工程项目跟踪审计的尝试及成果

Trial and Achievement of Project Tracking Audit

现代内部审计重心已经由传统财务审计向管理审计、风险控制审计转变。对投资额度大、建设周期长、单位工程多的建设项目,开展全程跟踪审计是控制工程造价、规范财务支出的有益尝试。首先建立相关管理制度,为开展跟踪审计工作打下基础。其次对建设项目的建设期间、预计投资、资金来源、概算等进行摸底调查。跟踪审计工作贯穿整个项目建设的全过程,把工程造价、财务支出等控制关口前移到项目整体竣工之前,在结算时有效地防止了施工单位虚报、高报假签证等现象,使大量的核减金额和施工问题在建设过程中进行了实时的处理和整改。

The focus of modern internal audit has been changed from the traditional financial audit to the management audit and the risk control audit. It is a useful attempt to control project cost and standardize financial expenditure for large investment projects,long construction cycle and many unit construction projects. First,establish the relevant management system,and lay the foundation for carrying out the work of tracking audit. Second, investigate the construction project construction period, the expected investment,the source of funds,the estimate cost,and so on. Tracking audit work is throughout the entire process of project construction,when the project cost,financial expenditure and other control points are moved to the whole project before the completion of the project,it effectively prevents the construction units from falsifying and reporting false visas,and in the process of construction,a large amount of reduction and construction problems are processed and rectified in real time.