对既定流程和标准或适
用文件的遵守情况以及实施有效性来确定的计划和记录的活动 建筑审计/工程审计涉及对项目的审查，以确保其按计划执行并包
含在合同。 因此，它是将活动控制在核定预算范围内的重要工具。

The failure of construction organizations to recognize how critical construction audits and their practices are in the management of
construction projects has been blamed for the poor project performance outcome.

Hence, privately and publicly financed building and engineering construction projects in developed and developing nations are
confronted by a myriad of problems such as corruption, frauds, poor procurement practices, poor quality, design deficiencies, lack of
attainment of value for investors/clients monies, cost and time overruns, and project delivery issues.

These ultimately result in the dissatisfaction of the clients/investors and other critical stakeholders in the construction sector. An audit is
a planned and documented activity of ascertaining via investigation, evaluation of objective evidence, compliance with established
processes and standards, or applicable documents and the implementation effectiveness.

Construction audit / Engineering audit involves the review of a project to ensure it is performing as planned and contained in the
contract. It is therefore a crucial tool for keeping activities under check and within the approved budget.
施工合同管理通常以最终测量和决算结束。 已执行工作的交叉检查是一项重要的施工后成本控制系统，不容忽视。 建设项目审 4
计旨在协调已完成工作的价值与在建设阶段投入的资源。 根据 项目审计是为了确保在项目执行期间收到的资金价值与花费的金
额成正比。 最终目的是确保在施工阶段实现经济、高效和有效的原则。

被审计的项目必须表明合同文件的内容反映合同没有虚报。 虽然建筑审计在世界顶级发达国家取得了进展，但非洲的发展中国
家还没有适当地接受这一制度。 尼日利亚是一个发展中国家，施工经理的表现不尽如人意，尤其是在进行施工审计方面 。然而，
由于对如何审计的知识和培训不足，审计的作用被认为是繁琐和混乱的 有效开展建筑审计/工程审计工作。

Construction contract administration often ends at the final measurement and final account Cross-checking of work
executed is an important post-construction cost control system that should not be neglected.

A construction project audit is meant to reconcile the value of work done with the resources committed to it during the
construction stage. According to project audit is carried out to make sure that the value of monies received during
the execution of a project is proportionate to the amount spent.

The ultimate aim was to ensure that the principles of economy, efficiency and effectiveness are attained during
the construction phase. The audited project must show that the contents of the contract documents reflect that the
contract is not inflated. While construction auditing has gained ground in the top developed nations of the world,
developing countries in Africa have not embraced this system appropriately.

Nigeria is a developing country where the performance of construction managers is below satisfactory, especially
in carrying out construction The role of auditing is however adjudged to be cumbersome and confusing as a
result of inadequate knowledge and training on how to effectively carry out construction audit/engineering audit.
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1.1 建筑审计/工程审计的好处
Benefits of Construction Audit/Engineering Audit

建设项目耗时长，资金投入大，大部分项目超额收费1%至2%。 由于多个活动和利益相关者和任务同时进行，有效管理建筑工程
并在预算和计划脱轨时使其摆脱困境成为一项繁琐的工作。 建筑审计/工程审计是找出失败或不良项目绩效实践的相关且有效的
措施，无论是在新建项目还是翻新建设项目中。建筑审计/工程审计通常涉及会计、审计和建筑管理学科。

内部审计有助于确保在建筑工程合同中避免多收费用和欺诈。 它可以将项目管理流程、进度和成本控制与行业最佳实践进行比
较。 建设工程审计最重要的是； 检查和预防腐败、问责制和财务廉洁，确保实现质量目标的效率、经济一致性和标准，确保遵
守惯例和程序，并减少成本超支。 建筑审计/工程审计有助于项目了解其在行业中的地位。

Construction projects are time-consuming and involve huge capital outlay and with most of the projects having 1 to 2% over charges.
With multiple activities and stakeholders and tasks being carried out simultaneously, it becomes a tedious job to manage construction
works effectively and get it out of trouble when it is derailing out of budget and plans. construction audit/engineering audit is a relevant
and effective measure for finding out the failed or bad project performance practices, be it in new or refurbishment construction
projects. construction audit/engineering audit conventionally involves accounting, auditing and construction management disciplines.

