Control Scheme Research On The Follow-up Audit Of Affordable Housing Construction Project In Yiyang City

Abstract:In recent years, state vigorously carry out construction of affordable housing and has achieved remarkable results, but construction of affordable housing appear non-compliance procedures, quality standards and other issues which have become increasingly prominent, there need for a new model to control the affordable housing construction costs, to solve the problems in the process of building affordable housing and improve the effectiveness and legitimacy of project construction. Therefore, follow-up audit of affordable housing construction project is made. Yiyang City conducted active exploration and attempts on the follow-up audit of affordable housing construction project and has obtained good results.This paper based on follow-up auditing theory, construction project management theory, performance auditing theory and other theories, and take affordable housing construction project of Yiyang City for the study, analyzed in detail for the problems existed in the follow-up audit of affordable housing construction project of Yiyang City, such as the pre-trial investigation is not fully, the project site supervision is not in place, functional relationship with the construction mishandling, fixed using inaccurate. Normative and empirical research through a combination of methods, put forward the corresponding response options:According to the principle of follow-up audit, establishing audit objectives, scope and content of the audit, optimize business processes related work, reasonable arrangements for personnel division, clear work discipline to constrain, strengthen key aspects of control in the follow-up audit, rational use of audit resources, and control audit risk.Through control scheme research on the follow-up audit of affordable housing construction project in Yiyang City, we draw the following conclusions:first, through the practice on the follow-up audit of affordable housing construction project in Yiyang City, we promote the improvement of theoretical system of follow-up audit. Some results of this study can also be used for similar government investment projects. Secondly, take the way of follow-up audit to carry out the audit of affordable housing construction project in Yiyang City is determined by the trend of social development, it is more conducive to the management of the project than traditional ex-post audit model, and can solve the problem of the construction from the source. Third, we must have a good control scheme to implement the follow-up audit of affordable housing construction project in Yiyang City. Fourth, safeguard measures are necessary conditions for the implementation of the follow-up audit of affordable housing construction project in Yiyang City. Figure21, Table11, Reference58...