Henan Vocational And Technical College New Campus Construction Project Implementation The Track Audit Of Research

According to the educational department's "On the strengthening and standardizing the construction project whole process auditing opinion". College need to gradually enlarge the audit of the school's construction project investment estimation, survey and design budgetary estimate, construction budget, completion settlement, financial accounts and other aspects. During college construction projects, renovation project, college uses the tracking audit mode to form the supervision and restriction mechanism of the whole process, all-around, recurrent. It contributes to limiting the investment of construction'management, saving money, checking erroneous ideas at the outset and construction of a clean and honest administration.This essay analyzes the main content of each stage's tracking audit of Henan Polytechnic new campus's construction project, and it emphasizes that the traditional "post audit" can't realize the final goal of construction project audit--- preventing fraud, hennessey and appreciation. According this, it emphasizes that construction project audit should do something first to prevent some problems and to supervise the whole process of construction project, to give full play to "the immune system"'s prevention function, expose function and resists function and to lower the project construction cost and to improve the benefit of investment, and to perfect the infrastructure project management. Combined with working practice of participating in construction project tracking audit, this essay combines theory with practice, it makes the thorough empirical research of the construction project tracking audit in order to explore the content, method and procedure of the construction project tracking audit and to explore how the construction project tracking audit works for the sustainable development of college and how to realize the working function of the internal audit to promote the transformation and development of internal audit.Through the research, this essay mainly talks about the whole advances in process according to the control important link. It analyzes the set of risk control points, and uses the linking theory of practice to research and explore. This essay explains the audit program of this project implementation including the tracking audit work flow and direction of flow. To focus the problem of this program's tracking audit, this essay gives the related solution and put forward the countermeasures of the universal standard track audit to quicken development of the mode of tracking audit to enter into the scientific and reasonable, perfect system, sound development track.