Internal audit helps to ensure that overcharges and fraud are avoided in construction engineering contracts. It enables comparison of
project management processes, schedule and cost control with best practices in the industry. The topmost vital importance of
construction audit/engineering audit is; checking and prevention of corruption, accountability and financial probity, ensuring that there is
efficiency, economic consistency and standard for meeting the quality target, ensuring adherence to practices and procedures, and
reduction of cost overrun. construction audit/engineering audit helps the project to know its place in the industry.
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2.0 建筑审计/工程审计在美国,英国,
澳大利亚,新加坡和马来西亚

2.0 THE PRACTICE OF CONSTRUCTION AUDIT/ENGINEERING AUDIT

IN THE UNITED STATES, UNITED KINGDOM, AUSTRALIA ,
SINGAPORE AND MALAYSIA
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2.1 美国建筑审计实践
Construction Audit Practice in the US

全国建筑审计员协会
The National Association of Construction Auditors

全国建筑审计师协会的创建是为了通过满足以下需求来增强与建筑项目相关的控制环境：花费大量精力审计和/或控制建筑项目的
审计师； 希望提高合同和过程控制知识库的业主建筑/设施管理人员，从而更好地管理和控制他们的建筑项目； 项目经理/施工管
理人员，他们希望提高合同和流程控制的知识库，从而改进交付给客户的整体产品。

NACA 向在这些领域具有专业知识的个人授予注册建筑审计员 (CCA) 和建筑控制专业人员 (CCP) 的称号。全国建筑审计师协会致力

于为 NACA 成员、他们的客户和公众提供资源、信息和领导，以确保最高标准的建筑控制。

The National Association of Construction Auditors was created to enhance the control environment related to construction
projects, by addressing the needs of: Auditors who spend a significant amount of their efforts auditing and/or controlling
construction projects; Owner construction/facilities management personnel who want to improve their knowledge base of
contracts and process controls resulting in their construction projects being better managed and controlled; and Project
managers/construction management personnel who want to improve their knowledge base of contracts and process controls,
thereby improving the overall product delivered to their customers. The NACA grants the designation of Certified Construction
Auditor (CCA) and Construction Control Professional (CCP) to individuals with the expertise in these areas. The National
Association of Construction Auditors is committed to providing resources, information, and leadership for NACA members, their
clients, and the public to ensure the highest standard of construction controls possible.
2.2 国际专业实践框架 8
International Professional Practice Framework ® (IPPF) ®
2017 Edition
International Institute of Audit Standards

NON-MEMBER PRICE QUANTITY

eBook $89.99 ADD TO CART

Hardcover $89.99 ADD TO CART

国际专业实践框架 (IPPF)® 是组织 IIA 颁布的权威指南的概念框架。

IIA 是一个值得信赖的全球性指南制定机构，为全球内部审计专业人员提供标准和
权威指南。 IPPF 包括强制性指南和推荐性指南。
The International Professional Practices Framework (IPPF)® is the conceptual framework
that organizes authoritative guidance promulgated by The IIA.

As a trustworthy, global, guidance-setting body, the IIA provides internal audit

professionals worldwide with standards and authoritative guidance. The IPPF includes
Mandatory Guidance and Recommended Guidance.
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2.3 美国建筑审计/工程审计实践
Construction Audit/Engineering Audit Practice in the US

内部审计协会 – IIA Global

The Institute of Internal Audit – IIA Global

IIA Global 是一个值得信赖的全球性指南制定机构，为全球内部审计专业人员提供在国际专业实务框架 (IPPF) 中组织的权威指南，

作为强制性指南和推荐指南。

IPPF 是组织 IIA Global 颁布的权威标准指南的概念框架。内部审计协会的内部审计使命阐明了内部审计希望在组织内实现的目标。

它在新 IPPF 中的位置是经过深思熟虑的，展示了内部审计从业人员应如何利用整个框架来促进他们实现使命的能力：通过提供基

于风险和客观的保证、建议和洞察力来增强和保护组织价值。

强制性指南是在既定的尽职调查流程之后制定的，其中包括一段时间的利益相关者意见公开曝光。 IPPF 的强制性要素是：

• 内部审计专业实务核心原则
• 内部审计的定义
• 道德准则
• 内部审计专业实务国际标准
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2.4 美国建筑审计/工程审计实践
Construction Audit/Engineering Audit Practice in the US

全国建筑审计员协会
The Institute of Internal Audit – IIA Global

A trustworthy, global, guidance-setting body, the IIA Global provides internal audit professionals worldwide with authoritative guidance
organized in the International Professional Practices Framework (IPPF) as mandatory guidance and recommended guidance.

