The Whole Process Tracking Audit System Construction And Application Research Of Project Construction

The whole process of project tracking audit is the audit institution with the national laws and regulations, the use of modern audit method to the construction project decision-making, design, bidding, construction, completion and acceptance, and the formation of fixed assets in the process of financial, financial revenue and expenditure, legitimacy and effectiveness of the audit supervision and evaluation, to maintain the legitimate rights and interests of the state, the owner and the relevant units, and effectively control the project cost, promote management and integrity, improve investment efficiency.At present, the application of audit work in the field of engineering construction investment is still in the initial stage of development, the audit system is lagging behind, there is no system of rules and regulations and operational guidance, the audit staff also difficult to make a common judgment and evaluation of construction projects. The competent auditing departments are all according to their professional ability, management level in their respective fields play a different role.Based on this situation, this paper is based on the extensive reading of domestic and foreign literature and summary of many years of audit work practice, the method and application of the whole process tracking audit of construction projects is discussed in detail. This paper mainly from two aspects of theory and practice of project construction audit work carried out in-depth research, the main research content in the introduction, literature review, engineering project construction process tracking audit system construction, project investment decision-making, design, bidding, construction and completion of the five stages of the audit content as the research main line, layers of progressive completion of the theoretical part. And through a detailed analysis of the process of the project management of the whole process of project management and the benefit of the audit, hoping to provide some reference for the relevant persons.