高速公路经营管理单位的项目第三方跟踪审计

On the Third Party Tracking Audit in Freeway Management Unit Project

项目第三方跟踪审计在高速公路建设中存在一些不足,主要体现在制度不完善、审计单位选择不当、项目承包合同不健全。针对这些问题,应采取改进和完善对策,建立并健全跟踪审计管理制度、选择负责任的审计单位、加强委托单位之间的协调配合,并完善项目承包合同,明确第三方跟踪审计条款。

The project of third party tracking audit plays an important role.At present,the work exists some problems,which mainly reflects the imperfect system,the improper selection of audit unit and the imperfect project contract etc.To cope with these problems,we should take ways to improve and perfect measures.We should establish and perfect the tracking audit management system,choosing the responsible audit unit and strengthening the cooperation between the Commission unit.We also should improve the project contract and define the third party tracking audit terms.