IPPF is the conceptual framework that organizes authoritative standards guidance promulgated by the IIA Global.

The Institute of Internal Audit’s Mission of Internal Audit articulates what internal audit aspires to accomplish within an organization. Its
place in the new IPPF is deliberate, demonstrating how Internal Audit practitioners should leverage the entire framework to facilitate their
ability to achieve the Mission: To enhance and protect organizational value by providing risk-based and objective assurance, advice, and
insight. . Mandatory guidance is developed following an established due diligence process, which includes a period of public exposure for
stakeholder input. The mandatory elements of the IPPF are:

•Core Principles for the Professional Practice of Internal Auditing

•Definition of Internal Auditing
•Code of Ethics
•International Standards for the Professional Practice of Internal Auditing
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2.5 普通法管辖区的建筑审计/工程审计实务
Construction Audit/ Engineering Audit Practice in Common Law Jurisdictions

在法律制度相似的普通法司法管辖区，如美国、英国、澳大利亚、新加坡和马来西亚，内部审计和建筑审计/工程审计的实践是
相似的，例如，遵守法规和法规，以及各自的 内部审计师进行内部审计的实务守则非常相似。这些国家的内部审计实践符合美
国全球内部审计师协会 (IIA Global ) 发布的国际专业实践框架 (IPPF)，也符合每个国家的内部审计法律、法规和条例.

如前所述，英国、澳大利亚、新加坡和马来西亚各自的国家内部审计师协会隶属于总部设在美国的全球内部审计师协会。 因此，
建筑审计/工程审计作为内部审计的一个分支，在美国、英国、澳大利亚、新加坡和马来西亚的做法非常相似。

In the common law jurisdictions where the legal systems are similar, such as the US, UK, Australia, Singapore and Malaysia,
the practice of internal audit and construction audit/engineering audit is similar, for instance, compliance to the statutes and
statutory regulations, and the respective code of practice for internal Auditors to conduct an internal audit are quite similar.

The practice of internal audit in these countries is in accordance to the International Professional Practice Framework (IPPF)
published by the US based Global Institute of Internal Auditors (IIA Global ) and also is in compliance to each respective
country’s internal audit laws, rules and regulations. As explained earlier, the respective National Institute for Internal Auditors in
the UK, Australia, Singapore and Malaysia is affiliated to the US based Global Institute of Internal Auditors.

Hence, the practice of construction audit/engineering audit being a sub-sect of internal auditing is quite similar in the US, UK,
Australia, Singapore and Malaysia.
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2.6 英国建筑审计/工程审计实践
Construction Audit/Engineering audit Practice in the United Kingdom

英国特许内部审计师协会
The Chartered Institute of Internal Auditors

英国特许内部审计师协会 (Chartered IIA) 是英国和爱尔兰唯一的内部审计师专业协会。 它成立于 1948 年，总部设在伦敦。 它代

表英国和爱尔兰的内部审计师，隶属于总部位于美国的全球内部审计师协会。 它是英国唯一致力于内部审计的专业会员制机构。
特许 IIA 也是欧洲内部审计师协会联合会 (ECIIA) 的成员。 ECIIA 旨在成为欧洲内部审计行业的统一声音，并通过与欧盟、其议会
和委员会以及代表主要利益相关者的任何其他欧洲监管机构和协会打交道，促进内部审计和良好公司治理的作用。 它具有非营
利目的。特许 IIA 与位于佛罗里达州奥兰多的全球内部审计师协会密切合作，支持国际专业实践框架 (IPPF) 并受道德准则约束。
特许 IIA 目前拥有大约 10,000 名成员，并与一些最大的私营公司、中央政府和地方议会密切合作。

The Chartered Institute of Internal Auditors (Chartered IIA) is the only professional association for internal auditors in the UK and
Ireland. It has been the established since 1948 and is headquartered in London. It represents internal auditors in the United Kingdom and
Ireland and is affiliated to the Global Institute of Internal Auditors, based in the USA. It is the only professional membership body in the
UK dedicated to Internal Audit. The Chartered IIA is also a member of the European Confederation of Institutes of Internal Auditors
(ECIIA). The ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of
internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other
European regulators and associations representing key stakeholders. It has a non-profit making purpose.

