A Case Study Of Follow-up Audit Of The Whole Process Of Construction Of The Comprehensive Inpatient Building Of Ulan Qab Central Hospital

Long-term since,our country project completion settlement audit with obvious characteristics of the post audit.With the development of society,the progress of science and technology,construction project from form to content are in constant evolution and development,scale is larger and larger,more and more new technologies;at the same time,China's market economic system continuously and promote the project relevant law laws and regulations is perfected gradually,so that China's current projects after the completion settlement audit mode not only is facing greater legal risk and audit risk and audit,economic supervision,verification and evaluation functions have been severely weakened.The above problems is the main reason for audit into late.Audit of the main achievement is reflected as a feedback value of the audit information,and timely feedback of audit information is a useful audit information,is more conducive to the audit functions effectively.At the same time,the construction of the project activity is a long construction period,complex work,in the construction activities beforehand,and afterward will form the settlement audit of the audit information,if use the post audit mode,audit information form the authenticity,rationality and legitimacy is lack of effective audit supervision,may lead to a transparent construction activity evolves into the black box operation,led to the engineering project in the field of corruption;for the maintenance of the construction market open and fair,increase investment results of construction funds,especially the construction of Party's rights and interests are not infringed,shall audit supervisory col reach.Therefore,the tracking audit of emerge as the times require,it is a kind of dynamic audit on construction projects,before,during and after the audit organic ground union rises,make the audit supervision throughout the whole process of project construction.Construction project follow-up auditing is beneficial to control construction cost,ensure capital is reasonable,legitimate,open,fair,justice construction engineering cost;based on the tracking audit of construction project and the Inner Mongolia television broadcast media center project follow up auditing case analysis summarizes the advanced audit organization pattern for promote the implementation of tracking audit of construction project audit work,accurate positioning can tracking audit of construction project objective,effective audit results apply to fully embody the tracking audit of construction project benefit,capable of the audit team can guarantee the tracking audit of construction project quality.Through a series of auditingprocedures and methods,can reasonably confirm the change produced in the course of construction cost,material price and various factors of effecting project cost,to professional knowledge for the construction units to provide the project construction cost consulting about the rationalization proposal.Construction project cost control in the reasonable scope and approved cost limit.