对高校建设项目跟踪审计的探讨

Discussion on the Follow- up Auditing of the University Construction Project

建设项目跟踪审计是基于现代审计的思路,把握项目立项、设计、施工、竣工结算各阶段的特点,抓住重点环节、关键部位,以点带面,在建设项目实施过程中进行审计。文章从审计职能、审计实效出发,分析审计模式、项目各个阶段审计介入重点,提出可操作性的方法和建议,阐述审计的"预警免疫功能"和促进项目管理,提高投资效益的作用。

Based on the ideas of modern audit,the follow-up auditing of the construction project is a kind of audit method during the implementation process of construction project,which grasped the characteristics of different stages,such as the project approval,the design,the construction and completion settlement,and seized the key link, the key parts,at the same time point to area. The article embarks from the audit function and the audit effective-ness,analyzes the audit mode and the audit intervention focuses in each phases,proposed operational methods and suggestions,and expounded the early warning immune function of audit,and the role of promoting project manage-ment and improving the efficiency of the investment.