N+1内外结合跟踪审计模式的应用与实践

Application and Practice of N+1 Internal and External Tracking Audit Model

根据抽水蓄能电站项目的建设特点,结合企业内部审计实际,介绍全过程跟踪审计及N+1内外结合跟踪审计模式,分析抽水蓄能电站项目N+1内外结合跟踪审计的重点,并立足于跟踪审计管理的关键环节阐述N+1内外结合全过程跟踪审计的主要经验做法,为企业内部开展水电项目或其它基建项目内部审计工作提供参考。

According to the construction characteristics of pumped storage power station project and the actual internal audit of the enterprise,this paper expounds the whole process tracking audit and N+1 internal and external tracking audit model,and analyzes the audit focus of N+1 internal and external tracking audit model of pumped storage power station project. Based on key links of tracking audit,expounds the main experience of N+1 internal and external tracking audit model,in order to provide reference for the internal audit work of hydropower projects or other infrastructure projects in the enterprise.