Research On The Follow-up Audit Of Investment Projects In Shenzhen

It is an important legal duty to carry out audit supervision of government investment construction projects.The main method of current audit and supervision audit organs at all levels of government investment projects still adopt the traditional sense of the project completion final audit,in addition,a few local audit organs(such as Shenzhen)will carry out the settlement audit of government investment construction project.Compared with the traditional audit mode,the government investment and construction project tracking audit can start from the initial stage of the audit,and the actual progress of the project,such as time,location and other stages of the audit,the organic advance prevention,Control,summing up afterwards.The significance of tracking audit is to use limited audit resources,in the project construction process to determine a number of key construction content(link)to track and audit,reflecting the "comprehensive audit,highlight the key" and "play the audit immune system function" Thinking,to seize the main steps and major problems in the process of government investment projects,follow the implementation of tracking a nd promote the performance of the project construction,but also improve the performance of the audit work accordingly.This article mainly through the following five parts of the government investment and construction project tracking audit research and d iscussion: First,the introduction,focusing on government investment and construction projects to track the emergence of audit,development of the historical background and research significance;Second,the government investment and construction project tracking audit The scope of the audit and the main aspects of the audit and so on;Third,the government investment and construction projects at all stages to track the audit content and methods,including from the government investment and construction project project management,survey and design,bidding And the audit management,construction management,completion of the settlement(final)and post-evaluation management stage of the audit and evaluation,the content of the part of the study,the work fo und in a large number of problems and cases,from the deep analysis of the main content of tracking audit and methods And explore the audit results and its use;Fourth,the government investment and construction projects to track audit innovation and challenges,the government investment and construction projects emerged BT,BOT and agent system and other new management model,for the audit work,is undoubtedly a Important challenges and innovations.Fifth,the Shenzhen Municipal Government investment and construction projects to track the audit of the summary and prospects.