Study On Whole Process Audit Management In Construction Projects

With the continuous development of China’s economic construction,the scale of investment in construction projects,the rapid development of construction industry,the national and local governments at all levels of the construction project supervision requirements have gradually increased,the supervision system is improving.The traditional audit method aims at controlling the final project cost,only pays attention to the completion settlement audit,only enters after the project is completed,only plays the role in the settlement stage,relative to the whole process of the construction project,the intervention time is too late,audit work is difficult to truly achieve the audit objectives of project supervision and fund control.In view of this,the whole-process audit model has been tested and applied continuously.The whole-process audit has been involved in the early stage of a construction project,and the whole process of a construction project has been tracked and audited,strengthen the construction project management supervision and investment supervision,in the course of the project in time to find problems,rectification problems,so as to achieve the effect of audit management.Therefore,this study takes the audit performance management as the goal,carries on the research to the construction project entire process audit.In the study,firstly,through literature review,the current situation and difficulties of the whole-process auditing of construction projects at home and abroad are understood,and the definition,characteristics,methods and procedures of the whole-process auditing are carefully analyzed,comparing the difference between the whole-process audit and the traditional audit,this paper analyzes and studies the problems existing in the traditional audit,secondly,carries out the audit research of each stage of the whole-process audit of the construction project,combs the whole-process audit procedure,this paper expounds in detail the audit contents of the decision-making stage,the design stage,the bidding(contract)stage,the construction stage and the completion stage of the construction project,and puts forward the optimization and innovation faced by the whole process audit,by using the analytic hierarchy process(AHP)to select the whole process audit effect evaluation index of construction project,the whole process audit evaluation system is constructed.Finally,through the introduction of a university student apartment construction project actual cases to verify the applicability of the entire process of the construction project audit in each phase of the project procedures and content management,based on the analytic hierarchy process(AHP),the evaluation index is used to establish the evaluation model of the whole process audit,and the evaluation effect of the whole process audit is summarized.The results show that the whole process audit can control the construction project at the source,and the audit work can strengthen the construction project management and improve the investment benefit.The establishment of the whole-process audit evaluation system,clear the future focus of the whole-process audit and the direction of efforts to promote the whole-process audit model,to strengthen the supervision and management of construction projects.