College track the entire process of building the new campus the meaning and functions of the audit.docVIP

College track the entire process of building the new campus the meaning and functions of the audit [Abstract] New Campus Construction in recent years, the entire process of tracking the audit is an effective auditing and supervision mode, it works by the completion of settlement of the audit the audit steering control of the process, the financial audit by the auditing infrastructure extends to the performance audit , is the project budget and final accounts audit and financial audit of the effective integration and use it to achieve control costs and standardize management of the two functions. [Keywords:] institutions of higher learning follow-up auditing infrastructure I. Introduction With the vigorous development of China’s higher education, colleges and universities for their own development needs, the emphasis on meaning construction, reconstruction of the new campus have the choice of sites to expand the outreach building. In this case, how to ensure the management of large construction capital expenditure the authenticity, legitimacy and effectiveness, improve the social and economic benefits of construction funds, has become the administrative department of education at all levels, university faculty leadership and the general focus, and the whole process of tracking the audit practice, proved to be is an effective auditing and supervision management. Second, the whole process of tracking the content of the audit The audit was the country’s economic defender, for the university, the internal audit is to strengthen the university administration, the investment in education, an important tool against economic corruption, economic activity is the college’s “immune system”, and the whole process of tracking the audit is the university construction of a new campus “immune subsystems.” Whole process of tracking the audit is the audit departments and audit personnel shall be on the new campus construction project before, during and after the