On The Risk-oriented Tracking Audit Of Construction Project Of A Hospital

Construction project tracking audit is to improve the benefits of the construction project as the starting point,the auditor of the construction project divided into several stages and periods of real-time,synchronous audit,in order to achieve continuous supervision of the audit objects,timely feedback purposes.In our country,we’ve always been using traditional post audit for large or medium-sized construction projects,for example,budget estimates auditing for implementation or completion final accounts auditing,accounting documents and other original documents review,the post-supervision,irrevocably engineering problems appeared in the process of the whole construction caused economic losses.This theory was developed after the 1980 and has been applied in the practical activities of construction project audit in recent years.However,it is still immature in theoretical development and practical experience.Therefore,in this context,it is of great practical significance to study and enrich the application of tracking audit practice.At the same time,Chinese society is faced with the status quo of deepening economic reform,and companies and enterprises are facing increasingly fierce competition in the rapidly changing market economy.For individuals or enterprises,investment in the construction project implementation all on its own or in the presence of such grasp opportunities have without the benefit of the narration,so it is not difficult to find that construction projects increased demand for audit work there is very big,including external and internal audit services to oversee the project benefit of internal audit work.In order to effectively carry out the internal audit work,the internal audit department of the company needs to set up targeted audit system and audit scheme for the internal enterprise and specific construction projects,so as to improve the audit quality,timely and effectively.Both individuals and enterprises,and ultimately of the objective is to generate revenues,and the auditor or auditors to for the purpose of this audit goal,needs to be commented on in the process of auditing relative project positive supervision,and puts forward corresponding Suggestions,so as to carry out audit supervision function,thus in the source of the project risk control within the scope of the controllable,ultimately achieve the goal of increase economic benefits.With the deepening of internal audit,tracking audit is more and more used in construction project audit.In view of the current audit status,more and more internal audit work is required,which makes the audit of construction projects more choose the new audit method of tracking audit.From the perspective of internal audit,this paper conducts an analysis and research on the whole-process tracking audit implementation of the major construction project X of A hospital,and analyzes the possible problems and reflections caused by it.This paper mainly includes five parts: the first chapter is the introduction,mainly elaborates the research background and significance of this paper,research content and methods.The second chapter is the related theoretical analysis of the whole process of construction project tracking audit,mainly elaborating and analyzing the risk field and risk response of the whole process tracking audit.The third chapter analyzes the application of tracking audit to the tracking audit of X construction project,evaluates and analyzes the possible risks in the specific stages of project initiation,involvement,bidding,construction and completion of X construction project,so as to verify the scientific and effective application of tracking audit in the construction project.The fourth chapter,based on the implementation analysis of the third chapter,puts forward the possible problems in the process of tracking and auditing of project X in the whole process of implementation,and raises reflections on these problems to be inspired.The fifth chapter is the conclusion of the paper,which mainly summarizes the research content and conclusions of the paper,and puts forward the innovation points and shortcomings of the paper.From the perspective of internal audit,this paper analyzes and studies the follow-up audit of X construction project,finds out the problems and deficiencies in the process of project construction in time,and is inspired by the questions.After the case analysis,the paper found that internal audit staff need to constantly consolidate the independence of internal audit work,the core part of which is to improve the independence of internal audit staff thought;At the same time,the methods of internal audit should also be innovated and improved to a certain extent.In the current situation of explosive expansion of informatization,internal auditors should strengthen the study of informatization to make the audit work more efficient.Finally,the continuity of the follow-up audit needs to be strengthened.Internal auditors’ follow-up performance in some stages is not enough,and auditors and relevant personnel in the field need to communicate more effectively,so as to achieve the purpose of the follow-up audit and improve the audit quality.