The Research On Follow-up Audit Of Construction Projects In B District Of Ningbo

Audit,as an effective supervising method meets the requirements and current situation of construction field.Follow-up audit of construction projects is timely audit of the various stages of the project.It is an innovation and improvement of traditional settlement audit,which embodies the concept of "immune system".The audit work in B district of Ningbo started late,developed slowly,and still stays at the initial developing stage.Under the circumstances of lack of audit work experience and serious shortage of audit personnel,the improvement of follow-up audit is in urgent need,especially in the context of large scale of construction projects.On the basis of summarizing and analyzing the theory and practice of the present follow-up audit,this paper demonstrates the necessity of the follow-up audit of the construction projects in B district of Ningbo.Based on a commercial building in B district as a case study,this paper reviews the procedures,specifications and contents in the follow-up audit implementation,and summarizes the problems and achievements in the construction management.The paper analyzes the existing problems in the system construction,management system and key parts of the construction project follow-up audit in B district,and puts forward some countermeasures and suggestions to optimize the follow-up auditing work around the key parts such as design,bidding,implementation and final completion.In order to do a better follow-up audit,the B district should improve the system regulations as soon as possible,smooth the working system,strengthen the audit during decision-making,design and other early stages,and also pay attention to the audit team building,intermediary management and other aspects.From the experience of audit practice,this paper researches the ways to optimize follow-up audit in all directions,in order to make audit work further standardized,institutionalized and scientific.Meanwhile,the results of this paper provides reference value to standardize the audit behavior,enhance the benefits of audit performance,and takes an important role in economizing construction cost,promoting project management,curbing major violations of discipline.