构建跟踪审计业绩评价体系的思考——基于广西的实践

Reflections on Establishing Performance Evaluation System of Following-up Auditing——Based on Practicesin Guangxi

跟踪审计是一种创新的审计方式,打破了事后审计的弊端,但对传统的审计业绩评价体系提出了挑战。通过论证跟踪审计业绩评价的必要性,分析研究了广西建设项目跟踪审计实践成果,试图构建基于审计产出的跟踪审计业绩评价体系,以推动跟踪审计的健康发展。

Following-up auditing is an innovative means of auditing that not only overcomes the limitations of post-completion auditing but poses a challenge to the performance evaluation system of traditional auditing. The article discusses the necessity of establishing performance evaluation system for following-up auditing, and analyzes the effects on the following-up auditing in construction projects of Guangxi. It thus tries to propose an output-based performance evaluation system for the following-up auditing,so as to achieve its healthy development.