The Chartered IIA works closely with the Global Institute of Internal Auditors based in Orlando, Florida, and support the International
Professional Practices Framework (IPPF) and are bound by a code of ethics. The Chartered IIA currently have approximately 10,000
members and work very closely with some of the biggest private companies, Central Government, and local councils.
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2.7 澳洲建筑审计/工程审计实践
Construction Audit/Engineering Audit Practice in Australia

澳大利亚内部审计师协会
The Institute of Internal Auditors of Australia

• IIA Australia 是澳大利亚领先的内部审计师专业机构。 在全球范围内，该研究所代表着 170 多个国家/地区的 200,000 多名成

员。

• 它拥有近 7,000 名专业人士的联系，其中包括全澳大利亚的 3,000 名成员。由董事会管理并由国家办公室支持，该研究所的活

动包括以下内容：

• 提供有关内部审计最佳实践的标准、指南和信息提供专业发展活动、教育和认证召集内部审计师分享内部审计的信息和经验
通过提供质量保证服务来维护标准向行业专业人士、大学、政府、公共和私营部门倡导、推广和宣传该专业。

• 通过在国际委员会和全球董事会中的代表为全球职业做出贡献。

• IIA 的全球总部位于美国佛罗里达州。 第一个澳大利亚分会于 1952 年在悉尼成立，随后在墨尔本、堪培拉和布里斯班也成立

了分会。1986 年，澳大利亚分会成功请愿该全球组织成为国家机构。
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• The Institute of Internal Auditors Australia (IIA Australia) s the leading Professional Institution for Internal Auditors in
Australia. Globally, the Institute represents more than 200,000 members in over 170 countries.

• It has a connection of nearly 7,000 professionals inclusive of 3,000 members Australia-wide. Governed by a Board and
supported by a national office, the Institute’s activities include the following:

• Providing standards, guidance and information on internal auditing best practices. Internal Audit in Australia (2020) 2nd Ed.

• Providing professional development activities, education and certification. Bringing together internal auditors to share
information and experiences in internal auditing. Upholding standards by undertaking quality assurance services

• Advocating, promoting and publicizing the profession to industry professionals, universities, government, public and private
sectors. Contributing to the global profession with representation on international committees and the global board.

• The IIA Global Headquarters is located in Florida, USA. The first Australian chapter was established in Sydney in 1952 with
chapters in Melbourne, Canberra and Brisbane following. In 1986 the Australian chapters successfully petitioned the global
organization to become a national institute.
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2.8 新加坡筑工程审计实践
Construction Audit/Engineering Audit Practice in Singapore

新加坡内部审计师协会
The Institute of Internal Auditors of Singapore

• 新加坡内部审计师协会是唯一一家致力于推动和发展新加坡内部审计专业的专业机构。

• 40 多年来， IIA新加坡 一直倡导行业利益，并始终致力于提升内部审计行业的形象和地位，并发展内部审计师的知识、技能

和专业知识。

• IIA 新加坡 代表约 2,500 名成员，通过国际内部审计师协会的内部审计专业实务国际标准和道德规范以及国际专业实务框架

(IPPF) 提高技术卓越性。IIA Singapore 是 IIA Global 的附属机构。

• 作为附属机构，这意味着他们的成员同时是 IIA Global 的成员并拥有独家访问权 IIA Global 发布的内容、资源和利益。

• IIA 新加坡 成员属于一个由近 200 个国家和地区的 218,000 多名专业人士组成的全球社区，他们有着共同的愿景，即促进内

部审计专业发展并为组织增值。
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• The Institute of Internal Auditors (IIA) Singapore is the only professional body dedicated to the advancement and
development of the internal audit profession in Singapore.

