Research On Improvement Of Construction Projects Follow-up Audit For Bozhou Tobacco

Internal audit as an important part of enterprises internal control, its function is growing. At present, the particularity of modern tobacco commercial enterprise management business prompts internal control status to be increasingly prominent, Bozhou tobacco commercial enterprise as a member of the tobacco industry, because of two major business modules about tobacco sales and tobacco leaf production in parallel, the corresponding infrastructure investment and sporadic maintenance project investment planning become bigger. Internal audit has its own advantages; to strengthen infrastructure project process management and better control the investment of construction projects, and internal tracking audit of construction projects is an important content of construction project management Belonging to the tobacco commercial enterprise. But the internal tracking audit infrastructure projects currently are in its infancy, groping stage,. As an exploratory work and due to their own professional characteristics of construction projects, the internal tracking audit still exist some problems and deficiencies, The research make the enterprise internal tracking audit of construction project work to standardize and perfect, Internal tracking audit of construction projects may follow existing project experience, foster strengths and circumvent weaknesses, to better improve tracking audit result.Taking Bozhou tobacco company infrastructure projects, for example, in accordance with "the discovery of problems-analysis problem-problem solving" basic research train of thought, combing and inductive infrastructure projects in the internal tracking audit on the basis of relevant research literature, analyze and state Infrastructure projects audit concept and aim, connotation and principles, characteristics and function of basic theory On the theory level and Introduces the status quo and Bozhou tobacco internal tracking audit management implementation. By means of existing huai smoke the successful experience of internal tracking audit of construction projects, and combination of Bozhou tobacco internal tracking audit management problems and causes, this paper puts forward perfect internal audit tracking management suggestion here smoke.First of all, from the perspective of theory analysis and expounds the concept and goal of the basic theory of construction project audit, and introduces the connotation of the internal tracking audit of construction projects and the principle, characteristics and functions, and methods and so on., Internal tracking audit of construction projects is refers to the organization’s internal audit institutions and personnel on the basis of independence, objectivity, authority, the whole process by the method of system, standardization of construction project in such aspects as technology, economy and management in different stages of the implementation of the authenticity, legitimacy and profitability of dynamic monitoring, evaluation and service activities. For enterprises, internal audit department can internal tracking audit unit or this all base construction project investment of the construction of the system, this kind of behavior is a kind of dynamic regulation of behavior, predictable, interactive, and systemic. It plays a role on the optimization of investment decision-making behavior, promote project management. Second, with the examples of Bozhou city tobacco company warehouse the research object, this paper introduces the basic situation of Bozhou city tobacco leaf tobacco warehouse and the content of Bozhou city company internal tracking audit of construction projects. Bozhou city tobacco leaf tobacco warehouse internal audit problems mainly include the tracking internal tracking audit. Bozhou city tobacco leaf tobacco warehouse internal tracking audit has problems:(1) audit is weak. (2) The audit supervision becomes a mere formality. (3) The auditing department confused with construction unit management responsibilities. (4) Not according to the characteristics of the audit object adopt corresponding appropriate audit approach. Then, on the basis of the tobacco warehouse of Bozhou city tobacco company internal tracking audit carries on reason analysis of existing problems, mainly has the following aspects:the auditor infrastructure engineering knowledge level is low; audit related internal rules did not fully consider the actual situation; main link grasp inaccurate; ignore the follow-up audit evaluation. Again, contrast of Tobacco Company of Huainan city logistics centre construction projects, this paper sums up the case of the tobacco companies to implement the successful experience of the internal tracking audit of construction projects, including the following three aspects. Equipped with powerful construction project tracking audit professionals; has built a sound system of the relevant provisions; actively carry out the follow-up audit. Finally, in tobacco warehouse project to find Bozhou city tobacco company internal tracking audit problems and its reasons, comparing companies of huainan city logistics center, the successful experience of internal audit tracking, this paper concludes that perfect Bozhou city tobacco company internal tracking audit of construction projects. After analysis of the improvement measures are mainly:(1) enhances audit strength, ensures the quality of audit, and mainly includes:encourage auditors to participate in infrastructure knowledge training; Innovation organization and integration of audit resources actively; from the external audit. (2) To establish and perfect the internal tracking audit of enterprise system, mainly includes:perfecting the system of regulation, according to the internal tracking audit can depend on. Complete specification of tracking audit procedures. (3) Clear direction of audit, improve the functions of internal audit tracking, mainly includes:the reasonable positioning the functions of the internal audit tracking, the positioning of the internal audit department; accurately grasp the internal tracking audit in time; The focus of the internal tracking audit key link. (4) Actively carry out the follow-up assessment, mainly includes:based on the actual, perfect the internal tracking audit follow-up evaluation; Using return visit to audit, audit practice.