A Research On The Whole Process Follow-up Auditing Of "A" Scientific Research Building

An auditing organization system usually includes the following two sections: internal audit and external audit,which are also called national audit and social audit respectively.Compared with traditional audit,the modern one has changed in several aspects:the range of modern audit has extended from financial audit to management audit;the content of auditing has expanded from financial activities to operation and management;and the purpose for modern audit is to supervise and control the process of constructing or operating instead of taking precautions and finding out possible faults.The whole process follow-up auditing on a construction is a combination of finance audit and management audit,which applies risk management,internal controlling management and funds using effectiveness management to every section of the construction program.The whole process follow-up auditing on a construction is a dynamic auditing, which has converted to a modern one with the providing necessary services for and keeping control of the project program as its basic functions.In conclusion, the whole process follow-up auditing on construction projects can combine the control over three stages of the project construction(before,in and after the events) together.This thesis introduces all of the work involving in the follow-up auditing in detail.As is mentioned above,this kind of audit exists in every stage of the whole program.In this thesis,the writer gives a brief introduction of the auditing program and auditing methods involved in every stage in the light of the characteristics of every audit risk controlling point.And at the end of the thesis, the writer cites several brief and representative audit papers and audit report patterns.The projects of the whole process follow-up auditing is tracking the audit prior to the construction project,in the matter after the organic combination of the control,and more audit reflected in the value of the construction projects in advance,in the matter of control.The whole process of construction projects is the internal audit of projects from the building,design,bidding and tendering, completion of construction.The whole process involved in the implementation of all aspects of supervision and control,including major investment project audit, design(Investigation) audit,the audit bidding,contract management audits, equipment and materials procurement audit,project management audit,the audit project cost,project acceptance and auditing content.To be concrete,this kind of audit will appear in every section of the constructing practice itself.It mainly includes auditing on the following stages: planning the investment,the management process,account valuation and program checking and accepting processes and so on. The auditing practice shows the following advantages of an advanced internal audit organization pattern:a proper internal auditing orientation can ensure the attainment of the auditing aims;the closed internal auditing procedure can improve the efficiency of the whole auditing process;the application of former highly efficient auditing achievements can surely reflect the beneficial results of the auditing and competent auditing stuff can assure the high quality of the auditing.In addition,the whole process follow-up auditing itself also has the following advantages:the internal auditing section can limit the cost of the constructing program to a reasonable and prescribed range and therefore it can assist the constructing part to allocate the resources(labor,funds and materials) in an efficient way by adopting a series of auditing procedures and methods.It can be concluded that the carrying out of the whole process follow-up auditing can contribute much to the controlling and improving the project construction, reducing the auditing risks and promoting the position of the auditing itself.Thus, this kind internal auditing can achieve better investing and social benefits,and obviously,it is a better auditing pattern.Modern internal audit has become a necessary part of enterprise management. And most of the auditing value is reflected in the control over the former two stages.This kind of auditing can lead the internal auditing into enterprise management,becoming a more and more important,efficient management method.