Stable and sustainable power supply is an important guarantee for sustainable economic progress.Therefore,the number of construction projects of electric power enterprises is increasing day by day,and every electric power project will be supported by the huge amount of national funds,so the process and results of the use of funds will attract much attention.Usually,power enterprises show the characteristics of long construction time,huge investment and strong professionalism.Traditional post-audit has a narrow scope and inability to supervise and control the whole process of project construction.It is found that problems are mainly focused on post-processing and unable to meet the increasing demand of project audit.In order to better achieve the audit objectives,the auditors must adjust their ideas when auditing the engineering projects of the electric power enterprises,and shift the focus of their work to the whole process of tracking and audit.This paper studies the problems in the application of power enterprises.The whole process tracking audit is compared with the traditional post-audit,and points out the advantages of the whole process tracking audit,that is,as a progressive trend of modern audit,it can form a new supervision and inspection attitude,early intervention and early arrangement of the project audit,focusing on advance and taking into consideration.To achieve the good effect of broadening the audit coverage scope and extending the supervision time.Under the theoretical guidance of project management,the whole process tracking audit content was sorted out combined with the actual cases of LN electric power,and the whole process tracking audit method suitable for the engineering projects of electric power enterprises is summarized.However,the large-scale transformation of audit mode is not easy,but gradually and long-term practice to verify the scientificity and practicality of the whole process tracking audit.If you want to realize long-term development,we must deal with the whole process tracking audit,which has become the urgent problem to be solved in the audit of engineering projects of power enterprises.Combined with the whole-process tracking audit case study,this paper lists the possible problems of the whole-process tracking audit of power enterprise engineering projects,discusses the causes,and finally gives targeted optimization measures and control strategies,so as to ensure that the whole-process tracking audit develops in a better direction.The audit method adopted in power enterprise projects can be changed from traditional post audit to a new whole process tracking audit,but in the process of transformation and implementation,focus on the problems of the whole process,analyze and propose optimization measures to truly realize the supervision role of the whole process tracking audit in power enterprises,reduce audit risk,improve audit quality,promote the project efficiency and enhance the competitive strength of power enterprises. |