Study On Internal Tracking Audit Of Enterprise's Construction Project

With the deepening of China's market economy development, the enterprises are facing the fierce market competition environment. In order to seek their career development, enterprises invest in more and more construction projects. So it is becoming more and more important to strengthen the enterprise internal audit work of the construction projects. Internal audit tracking in enterprise's construction project can increase resource efficiency and economic benefits, and also has important practical significance on reducing the investment risk and ensuring the achievement of project objectives, through building an effective internal audit system and timely detecting and solving the problems in construction project management.In this paper, it combines the method of literature research, specification research, theory research, and case study. First of all, the internal audit in enterprise's construction project based on the theory of tracking is introduced, including the concept of a construction project, characteristics, classification, construction project management control objectives. And it detailed analyses the origin and development of internal audit, internal audit definition, characteristics and internal-external audit relationship. Then, based on theory of construction project management and the internal auditing theory after detailed analysis, it leads to the internal tracking audit theory of enterprise construction projects, including the contents and features of audit tracking--functions, advantages, core concepts, models, principles and methods. And then it detailed describes the management, technical, economic and main contents of the whole process in the internal tracking audit of enterprise's construction projects, while it builds an internal tracking audit system for enterprise's construction projects, and analyzes the operation of general rules and constraints factor. After that, it selects five major stages in enterprise's construction projects--investment decisions, design, tendering, construction and completion, and separately expounds the contents and some attentions focused on issues about three levels of management audit, technical audit, and economic audit. Finally, through a case study on construction project of an enterprise's comprehensive-building, it confirms the practicality and effectiveness of enterprise internal audit tracking theory in above sections of this paper.