摘要
跟踪审计有利于完善监督体制,有利于加强项目的建设管理,能及时发现问题并采取相应的措施,能够充分发挥国家审计"免疫系统"功能。跟踪审计贯穿政府投资项目全过程,这样必然会加大工作量,因此制定科学合理的审计策略,合理安排审计时间和资源,有效把握审计重点和难点,是完成跟踪审计的关键。
Tracking audit can help improve the supervision system and strengthen the project＇s construction management,find out problems and take appropriate measures to give full play to the national audit＂immune system＂.Tracking audit runs through the whole process of government investment projects,it will certainly increase the workload,so formulating scientific and reasonable audit policy,arranging for the audit time and resources reasonably,grasping audit focuses and difficulties,are the key points to complete the tracking audit.
出处
《建筑经济》
2011年第3期50-52,共3页
Construction Economy
关键词
政府投资
跟踪审计
策略
government investment
tracking audit
strategy
