浅议高校基建项目全过程跟踪审计

Shallow discussion on the whole process tracking audit of colleges and universities infrastructure project

为了更好的控制高校基建项目的投资,确保资金的有效性,预防审计寻租行为的滋生,文章通过对基建项目全过程跟踪审计的探讨,以提高工程审计的效率和质量,规避道德风险,充分发挥全过程跟踪审计的作用。

In order to better control college infrastructure investment projects, ensure the validity of the funds and prevent rent-seeking behavior of audit breed, this paper discussed of follow-up audit during the whole process of infrastructure project track. The method can make the audit play full role in the whole process of infrastructure project, improve the efficiency and quality of project auditing and evade moral hazard,