建设项目全过程内部跟踪审计浅析

Preliminary Inquiry into the Internal Follow-up Auditing in the Whole Course of Construction Project

建设项目跟踪审计是审计工作的延伸和拓展,是解决当前建设领域突出问题的有效方法。文章罗列了传统审计模式存在的缺陷,分析建设项目内部跟踪审计的优点,探讨当前内部跟踪审计工作中存在的问题与不足,提出开展建设项目内部跟踪审计的主要内容和方法以及开展建设项目内部跟踪审计的具体策略。

The follow-up auditing of construction project is the extension and expansion of audit work,and the effective solution to the outstanding problems in the field of construction.This paper lists some defects in the traditional auditing model and analyses the advantages of internal follow-up auditing in the whole construction project.Meanwhile,it probes into the existing problems and shortcomings in the current internal follow-up auditing.And what＇s more,it presents the main content of and approaches to developing internal follow-up auditing in construction project.