Research On The Follow-up Audit Of Engineering Construction Project Of CS Oil Production Plant

The rapid development of China petroleum industry needs to be based on the engineering construction.The investment activity in construction project toward oil production plant involves the huge capital and complex technological process.To improve efficiency in fund utilization and guarantee investment effect,auditing strategy need to be taken to supervise the capital trend.For a long time,the auditing method in engineering construction of CS production plant is final accounts,belonging to the range of post audit.This strategy can only perform responsibility in audit of economic supervision,and not meet the requirement in conducting the comprehensive and overall audit.In this thesis,based on review of literature,the follow-up audit method in engineering construction project is considered as a more reasonable and effective mode by virtue of the theories in construction project management,internal audit and follow-up audit.The follow-up audit system in engineering construction of CS production plant is constructed.The implementing principle,organization structure,implementation procedures and working method are clarified.Furthermore,the stages of decision-making,design,biding,construction as well as final accounts and settlement in audit content and implementation measures are formulated.Finally,some personal suggestions toward guaranteeing an effective operation in follow-up audit work are proposed.