建设工程的全过程跟踪审计

摘要

跟踪基础建设项目在整个审计环节已经成为目前完善审计全新体系的基础，同时审计环节的正确运用可以对项目的整体框架起到支撑作用。当前环境下，由于国内高教行业迅速崛起，投入资金也再创新高。因此，如何发挥好资金的使用效率，提高基础设施建设的管理效率，实现对基础设施建设项目的有效监管和控制就成为相关审计人员需要思考的问题。全过程跟踪审计在监管工程项目方面能够发挥积极作用，同时能够优化高校相关工程的整体实施、造价核算等环节，不断提高工程项目各个环节带来的收益，还能起到反贪反腐的积极作用。本文通过对全过程跟踪审计相关的研究文献进行整理，根据现阶段国内高校在基建、修缮工程项目全过程跟踪审计实践中存在的问题和困难进行综合分析，整理出一套较为科学的SWOT分析方法，构建了在实施全过程跟踪审计时应遵循的基本原则以及提高内部审计效果的各种方法。

关键词：全过程跟踪审计  高校基建修缮  工程项目

Abstract:

tracking infrastructure projects has become the basis of the present perfect the new system in the whole audit audit link, at the same time, the correct use of auditing steps can the overall framework of the project to play a supporting role. The current environment, because the domestic higher education industry's rapid rise, investment is also a record high. Therefore, how to play a good efficiency in the use of funds, improve the infrastructure construction of the management efficiency and realize the supervision and control of the infrastructure construction project effectively becomes relevant auditors need to think about. The whole process tracking audit can play a positive role in the supervision of engineering projects, the overall implementation, cost accounting and other links also can optimize university related projects, and constantly improve the project proceeds to bring each link, can play a positive role in combat corruption. In this paper, through the whole process tracking audit related research literature were sorted according to the present domestic university repair project in capital construction, the whole process tracking audit exists the problems in practice and the difficulties to make comprehensive analysis and sorting out a scientific method of SWOT analysis, construction of the basic principles of various methods of implementation of whole process tracking audit should follow and improve the effect of internal audit.

Keywords: the whole process tracking audit of construction projects in Colleges and Universities

目录

摘要 I

Abstract: II

第1章引言 1

1.1问题的提出 1

1.2研究意义 1

第2章基建修缮工程项目全过程跟踪审计的理论基础 2

2.1项目管理理论 2

2.2内部审计理论 2

第3章高校基建项目进行跟踪审计的现状 3

3.1高校基建修缮项目进行跟踪审计目前所处的现状 3

3.2高校基建修缮项目进行跟踪审计出现的问题 3

3.2.1跟踪审计存在法律建设滞后，法律保护不全面的问题 3

3.2.2没有建立起完善的跟踪审计环境 4

3.2.3没有确定完善的审计质量标准 4

3.2.4现在审计质量和审计技术比较低 4

3.2.5无法有效把握审计介入的正确时间 5

3.2.6审计难以实现真正的“独立” 5

第四章 全程跟踪审计在E栋24号教师公寓楼基建修缮工程中的应用 6

4.1跟踪审计的前期准备 6

4.2跟踪审计在项目决策阶段的应用 6

4.3跟踪审计在项目设计时期的应用 7

4.4跟踪审计在项目招标时期的应用 8

4.4.1提倡资格后审制 8

4.4.2提前对施工过程的风险进行控制 9

4.4.3对招标控制价的审计 9

第5章 结论 10

致谢 11

参考文献 12