• For more than 40 years, the Singapore IIA has been advocating the interests of the profession and remain committed to
raising the profile and standing of the internal audit profession and developing the knowledge, skills and expertise of
internal auditors. Representing about 2,500 members, the Singapore IIA enhances technical excellence through the
International Institute of Internal Auditor's International Standards for the Professional Practice of Internal Auditing and
Code of Ethics and the International Professional Practice Framework (IPPF).

• IIA Singapore is an affiliate of IIA Global.

As an affiliate, this means that their members are concurrently members of IIA Global and have exclusive access
to the content, resources and benefits issued by IIA Global.

• The Singapore IIA members belong to a global community of more than 218,000 professionals in nearly 200 countries and
territories who share a common vision to advance their professional growth in internal auditing and add value in their
organizations.
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2.9 马来西亚筑审工程计实践
Construction Audit/Engineering Audit Practice in Malaysia
马来西亚内部审计师协会
The Institute of Internal Auditors of Malaysia

• 马来西亚内部审计师协会 是一家非营利性专业组织，致力于马来西亚内部审计行业的进步和发展。 IIA Malaysia 是 IIA Global 的附属机

构。 IIA Malaysia 成立于 1977 年，是 IIA Global 的一个分会，并在 1988 年会员超过 500 人时升格为国家机构。 1994 年 7 月，IIA
Malaysia 成立为一家担保有限公司，从那时起，IIA Malaysia 的规模和地位不断提高。

• 如今，IIA Malaysia 为 3000 多名会员提供服务。在马来西亚，内部审计是建筑业发展委员会的强制性要求，以确保项目符合 CIDB 标准。

注册建筑工程项目经理 (CCPM) 或注册建筑经理 (CCM) 有责任确保对建筑工程/工程进行内部审计，以符合建筑施工标准质量评估体系
(CIS7- 2021) 和建筑标准 (CIS-2020) 中的安全与健康评估，以确保建筑工程/工程符合与建筑行业相关的法定法律、法规和规章。
• The IIA Malaysia is a non-profit professional organization dedicated to the advancement and development of the internal audit profession in
Malaysia. IIA Malaysia is an affiliate of IIA Global. IIA Malaysia was established in 1977 as a Chapter of IIA Global and elevated to the status of a
National Institute in 1988 when its membership exceeded the 500 mark. In July 1994, IIA Malaysia was incorporated as a Company Limited by
Guarantee and since then, IIA Malaysia has grown progressively in size and stature. Today, IIA Malaysia serves more than 3000 members.

• In Malaysia, Internal Audit is a mandatory requirement of the Construction Industry Development Board for ensuring that the project meets
the CIDB standards. It is the duty of the Certified Construction Project Manager (CCPM) or the Certified Construction Manager (CCM) to ensure
that the Internal Audit for construction works/engineering works is carried out for compliance with the Quality Assessment System for Building
Construction Standard (CIS7-2021) and the Safety and Health Assessment in Construction Standard (CIS-2020) is conducted and also to ensure
that the construction works / engineering works comply with the statutory laws, rules and regulations relating to the construction industry.
 18

3.0 ISO 19011 管理体系审计

ISO 19011 For Management Systems Audit

ISO 19011 是一项国际标准，规定了管理体系审核指南。 当前版本为 ISO 19011:2018。 它由国际标准化组织开发

International Organization for Standardization 。

它最初于 1990 年作为 ISO 10011-1 发布，并于 2002 年采用了当前的 ISO 19011 编号。

ISO 19011 被定义为制定审计管理系统指南的标准。 管理系统帮助组织实现其目标，对其进行审计具有良好的商业意义。 审计

管理体系的国际标准刚刚更新，提供了比以往更多的指导。 该标准包含有关管理审核计划的指南、审核原则以及对负责管理审
核计划的个人的评估。 审核方案包括为完成实现特定目的所需的所有个别审核所做的安排。

