The Roles Of Government Audit In Public Engineering Project Governance

Governmental investment audit is one of the important parts of national audit. The government public works auditing is much more professional than other audit projects, and also covers wider. As the2008post-project audit follow-up audit of the government stressed that the entire process of tracking audit of this particular model is becoming increasingly concerned about the theory and practice fields.After the test of practice, tracking can effectively check the project such as hidden engineering problems such as the audit mode, but with more and more application of whole process tracking audit in public works projects widely, emerging issues, such as tracking audit personnel lack of professional knowledge and experience, for the engineering project decision-making involved too much, the government audit what should serve as what role in the public project governance?This research for the role of government audit in the public project governance structure. Starting from the governance and audit related theory, discussed the government audit units in the public project governance roles, and the introduction of S city cultural project tracking audit case by case study, further analysis of tracking the audit function of the government audit mode, in order to explore the way to improve the efficiency of tracking audit.Is the characteristics of this study, explore the governance theory the main role assignment tracking audit mode based on project governance structure, think in the supervision institutions and government regulatory functions in "Absence", the government audit function is "offside" is the right decision, the audit personnel tracking audit lack of scattered the root cause of the problem, and make use of the market mechanism and legal supervision to correct role orientation.The results of this paper, in the public engineering project audit, characteristics of government audit tracking "beforehand, supervision, after the completion of final accounts and performance evaluation"; because tracking audit involves the whole process of the project, prone to supervision institutions and government regulatory functions in "Absence", the government audit function is "offside", cause follow up audit by professional, technical, efficient; in order to ensure the tracking audit mode can play advantages, we should first solve the supervision unit and supervision function of government "Absence":on the one hand should regulate the market supervision, to establish a good market mechanism; on the other hand, we should perfect the laws and regulations, establish the supervision and restriction mechanism, strong the implementation of the accountability system, urge the parties to perform their duties. Secondly, should be timely and reasonable adjustment of government regulation audit unit, reasonable division of labor by supervision units and other intermediaries, enhance audit efficiency.