Research On Implementation Effect And Influencing Factors Of Tracking Audit Of Government Investment Project

Tracking audit put forward the audit intervention, it can timely find the problemsand urge the rectification, it is no doubt that tracking audit has produced positiveeffect. But there are some difficulties in the practice of government investment projecttracking audit. Firstly, I review the system evolution of government investmentproject tracking audit, then, make a conclusion about the phenomenon of currentgovernment investment project tracking audit: audit strength disorder, pursue auditresults "GDP" blindly, hard to constraint the collusion behavior, auditors "crossing",etc.This paper focus on the audit subject, audit patterns, and the audit content toanalyze the factors and mechanism impacting the effect of tracking audit, the depthinterview and audit case study are two carriers. In the division of audit elements, thispaper mainly divide into two parts, local audit bureau audit project managementmatters and entrusted agency are responsible for project investment funds.Based on the conclusion of results and trouble of government investment projecttracking audit, this article analyze the influence factors of audit tracking effect. In thegovernment audit institutions, the performance evaluation mechanism, the track auditaccountability mechanism as well as the role are three basic angles to influence theconducting effect. In the form of entrusted agency audit, the article mainly discuss theinfluence factors of tracking audit through charging mode and mechanism ofcollusion. Based on the analysis of the influencing factors, the article puts forward thecountermeasures to solve the problem.