Study On Principal Track Audit Supervision Mode Of Construction Projects In Colleges And Universities

Since the 1999 college enrollment expansion, the development of colleges and universities into the fast lane, the rapid expansion of the total amount of colleges and universities, the construction scale is also expanding. Each year, the new construction, renovation, expansion, reconstruction and renovation projects, the construction of project audit has become the focus of internal audit of colleges and universities, construction project tracking audit will come into being.However, due to the limitations of the professional knowledge structure of internal audit staff, the establishment of departments and other factors, in addition to the large scale of colleges and universities have been equipped with adequate professional internal audit staff, the vast majority of colleges and universities are using the social intermediary to carry out the construction project tracking audit. The University, from the perspective of risk control, has been equipped with sufficient professional infrastructure to invest more than a certain standard cost of construction projects, such as:the total investment scale of 5 million yuan more than the project, also the use of social intermediary agencies to track audit. Because of the corruption and the irrationality of the audit by the intermediary agencies are in the process of legal compliance, it becomes more subtle, if not in-depth investigation, it is difficult to find the problem. Therefore, the construction of the project to be commissioned by the agency to implement the construction pioject tracking audit, should have their own regulatory team to participate in the construction of the two tracking, that is, the construction project commissioned tracking audit supervision.Through theoretical analysis and practical method, this paper studies the relevant issues of the supervision mode of the university construction project entrust tracking audit. The main research contents are as follows:1. Firstly, review the background and current situation of the research on the supervision mode of the construction projects of colleges and universities, and sum up the key points of the supervision and audit of the construction projects of colleges and universities.2. Secondly, this paper expounds the related theory of the construction project audit, points out the definition and characteristics of the internal audit and the audit of the construction project, and the definition and content of the audit service supervision.3. Thirdly, the author points out the definition of regulation and audit tracking, the principal tracking special and key links of audit supervision, and to determine the tracking audit supervision by law review, observation method, inspect dish method, inquiry method, complex algorithm and analysis of field test retest method and review method. The general procedure of supervision mode is put forward, and analysis the audit trail exists problems, including intermediaries tracking audit lack initiative, efficiency is not guaranteed, audit results is not rigorous, key point control is not in place, the independence and objectivity is impaired, and entrusted tracking audit key regulators of the strategies and methods were discussed.4. finally, the use of regulatory model combined with the actual case of the International Conference Center project of The University of Nottingham Ningbo 24-26# building, detailed application of the entrusted tracking audit supervision mode, the preparation stage, the implementation stage, the report stage demonstrated the applicability and operability of the regulatory model.