Study On Internal Tracking Audit Of Bussiness Construction Project

With the implementation of China’s rapid development of market economy, as well as urbanization strategy, business investment and construction projects, more and more internal audit projects have become increasingly important, especially to track the entire process of internal audit for the timely detection and solve project management problems, reduce investment risk and improve business efficiency projects to achieve economic and social enterprise has a very important significance.The entire process of tracking project internal audit is an internal audit department audits the use of modern methods of investment decision on the project, design, bidding, contracting, pre-construction preparation, construction, completion and other technical and economic activities in the whole process and the formation of fixed assets the revenues and expenditures of the authenticity, legitimacy and effectiveness of audit monitoring and evaluation to help companies efficiently and effectively complete projects.Literature research paper, theoretical analysis and case study method of combining the whole process for internal project tracking audit conducted systematic research, First, based on the theory of internal audit projects, analyzes the whole process of project audit tracking features, functions, modes, methods, procedures, etc.; discusses in detail the whole process of tracking project internal audit management, technical, economic three levels and the main contents of the audit, the whole process of the project to build the internal audit tracking system. Followed by, respectively, the project life cycle of five major stages:investment decisions, design, bidding, construction and completion stages, from the management audit, technical audit, economic audit of the three levels studied. Finally, China Railway Construction Group office building project case studies, through the whole process of tracking the implementation of internal audit, this works on economics and management have achieved great results. And then verify the feasibility of the project implementation in the whole process of internal audit tracking, practicality and effectiveness.The whole process of tracking audit ultimate goal is control of the project cost, and therefore the entire audit process to seize the key, targeted. Focused review in greater impact on the cost of the investment decision stage, design, bidding and so on. Meanwhile during the audit, internal audit staff to properly handle the relationship between the various parties involved, only the individual participants to actively cooperate with the internal audit staff, in order to timely and accurate access to the latest information and data projects. In order to ensure that the final audit goals. In the project, the owners of the funds tend to focus on controlling construction sectors, and inadequate attention to the design aspects. In the design aspects and limits designed to optimize the design engineering often give substantial savings. Therefore the design aspects, to implement quota design, optimization design. The only way to control construction costs, maximize efficiency.