Study On Improving The Quality Of Tracking Audit Supervision Of University Infrastructure Projects

2021 is the first year of the 14 th Five-Year Plan.The Ministry of Education and the National Audit Office respectively issued the National Education Development Plan and the National Audit Development Plan.At the same time,the Ministry of Education revised the work regulations of higher education internal audit institutions,clearly requiring that all important links of major infrastructure projects must be followed up by audit and supervision.Improving the quality of follow-up audit and supervision of infrastructure projects in colleges and universities can fit the increasingly complex development model of infrastructure projects in colleges and universities under the new normal.According to the characteristics of university infrastructure projects,this paper makes an in-depth analysis of the current situation of university infrastructure project tracking audit supervision,clarifies the objective law of university infrastructure project tracking audit supervision,studies how to improve the quality of university infrastructure project tracking audit supervision,and helps improve the quality and efficiency of university infrastructure project audit supervision.Firstly,according to the key words of laws and regulations and How Net search "tracking audit of university infrastructure projects",we read 22 retrieval literatures in recent five years,analyzed,summarized and extracted seven factors that affect the quality of tracking audit supervision of infrastructure projects;Secondly,through visiting the audit notice of well-known universities and investigating the audit staff of relevant universities,this paper analyzes the tracking audit supervision of 15 universities’ infrastructure projects,and extracts 14 factors that affect the quality of tracking audit supervision of infrastructure projects.On this basis,combined with the knowledge of management,engineering cost and auditing,the paper selects the influencing factors that may affect the quality of tracking audit supervision of university infrastructure projects,and finally determines the influencing factors that affect the quality of tracking audit supervision,and divides the influencing factors into 4 first level indicators and 10 second level indicators.This question is designed by the SPSS software,which is designed to determine the weight of each influencing factor in the quality control of the university infrastructure project,it analyzes,evaluates and summarizes the tracking audit supervision case of a university gymnasium project by using fuzzy evaluation method,and analyzes the existing problems according to the final score.Finally,according to the weight of each influencing factor,combined with the analysis of a university infrastructure project tracking audit supervision example,This paper proposes specific measures to improve the quality of the examination of higher education infrastructure projects from four dimensions: optimisation of the internal environment of the examination department,optimizing the external communication environment,strengthening the audit supervision process management,and improving the construction of university infrastructure project tracking audit supervision system.This article expands the theoretical research thinking of the follow-up audit and supervision of infrastructure projects in colleges and universities,and obtains first-hand information about the current status cognition and views of the follow-up Improving the quality of follow-up audit supervision of university infrastructure projects not only provides a broad idea for the practical operation of follow-up audit supervision of university infrastructure projects,but also provides a basis for the implementation of follow-up audit supervision of university infrastructure projects.It provides beneficial enlightenment for the construction of audit supervision system of university infrastructure projects and the improvement of university management level.It not only provides broad ideas for the practical operation of follow-up audit and supervision of infrastructure projects in colleges and universities,but also provides useful inspiration for the construction of the audit and supervision system of infrastructure projects in colleges and universities and the improvement of the management level of colleges and universities.