A University Affiliated Hospital Construction Entire Process Follow-up Auditing Relate Question Research

In recent years,As the state input into the medical cause of the increased. Construction of the University subsidiary hospital also will increase the investment significantly. Moreover, hospital construction is more professional than the average building,complicated technological process,involving more sophisticated equipment,control many links,long investment cycle,high investment quota,etc. If any one link failure, may bring heavy losses. As a University auditing department how to control the hospital project cost-saving, control the investment reasonable,onstruction funds to achieve maximum efficiency is an important issue for us, After several years of the practice and exploration.The construction project management audit of a new model is gradually becoming more mature. This is the whole process of tracking audit construction projects.The construction project means that the entire process of tracking audit construction project from project inception to completion until the final accounts of the investment management activities of the entire process continuous, comprehensive, and systematic audit. It requires that the auditors involved from the beginning construction work. Involved in construction management,the display supervises and appraises function, To ensure the construction projects of economy, efficiency and effect.The items of the construction entire process follow-up auditing is the audit work's extending and develops, the modern auditing system's innovation, an effective way to Solve the outstanding problems in the field of the building, In practical work, we still have no way to every link of construction project tracking audit. Only according to project progress and practical, carried out at the different time points chosen to track the whole process of audit.This article focuse on the concepts of the audit tracking,start with the purpose and role,explore the university affiliated hospital items of construction implement the entire process follow-up auditing procedure which in the entire process follow-up auditing process designs,pattern,movement way and classification and method. The main academic thought is take the control theory as a foundation, take the project audit's method as a tool. take in antecedent, within phenomena, afterwards control as key points. take the system analysis method as the a measure. take the items of the construction cost audit as an object.To combined with a certain university affiliated hospital synthesis building project entire process follow-up auditing practice. First, it has analyzed the entire process follow-up auditing characteristic and the function. Elaborated the items of the construction entire process follow-up auditing basic basis. procedure, pattern and effective movement way; The problems that should be pay attention to in the auditing departments and the duty,follow-up audit personnel should possess the quality was analyzed; Construction projects described the whole process details of the tracking important stages audit points to track audit. Has discussed the follow-up auditing risk origin and the measure. To obtain the university affiliated hospital conduct whole range follow-up auditing economic benefit and social benefit.The conclusion of the paper is to strengthen the investment system construction of system,improve the law system,consummates the supervisory control mechanism. Using the audit resources is the follow-up auditing effective movement basic condition reasonably; avoid audit risk reasonable. Scientific orientation audit function. take in antecedent, within phenomena, afterwards Follow-up auditing measure, ensure good tracking audit results,to solve the actual problem tracking audit's important guarantee; In concrete implementation the entire process follow-up auditing the key is the unit leaders takes seriously. Auditors in whole process is a basic tracking audit Fundamentals. The auditing office and the personal have the relatively high independence.The follow-up auditing is the lifeline of the all process.