高校建设工程过程结算管理审计探析与实践--基于中国石油大学(华东)建设工程管理审计实践

Analysis and Practice of Process Settlement Management Audit for Construction Projects in Colleges and Universities:Based on the Construction Project Management Audit Practice of China University of Petroleum(East China)

以初步设计阶段为切入点,至竣工验收结算阶段出具综合审计报告止采取动态的事前、事中、事后审计相结合;过程审计和竣工结算审计相结合;技术经济审查、内部控制检查、审计评价相结合;常规审计和主动审计相结合的审计方式是目前中国石油大学(华东)建设工程全过程跟踪审计遵循的原则。加强初步设计阶段和施工准备阶段的管理是过程审计的基础,施工图质量是过程结算审计顺利进行的关键,加强各阶段的管理,突出过程审计重点,为学校建设工程顺利开展保驾护航。

Take the preliminary design stage as the entry point,and adopt a dynamic combination of pre-,in-process,and post-audit audits until the comprehensive audit report is issued at the completion acceptance and settlement stage;process audits and final settlement audits;technical and economic review,internal control inspection,The combination of audit and evaluation;the combination of regular audit and active audit is the principle of follow-up audit of the whole process of our school's construction project.Strengthening the management of the preliminary design stage and the construction preparation stage is the basis of the process audit,and the quality of the construction drawings is the key to the smooth progress of the process settlement audit.Strengthening the management of each stage,highlighting the key points of the process audit,escorting the smooth development of the school construction project.