In traffic construction project's internal audit,tracking audit is becoming more and more recognized and valued.The same time,we hardly see the combination of internal audit and performance audit in practice.Up to now,we hardly see the combination of internal audit and performance audit in practice.Because of the high frequent use of the internal audit of the key construction projects,the author believes that there is a problem of redundant audit on the special audit of construction projects,which is a waste of audit resources.Any construction project should be audited by the combination of the tracking audit,which are the indicators to evaluate the tracking audit.This can improve the quality of the construction project tracking audit,and fulfil the full potential of the auditing,under the limited expenditure. |