投资项目跟踪审计中的工程签证问题研究

Research on Engineering Visa in Tracking Audit of Investment Projects

工程签证作为工程投资项目的重要内容,是工程项目投资绩效审计的重要切入点。从全过程跟踪审计工作的角度,以工程管理和投资绩效为着眼点,总结工程签证在现实工作中存在问题,探讨分析问题产生的原因,进而提出有效防止问题签证的建议和对策。

As an important part of engineering investment project,engineering visa is an important entry point for investment performance audit of engineering projects.From the perspective of the whole process tracking audit work,and taking the project management and investment performance as the point of view,this paper summarizes the existing problems in the practical work of engineering visa,discusses and analyzes the causes of the problems,and then puts forward some suggestions and countermeasures to effectively prevent the problem visas.