ABSTRACT
A stakeholder is anyone who has involvement, interest or impact on the construction project processes in a positive or negative way. Stakeholders can mainly be classified as: direct stakeholders; indirect stakeholders; positive stakeholders; negative stakeholders; and legitimacy and power. Construction projects have the direct involvement of the following three stakeholders: owner; designer; and contractor. Internal audits are performed by company staff/employees of the company that are trained to conduct audits, with enough knowledge about company activities but no relationship with or interest in the works to be audited. The number of personnel needed in the auditor team depends on the amount of audit work to be covered, the experience and qualifications of the team members to conduct the audit and the availability of audit resources. There are several professionals/participants involved in the auditing process. These professionals/participants belong to the following groups: client; auditor; and auditee.
