Audit System Research Network Project The Whole Process Of Tracking

Meanwhile the steady development of China’s economic power grid constructionprojects invested amount increases every year, the country is expected to " TwelveFive" period will continue to increase the amount of power put into the project, thepower grid project audit the use of funds has become the investigation status andpower enterprises to standardize management,an important guarantee to control risk.Typically, grid projects generally emerged as a huge amount of investment, longconstruction period, involving highly technical and specialized features moretraditional grid project audits carried out after the completion of the project in order toaudit the accounts mainly focus on legal cost and assets, authenticity, integrity,focus on the problems of post-audit stage was able to expose, in this case, requirestimely audit institutions to adjust their thinking, the focus of supervision from afinancial audit of the accounts to the completion of the whole process of changemanagement audit, the whole power grid project process tracking audit came intobeing, it will help standardize the construction unit management practices, increasetransparency of decision-making and improve the supervision system; ensureconstruction quality and duration, reduce errors and fraud; effective control andreasonably determine the project cost and improve the construction and nationalefficiency in the use of funds. It can better regulate the construction unit managementbehavior, legitimate usage charges, to ensure construction quality and duration, fromthe source to prevent unhealthy practices, reduce errors and fraud, corruptionprevention, control project cost tracking audit oversight role to play to improveefficiency in the use of state funds.In this paper, the theory with examples,，based onthe theory part, internal control, risk management and risk-based internal audit is afollow-up audit of the theoretical origins, under the guidance of this theory, this paperstudies the whole process of project tracking audit of the implementation of thevarious stages of the main methods of tracking and auditing case issues and analysisto summarize the whole process of tracking effective audit approach, while,according to the COSO "Enterprise risk management-Integrated framework" ideas,this paper features grid projects, pre-projects on the grid, construction, completion ofthree risk stage doing detailed analysis, identify risks in project management node, from the possibility of impact, tolerance, and the impact and persistence and otheraspects of the quantitative risk assessment of these risk points, made a key focus ofthe audit control measures and strategies Construction risk assessment system.This article focuses from the start on the following areas:1.Whole process of tracking audit theoretical basis.2.Power projects in the whole process of tracking audit process and the variousstages of heavy and difficult.3. Risk-based audit tracking and management of the impact of the project.4. YN grid with examples of how to better improve the power grid project totrack the entire process of the audit work.