A Theoretical And Empirical Study Of Management Audit In Construction

Management audit in construction is a new idea in the practice of construction audit, which can exert the best effectiveness of project investment, enhance the performance level of construction management and avoid the reconstruction of construction. It is an effective method to avoid resource waste, and the consequent trend of development of modern construction management.In the first chapter of this thesis, we indicate that it is very important to bring to use management audit in construction management audit after an analysis of the deficiency in traditional audit in our country. However, it makes a brief introduction of the conception, meaning and the major contents of construction management audit. By studying the features of management audit and comparing with other audits, we indicate the important points of construction management audit, and believe that it is very essential to put construction management audit into practice.In the second chapter the thesis goes on with a detailed analysis of the construction management audit theory. The theory is promoted by analyzing the two levels, major contents and control objectives of the construction management. The three levels, duties and essential ideas of the construction management audit are expanded. After a detailed introduction of main contents and method of construction management audit, normal regularity of audit, forbidden factors of audit process design and differences with other audit process, we promote the frame of construction management audit.Chapter three, four and five mainly deal with the three levels of construction management audit deeply. In the study of construction strategic audit, the contents, objects, process and performance appraisal are analyzed from the beginning of construction strategic audit plotting. In the study of construction management control audit, the theory of management control and its contents that is process control audit, cost control audit and quality control audit are discussed in the aspects of contents and objects of construction management control, effects of project objective on control, background of project control. The performance appraisal of management control audit is promoted. In the study of construction management service audit, the contents, methods and check process of engineering cost audit are led from the first analysis on the cost components of construction. The performance appraisal of construction is discussed.In the final chapter, the project of Linhai Bridge is chosen as an example to demonstrate the theory and strategic reasonableness promoted in the last chapters by studying with the strategic decision audit and management control audit. It can provide a background for the practice of the construction management audit.