电网建设项目全过程跟踪审计探索与实践——以银川供电局变电站综合整治工程为例

Exploration and Practice of Tracking Audit in the Entire Process of Grid Construction Projects: Taking the General Remediation Project of Substation in Yinchuan Power Supply Bureau as an Example

建设项目全过程跟踪审计,已作为近几年工程审计的一种创新手段。本文首先分析目前建设项目实施全过程审计的必要性和可行性,结合工作实践阐述工程跟踪审计的主要做法,并提出全过程跟踪审计实施过程中的优点与不足,从而进一步提升工程内部审计的效能和价值。

The tracking audit in whole process of construction projects has become the innovative mean of projects audit in recent years.This paper analyzes the necessity and feasibility of implementing the entire process audit of current construction projects,combining practices describes the major way of tracking audit,and proposes the advantages and disadvantages in the implementing process of whole process tracking audit,so as to further enhance the effectiveness and value of internal audit projects.