浅谈如何加强建设项目全过程内部审计

How to Strengthen Internal Audit on Construction Projects' Whole Process

建设项目全过程审计是有计划地、经济有效地利用资源对建设项目从投资意向开始到投资终结各个阶段进行跟踪监督与服务。内部审计提倡适度参与管理过程监督,在参与中发挥内审的优势,而不是去直接组织管理,通过审计这个程序及时连续地掌握建设项目投资的情况,收集实施分析性审计程序所需要的证据资料,并与项目建设单位沟通交流,达到提高建设项目投资管理效益之目的。

The audit of entire process of construction projects is to be planned, cost-effectivly using of resources to monitor and track services from start to the end of each stage in construction.It is promotion to participate in the management of supervision in the intenal audit, rather than directly organize management, mastering investment in time in construction projects, collecting and analysing the evidence of information of the implementation process, communicating with the project construction unit, to impr...