高校基建项目全过程跟踪审计的问题与对策研究

Research on the Problems and Countermeasures of the Whole Process Follow-up Auditing of Infrastructure Projects in Universities and Colleges

阐述全过程跟踪审计存在的审计角色定位不清晰、审计建议执行难、项目资料共享性低、变更资料审核工作难推进以及审计过程记录易忽视等问题,提出审计回复制、审计信息化、签证变更分类制、岗位责任落实制度等对策,有针对性地对施工过程中出现的变更等难以预估情况进行风险防控。

This paper explains the issues of the unclear positioning of audit roles,the difficulty in the implementation of audit recommendations,low project data sharing,changing data reviews hard to promote and ignoring audit processing records in the whole process follow-up auditing. Puts forward the audit response system,audit informatization,design alternation and project license classification system and the post responsibility implementation system,so as to prevent and control risks in the unpredictable situation such as changes in the construction process.