Case Study On The Whole Process Of Tracking Audit Of A Tobacco Logistics Park Project

The whole process tracking audit is the audit practice transformation based on the construction project management.It is the new exploration and new development of audit in the field of construction project management.The whole process tracking audit breaks the traditional audit idea and is a kind of embedded audit pattern.The whole process tracking audit can control the project cost effectively and ensure the project quality and the construction period reasonably.It can also play a positive role to prevent the risk of construction projects.This paper describes four major theories of the whole process tracking audit: cost control theory,rent-seeking theory,value engineering and "three E" audit.By studying the case of the whole process tracking audit of the tobacco logistics park,this paper briefly introduces the procedure of the whole process tracking audit.This paper elaborates the main contents of the whole process tracking audit about the investment decisions,bidding,construction management and completion acceptance of the tobacco logistics park project.This paper lists some representative audit opinion letters and audit work draft formats in the whole process tracking audit.In this paper,in the practical research about the follow-up audit of the construction project of the tobacco logistics park,the process of project implementation is used as the main line,the audit contents are used as the carrier,and by linking theory with practice,the whole process tracking audit is studied and explored.In addition,this paper also analyzes the performance of the whole process tracking audit from the aspects of economy,efficiency and effectiveness.It is confirmed that the performance of the whole process tracking audit is significant.The advantages and difficulties of the whole process tracking audit are summarized in this paper,the limitations of the truly realization of the whole process tracking audit are proposed,and the prospect of further research is presented in this paper.