跟踪审计与企业内部工程项目控制

Follow-up Auditing and Internal Project Control of Enterprise

工程项目跟踪审计是控制工程造价,完善项目管理和提高工程投资效益的保障。本文就企业内部对工程项目跟踪审计的保障制度、跟踪环节与审计内容、审计方法进行探讨,从提高建设项目效益和健全内控制度的角度为完善建设项目跟踪审计制度,规范操作程序提供参考。

The follow-up auditing of engineering project is the guarantee to controlling engineering cost,perfecting project management and improving engineering investment and benefit.In this paper,internal security system,tracking link and auditing contents,auditing methods of enterprise were discussed to provide the reference for perfecting the follow-up auditing system of construction project,regulating the operation procedures from the angle of improving benefit of construction projects and perfecting the system of internal control.