Follow-up auditing of college construction projects.docVIP

Follow-up auditing of college construction projects [Abstract] At present, university construction project monitoring system is not perfect, imperfect internal control system, financial management was not standardized and many other issues, the effectiveness of not only the goals of the audit, the audit is still a huge risk. Therefore, select the track audit of change college construction projects necessary requirement for auditing practices. [Keywords:] college construction project tracking audit Follow-up auditing of University construction projects, the essence of real-time audit, also known as simultaneous audit. Throughout its history, whether it is the early settlement of the audit, or the recent management audit, audit of the basic method is to post the main focus of the audit Shangqie remain in terms of cost control, audit value has not been fully reflected. The following combination of the author in recent years to explore, to talk about the college construction project tracking the audit process should be followed in the implementation of some of the key aspects and improvement measures. An audit of the college construction project tracking key 1. Choose the best track audit mode Can mainly be used to track audit two operating modes: first, the entire process of tracking the audit mode. From the construction project investment decisions, design, bidding, construction, acceptance of delivery, completion of the whole process of settlement of audit and supervision, and second stage of follow-up auditing mode . auditors under the project progress from one stage intervention, such as investment decision-making phase, design phase or construction phase began tracking. Choose which mode, there is no fixed limit, in theory, the earlier the intervention, the better the audit, but in practice difficult to operate. First, the auditor in evaluating the scientific aspects of pre-decision-making is the lack of professional competence, and s