高校基建工程、零星修缮项目内部审计的增值研究

Value-added Research about the University Internal Audit of Infrastructure Projects and Sporadic Renovation Project

伴随高等教育的迅猛发展,高校在基建工程、零星修缮项目上的投入逐年增加。近几年高校基建工程方面的违规、违纪事件时有发生,给高校内审工作提出了新的要求。本文就高校内审部门对基建工程、零星修缮项目从项目招投标、工程预算、现场跟踪审计等多个方面进行全方位的审计监督进行阐述,同时结合基建工程、零星修缮项目内部审计过程中存在的诸多制约因素,提出了相应解决办法,确保内审工作最大的发挥监督职能。

With the rapid development of higher education,the investment of colleges and universities in infrastructure projects and sporadic renovation projects increased year by year.In recent years,university infrastructure engineering violations and disciplinary incidents have occurred occasionally.It puts new requirements for internal audit work in colleges and universities.This paper describes the internal audit department of university about auditing the project bidding,project budget,on-site audit tracking and auditing oversight on all aspects of infrastructural projects and sporadic renovation project.Combined with many restricting factors existed in the internal audit of infrastructure projects and sporadic renovation projects,the paper proposed the corresponding solutions to ensure that the internal audit plays the biggest role in supervision.