The Project Design And Effection Analysis Of Construction Project Tracking Audit Of XT University Conprehensive Lab Building

Construction project audit has been the hot and key spots that the national audit institutions, the internal audit activity and social consulting service sector take common concerns. Although the traditional mode of construction project settlement audit has achieved some results, but the shortcomings are already very striking, and the audit value has not been fully realized. The theory research of construction project tracking audit in China is still in the initial stage. We started the exploration of the construction project tracking audit first from the education and health industry. The technology of construction project tracking audit is rather complicated, and the audit further degree is severely limited by objective conditions. In practice, we regularly hire the society medium agencies to audit the new large scale projects. So we need to improve the theoretical system of construction project tracking audit. And how to organize and implement construction project tracking audit has become an urgent problem that need to solve to the auditors.The basic function of audit is economic supervision. This research suggests that the focus of the construction project tracking audit should take the cost control as the main target, from the perspective of basic functions, to guide the construction project tracking audit plan, which is the fundamental point of departure to build the framework of construction project tracking audit. In this paper..This paper firstly reviewed the related studies of domestic and foreign construction projects tracking audit. The author agreed with the unified understanding of many researchers. That is the mode of construction project tracking audit is the inevitable trend in the development of auditing. Then, the author discussed the controversy and defects of the theory research of the current construction project auditing. In the aspect of the overall plan design of tracking audit, the author firstly pointed out the five main problems of auditting practice and three challenges, then developed an operational overall tracking audit plan of XT university’s comprehensive lab building project from the management situation of the audit main body (the Construction Executive Department). On the basis of the above, the author analyzed the factors restricting the construction project tracking audit, and build the specific safeguard measures to practice the tracking audit of XT university comprehensive lab building project from the perspective of internal audit.The implementation work of this construction project’s tracking audit focused on the main aspects of design, construction drawing, bill of quantities, tender control price’s tracking audit. This article expounds the four main aspects of tracking audit implementation of the project of XT university’s comprehensive lab building, and analyzed its effection, especially the audit work through the bidding price control, audit the authenticity and accuracy of its establishment, which had remarkable achievements in economy. This audit work subtracted the amount of 8.268 million yuan, and the subtract rate reached 18.78%. This work provided a direct basis for the upper limit value of the tender, which ensured the economic interests of XT university, and improved the economic benefits of investment. Finally, from the aspective of the internal audit department, the paper discussed the tactics of construction project tracking audit in China.