| The project construction funds mainly occurred in the period from constructionto completion, so the traditional construction project audit to budget execution andcompletion of the audit work, as the key content however, traditional audit effect isnot ideal, the audit risk, the low efficiency of government investment, unable tomeet the cost control and audit work the. Everyone ignored the impact of each stageof the construction project pre construction of cost is the largest, therefore, the wholeprocess of construction project tracking audit will become the development trend ofcost control.Tracking audit as a new direction of the construction project audit, at presentthere is no complete theoretical system and method of operation, is still in theexploratory stage.According to the audit and cost control of project, construction project trackingaudit on the concept, characteristics, status, risk, the implementation of theprocedures of the system, in-depth analysis, and emphasizes the importance of theconstruction project tracking audit, perfect the construction project tracking audittheoretical system.This paper discusses the construction project is currently in thedecision-making phase, design phase, bidding phase, construction phase cost controlproblems and tracking audit significance, aiming at the existing problems of thevarious stages of construction project how to properly and specific auditing work,and then put forward suggestions tracking audit work content, focus of thework, the working procedures and methods of the construction of theproject.The use of project management and systems engineering theory, analyzes thereasons for failure of mistakes in decision-making, decision-making system,established and bidding environment evaluation index system, and thencalculate the weight of each index for decision making and bidding, proved toprovide an audit trail and for the construction of the project reference asked decision and bidding. |
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