ISO 19011 提供了有关如何系统地改进审核程序的宝贵信息，正如组织中的其他部门期望改进的那样。 从质量或能源管理到食

品或交通安全，旨在帮助组织建立有效管理系统的标准清单越来越长。

仅 ISO 就有 70 多个管理体系标准，建立在国际专业知识和最佳实践的基础上，以帮助组织更好地执行、节省资金和发展竞争
优势。为了充分利用管理体系并确保持续改进，定期审计需要 发生。 如果像大多数组织一样，您有多个管理系统，这不是一项
容易的任务。然而，ISO 19011，审计管理系统指南提供了一种统一、协调的方法，可以同时跨多个系统进行有效审计。

这种改进的一个方面是不断确保审计计划目标符合管理系统政策和 目标。 组织在推动审计改进时，应考虑客户和其他相关方的

需求。 在审计管理系统和一般业务中越来越重要的一个领域是风险的概念。 自 2011 年版起，风险已整合到 ISO 19011:2018
标准的整个审核计划管理部分。
3.1 ISO 19011 is an international standard that sets forth guidelines for management systems auditing. 19
The current version is ISO 19011:2018. It is developed by the International Organization for Standardization. Originally it was published in
1990 as ISO 10011-1 and in 2002 took the current ISO 19011 numbering. ISO 19011 is defined as the standard that sets forth guidelines for
auditing management systems. Management systems help organizations achieve their objectives, and auditing them makes good business
sense. The International Standard for auditing management systems has just been updated, giving more guidance than ever before.

The standard contains guidance on managing an audit program, the principles of auditing, and the evaluation of individuals responsible for
managing the audit programs. An audit program consists of the arrangements made to complete all of the individual audits needed to
achieve a specific purpose.

ISO 19011 provides valuable information on how to improve an audit program systematically, just as other departments in an organization
are expected to improve. From quality or energy management to food or traffic safety, the list of standards aimed at helping organizations
put in place effective management systems is getting long. ISO alone has over 70 management system standards, building on international
expertise and best practice to help organizations perform better, save money and develop a competitive edge.

In order to get the best out of a management system and ensure continuous improvement, regular auditing needs to take place. Not an
easy task if, like most organizations, you have several management systems in place.

ISO 19011, Guidelines for auditing management systems, however, offers a uniform, harmonized approach, enabling effective auditing
across multiple systems at the same time. One aspect of such improvement is continuously ensuring the audit program objectives are in
line with the management system policies and objectives. Organizations, in pushing for auditing improvements, should consider the needs
of customers and other interested parties.

An area of increasing importance in auditing management systems and business in general is the concept of risk. As of the 2011 edition, risk
has been integrated throughout the audit program management section of the ISO 19011:2018 standard.
 20
4.0 中国建筑审计/工程审计实务
The Practice of Construction Audit/Engineering Audit in China

中国内部审计协会
The China Institute of Internal Auditors

中国内部审计协会，英文译名 China Institute of Internal Audit ，简称 CIIA，是由具有一定内部审计力量的企事业单位、社会

团体和从事内部审计相关工作的人员自愿结成的全国性、专业性、非营利性社会组织。

本会的登记管理机关是中华人民共和国民政部,党建领导机关是中央和国家机关工作委员会。本会接受登记管理机关、党建领导
机关、业务管理部门的业务指导和监督管理。

中国内部审计协会前身是于1987年4月成立的中国内部审计学会，2002年5月经民政部批准,更名为中国内部审计协会。本会经外
交部和审计署批准，加入国际内部审计师协会 (Global IIA)。

本会的宗旨是：服务、管理、宣传、交流，即以内部审计职业化建设为主线，通过向会员提供优质服务、实行职业自律管理、
加强内部审计宣传、开展国内外交流，不断提升本会的职业代表性和社会影响力，充分发挥现代内部审计理念引领者、职业代
言人、实践推动者、智力支撑者的作用，以推动我国内部审计事业的科学发展。 Global IIA 还为印太地区设立了亚洲 IIA 成员研
究所联合会（ACIIA），中国 IIA 也是 ACIIA 的成员。
 21

The China Institute of Internal Audit, English translation of 中国内部审计协会, referred to as CIIA, is a national, professional, non-
profit organization voluntarily formed by enterprises, public institutions, social organizations and personnel engaged in internal audit-
related work with certain internal audit capabilities.

