Study On Construction Project Audit And Corruption Governance

With the rapid development of society and economy,China has carried out a large number of engineering construction projects.These projects that benefit the country and the people have greatly improved people's quality of life,but it also provides facilities for the creation of corruption.How to eliminate the occurrence of corruption in the construction project and let the funds for the construction project actually applied has attracted the attention of experts in various fields.The audit methods of large-scale construction projects in China are mostly post-event audits,including completion audits and audits of budget estimates.Compared with audit trail auditing as an ex-ante and intra-process follow-up audit,its advantages are obvious.This article summarizes the status quo of auditing and corruption governance of engineering construction projects.Through the case analysis of the follow-up audit of the Beijing-Shanghai high-speed rail construction project,it confirms the role of the follow-up audit on corruption governance.At the same time,in the case of the Beijing-Shanghai high-speed rail,we also found that there are some deficiencies in the follow-up audit in the governance of corruption.Therefore,the author put forward constructive suggestions for perfecting the follow-up audit of construction projects from the perspective of corruption prevention,and for future construction projects.There is reference significance.Although there are many articles on exploration and auditing,few articles are researched on the combination of follow-up auditing and corruption governance.Therefore,the research in this paper deepens and expands the related theories of auditing and corruption governance of engineering construction projects.