完善高校基建工程项目全过程跟踪审计工作机制探析

Analysis on Perfecting the Whole Process Tracking Audit Mechanism of Infrastructure Projects in Colleges and Universities

文章结合高校全过程跟踪审计工作的内涵和特点,分析了高校全过程跟踪审计实践中存在的风险,并从完善全过程跟踪审计工作体制、找准全过程跟踪审计监督定位、选优配强工程管理审计人才、加快推进高校审计信息化建设进程四个方面出发,提出了完善高校全过程跟踪审计工作机制的路径,以供参考.

Combined with the connotation and characteristics of the whole process tracking audit in colleges and universities,this paper analyzes the risks existing in the practice of the whole process tracking audit in colleges and universities,and puts forward the path of perfecting the whole process tracking audit mechanism in colleges and universities for reference from the following aspects:perfecting the whole process tracking audit system,identifying the positioning of the whole process tracking audit supervision,selecting and strengthening the project management audit talents,and accelerating the process of the audit information construction in colleges and universities.