A Research On Power Configuration Of Follow-up Audit In Large Construction Projects

Large construction projects as an incubator for industrial upgrading and economic growth in a country. Large construction projects has some special characteristics,such as bigger investment,,longer construction period, more stakeholders and more complex relationship between stakeholders.The implementation of the follow-up audit in large construction projects will help ensure the security of project funds, ensure the efficient use of project funds, help realize the benefit of the construction project goals.The power configuration of follow-up audit in large construction projects has a lot of problems,which directly affected the quality and efficiency of the follow-up audit.Therefore, this thesis make the power configuration of follow-up audit in large construction projects as the research object,and then trying to analysis the connotation, the mechanism of action and the effective operation strategy of the power configuration of follow-up audit in large construction projects, and then use the empirical evidence to examine the rationality of the related research and analysis, which will have great promotion on theoretical significance and practical guidance.In my thesis, along with the logical thread in connotation defined-mechanism of action-the mechanism of security-empirical evidence to analysis the power configuration of follow-up audit in large construction projects First,to defined the connotation comments and effect of the power configuration of follow-up audit in large construction projects;Second,to analyzed the affection of the governance structure, internal control, audit subject, audit object and audit environment to power configuration of follow-up audit in large construction projects,and put forward some mechanism to ensure the power configuration of follow-up audit effective,such as the mechanism of shared governance, the mechanism of power separation, the mechanism of power supeivisation, the mechanism of cleaning up the follow-up audit environment;Third,analyzed the measures to make the power configuration of follow-up in large construction projects effectively; Finally, selecting empirical data to examine the affection of governance structure, internal control, auditors, audit objects and auditing environment to the performance of power configuration of follow-up audit in large construction projects.