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The intention of the study was to determine the extent of internal
audit practices' implementation in a construction company. This study
employed a descriptive research design in which the research aimed
to describe the extent to which the internal audit practices were being
implemented construction company in Shanghai, China, in terms of the
following sections: audit professionalism; performance audit; operating
environment; and leadership and communication. Moreover, regarding
the following areas of applied knowledge: professionalism, performance,
environment, leadership, and communication, the objective of the
study was to ascertain the level of competency of internal auditors. A
total of 319 respondents were asked to voluntarily participate in the
research study from a construction company. According to the internal
audit practices' findings, the most extensively employed sections were
operating environment and audit professionalism. Although the results
indicated reasonable implementation, there were still inadequacies in
the leadership and communication, and performance audit.
About the author
DR. MINGYU HU is an international researcher and a general manager of internal audit. He is fluent both in English and Mandarin. His interest are on the fields of cost and project management control
