Research On Internal Audit Optimization Of T Company Project

The rapid development of China's gas pipeline engineering needs to be based on engineering construction projects.The investment activities of gas pipeline construction project involve huge funds and complex construction process.We should monitor the dynamic of project funds by means of internal audit,improve the efficiency of fund utilization and ensure the investment effect.For a long time,the internal audit of T company's construction project adopts the completion settlement audit mode,which belongs to the category of post audit.It can only perform the monitoring responsibility of audit funds,and is difficult to meet the requirements of comprehensive and comprehensive audit of engineering projects.On the basis of extensive reading of domestic and foreign literature on the whole process tracking audit,this paper first combs the principal-agent theory,immune system theory and internal audit theory related to internal audit,and expounds the engineering project management theory and the whole process internal tracking audit theory.Secondly,based on the specific project case of T company,the author analyzes the status quo of internal audit of T company engineering project,and finds that the internal audit of T company has weak internal audit staff;The internal audit methods need to be improved;The internal audit mode is not scientific enough;Lack of internal audit supervision and evaluation.Finally,this paper puts forward that the whole process internal tracking audit mode of engineering project is a reasonable and effective audit optimization mode,clarifies the necessity of implementing the whole process internal tracking audit of T company,as well as the implementation principle,organizational structure and function orientation of the whole process internal tracking audit,and optimizes the four stages of the internal audit procedure of T company's engineering project,They are project approval stage,preparation stage,implementation stage and completion stage.The specific audit contents and implementation procedures of decision-making,design,bidding,construction,completion settlement and final accounts in the implementation process of project audit are formulated,and the guarantee measures for the effective operation of internal audit of T company's project are put forward.The internal audit of engineering project has become an important part of the current internal audit field,but the internal audit method and system of T company's gas pipeline engineering project are relatively old.T company project internal audit needs to optimize its internal audit mode,use the whole process internal tracking audit mode to directly contact the specific project of the enterprise,and embed the specific links of the project,in order to directly supervise the operation of the enterprise's economic activities.Therefore,it will have more advantages to adopt the whole process internal tracking audit mode to implement the internal audit of T company project.