DOI: 10.66106/jyygax.20250305 ISSN: 3081-1465

EPC总承包模式下建筑工程企业内控审计形式化问题研究（Research on the Formalization Problem of Internal Control Audit in Construction Engineering Enterprises Under EPC General Contracting Mode）

聂佳磊 Jialei Nie
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Abstract: As the mainstream mode in the construction engineering industry, the EPC general contracting mode integrates design, procurement and construction, which puts forward higher requirements for the professionalism and effectiveness of internal control audit. However, in practice, the formalization of internal control audit in construction engineering enterprises under the EPC mode is prominent, manifested in four typical problems: insufficient process adaptability, lack of special reports, missing rectification closed-loop, and weakened value empowerment, which seriously restrict project risk control and benefit improvement. Following the logic of "problem-cause-countermeasure", combined with the characteristics of the EPC mode such as whole-process integration and concentrated risk points, this paper diagnoses four core causes: insufficient adaptation of internal resources, cognitive bias, weak pertinence of external supervision, and low matching degree of professional services. It also puts forward targeted countermeasures including optimizing internal resources, enhancing cognitive abilities, adjusting external supervision, and improving external services, aiming to provide practical references for construction engineering enterprises under the EPC mode to solve the dilemma of "going through the motions" in audit and strengthen whole-process internal control management.

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