Research On The Application Of Tracking Audit In The Whole Process Of Construction Project

In recent years,with the increasing scale of investment in construction projects,government,enterprises and individuals are requiring engineering construction better and better increasingly.At the same time,some investors have the low level of project management capabilities.Corruption and fraud often occur in project management activities.Resource efficiency is not high.Economic expectations and social benefits deviate from the intended target.Therefore,investors expect to use the audit to monitor the project management.But the project completion settlement audit has a shortcoming of timeliness.It can only improve the project management and the efficiency of the use of funds partially.We can use the whole process of tracking audit in the construction project.It makes up for the shortcomings of the project completion settlement audit.The whole process of tracking audit can improve the investor's ability of the engineering management.This paper takes Shanghai Yangpu 334 project as an example.Firstly,it introduces the development of China's construction industry.Then,it explains the theory of the whole process of tracking audit,the theory of entrusted economic responsibility,the theory of cost control and the theory of audit risk.After that,the paper uses the methods of system research,literature analysis and case analysis to expound the contents and the effectiveness of the whole process of tracking audit of the main stage of Shanghai Yangpu 334 project by the three aspects of management,technology and economy.This paper focuses on the problems of the whole process of tracking audit of Shanghai Yangpu 334 project,such as the low quality of tracking audit,the poor execution of audit results,the narrow range of the material audit,the problem of the project payment audit,the low level of audit technology,lack of communication in audit activities,the number of auditors is not enough,the auditors' abilities is not high.Finally,this paper puts forward the corresponding optimization measures to solve those problems.This paper draws the following conclusions through the research:Firstly,the whole process of tracking audit can be divided into management audit,technical audit and economic audit in engineering construction project.It provides some ideas for auditors and improves the quality and efficiency of the audit.Secondly,the whole process of tracking audit can protect the project management,promote the progress of construction activities and improve the investment efficiency.It validates the necessity,urgency and feasibility of implementing the whole process of tracking audit through the case study of Yangpu 334 project.Thirdly,thewhole process of tracking audit balances of the interests of different groups.The whole process of tracking audit identifies the problems and risks in project activities and audit activities.finally,the whole process of tracking audit promotes that the engineering projects run healthily.