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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.