The registration and management authority of the association is the Ministry of Civil Affairs of the People's Republic of China, and the
leading authority for party building is the Central and State Organ Working Committee. The Association accepts the business guidance
and supervision and management of the registration management agency, party building leadership agency, and business management
department. The predecessor of the China Institute of Internal Auditors was the China Institute of Internal Auditors established in April
1987. It was renamed the China Institute of Internal Auditors in May 2002 with the approval of the Ministry of Civil Affairs.

Approved by the Ministry of Foreign Affairs and the Audit Office, the Association joined the International Institute of Internal Auditors.
The purpose of the association is: service, management, publicity, and communication, that is, the professionalization of internal auditing
as the main line, through providing high-quality services to members, implementing professional self-discipline management,
strengthening internal audit publicity, and conducting domestic and foreign exchanges to continuously improve the association. To
promote the scientific development of my country's internal auditing career, give full play to the role of modern internal auditing concept
leaders, professional spokespersons, practice promoters, and intellectual supporters. The Global IIA has also set up the Asian
Confederation of IIA member institutes (ACIIA) for the Indo-Pacific Region and the China IIA is also a member of the ACIIA.
 22

随着中国在 80 年代开始的经济改革，外国直接投资 (FDI) 在 1990 年代和 21 世纪初在中国激增。 来自媒体和国际商界的一些信

号表明，外国公司目前正在判断，自那时以来，他们在领导其在中国的业务时经历了“艰难的工作条件”。

这种说法的一个主要原因是，外国公司在其在中国的业务中实施良好的管理实践以支持业务部门层面的绩效时遇到困难，其中
内部控制不力反复成为失败的主要原因之一。 在中国成功开展业务活动。 对不良内部控制的主要关注包括以下不同领域：质量
管理、用于决策的财务（或非财务）信息的质量、成本控制、领导力或业务活动的战略规划。

Following the Chinese economic reform started in 1980s, Foreign Direct Investment (FDI) has surged in China in the 1990s
decade and beginning of 21st century.

Several signals from the media and the international business community indicate that foreign companies are now currently
judging that they have experienced 'difficult working conditions' in leading their operations in China since then.

One the main reasons of this statement is that foreign companies have faced difficulties in implementing sound management
practices in their operations in China in order to support business unit-level performance, among them poor internal control
repeatedly comes up as one of the major reason for failing to successfully operate their business activities in China. The major
concerns on poor internal control embrace such diverse areas as: quality management, the quality of financial (or non-financial)
information for decision making, cost control, leadership, or the strategic planning of the business activities.
 23
4.1 伊夫·勒科雷 (Jean-Yves Le Corre) 进行的研究 (2014)
Research conducted by Jean-Yves Le Corre (2014)

例如，Jean-Yves Le Corre (2014) 的一项研究描述了一项探索失败原因的研究的初步结果。 具体而言，本研究旨在通过:

（1）解释内部审计的作用与企业文化之间的相互关系，了解组织需要以不同的方式调整其在中国的内部审计实践，以便使内部
审计在中国的文化环境中更加有效。 该职能所在的组织，(2) 确定在中国具有影响力的社会、组织和文化方面，以及 (3) 阐明它
们对内部审计任务实践的影响，(4) 了解组织成员在中国的态度和行为 履行其在中国的内部审计职责，以及 (5) 分析中国个人和
组织采取的一系列举措，以便将内部审计实践与普遍接受的国际实践进行比较。

For example, a research study by Jean-Yves Le Corre (2014) describes the preliminary results of a research study exploring the
reasons of this failure.

Specifically the research aims at understanding the different ways organizations need to adapt their internal audit practices in
China in order to make internal audit more effective in the cultural environments of China by:

(1) explaining the interrelations between the role of internal audit and the culture of the organization in which this function
operates,
(2) identifying the impacting social, organizational and cultural aspects in China and
(3) clarifying their impacts on the practice of internal auditing tasks,
(4) understanding the attitudes and behaviors of members of organizations in fulfilling their internal audit roles in China, and
(5) analyzing a series of initiatives taken from individuals and organizations in China in order to adapt internal audit practices as
compared to commonly accepted international practice.
 24
从当前的实践中可以观察到一些举措，这些举措展示了专业团体试图使内部审计实践适应中国文化背景的方式。 与内部审计职
能目标中的财务审计相比，中国的公司可能会受益于更多地关注运营审计。

从他们的研究中可以看出，控制风险自我评估在中国很受欢迎，因为他们在监控内部控制方面提供了一种更间接、信任的关系，
这种关系基于更非正式的沟通和知识传授。 然而，在就如何使内部审计实务适应组织文化提出意见之前，必须了解每个组织的
公司特定文化。内部审计职能是任何组织的关键管理工具。

Several initiatives can be observed from current practices which demonstrate the ways the professional community
attempts to adapt the practice of internal auditing to the cultural context of China.

Companies in China may benefit from bringing more focus to operational auditing as compared to financial auditing in
the internal audit function objectives.

From their research it can be observed that Control Risk Self Assessment reveal to be quite popular in China because
they offer a more indirect, trust relationship on monitoring internal control which is based on more informal
communication and imparting knowledge. However, it is essential to understand the company-specific culture of each
organization before formulating opinions on the way to adapt the practice of internal auditing to the culture of the
organization. The internal audit function is a key managerial tool to any organization.
 25
5.0 中国建筑审计/工程审计实践的发展方向
Construction Audit/Engineering Audit in China – The Way Forward

直到 20 世纪 70 年代，审计都被视为一种实践活动，受与该行业更广泛相关的程序和技术规则的约束。 然而，审计是通过实施
和监督机构的财务运作在广义经济中开展的一项专业活动。

财务运营审计是一项涉及股东、现有和潜在债权人、机构等多方的重要工作。 根据内部审计师协会 IIA（1999 年），内部审计被

定义为一种客观、独立的活动，提供咨询服务以改善机构的运营以增加其价值。 内部审计使机构能够通过遵循系统、法规和程
序来改善治理和控制来实现其目标。

一些研究讨论了社会主义制度的影响和中国文化对内部审计的影响。

因此，中国政府体制的差异和政府依赖本地工作的愿望以及文化差异可能会迫使未来的研究对其进行研究。例如：政府体制是
否影响审计绩效，有什么样的影响？中国的审计机构是遵循规范审计行业的国际标准，还是遵循当地标准？

如果按照地方标准，背后的监管差距是什么，或者地方标准的出台是否适合中国的社会文化环境？缺乏使用英语进行研究的原
因是什么？ 中国是全球人口最多的国家，因此研究人员的数量通常会很多，但我们的结果并未证实这一观点，未来的研究可能
会考虑这一点。最后，

中国寻求将能力审计作为信息审计发展中最重要的要素，这是通过从传统信息审计向现代信息审计实现的。 未来的研究可以结
合中国的环境来讨论这个问题，并将其与更发达国家的环境进行比较。
 26
Mapping of internal audit research in China: A systematic literature review and future research agenda. Until the 1970s, auditing was
viewed as a practical activity governed by the procedures and technical rules related more broadly to the profession. However, auditing is
a professional activity practiced in the broad economy by implementing and monitoring institutions’ financial operations.

A financial operations audit is an important work for many parties, such as shareholders, current and potential creditors, and institutions.
Internal audit is defined according to the Institute of Internal Auditors IIA as an objective, independent activity that provides advisory
services to improve institutions’ operations to add value to them.

Internal audit enables institutions to achieve their objectives by following the system, regulations, and procedures to improve
governance and control. Some studies discussed the socialist system’s effect and Chinese culture on Internal Audit.

Therefore, the difference in the system of government in China and the government’s desire to rely on local work and cultural
differences may force future studies to research them.

For example: does the government system affect the audit’s performance, and what kind of impact does it have?

Do auditing institutions in China follow international standards that regulate the audit profession, or do they follow local standards?

If they follow the local standards, what is the regulatory gap behind that, or are the local standards issued suitable with China’s social and
cultural environment? What are the reasons behind the lack of research using the English language?

Finally, China seeks to achieve competency auditing as the most important element in the development of Internal Audit , which is
achieved by moving from traditional Internal Audit to modern Internal. Future studies may discuss this issue in light of the Chinese
environment and compare it with the environment of more developed countries.
 27

Thank you
谢谢