On The Application Of The A "Three In One" Whole-Process Tracking Audit For Construction Projec

To adapt to the reform of provincial tobacco industry management system,China Tobacco JX Branch is established,which is mainly responsible for the management and development of cigarette products.The internal auditing for construction project of China Tobacco JX Branch is expected to meet the auditing standards of both the company itself and the industry.In order to guarantee the standard operation for construction project and to strictly control the project investment,JX tobacco company has improved system and process of the project auditing supervision and management,and specified management requirements of the project construction headquarters and industry auditing.In the process of establishing supervision and auditing management system of the construction project,based on the characteristics of cooperating auditing mode which mainly relies on internal auditing and also has the help of the industry appointed auditing,it forms a fairly mature "Three in One" management mode to effectively strengthen the supervision and management of the tracking auditing.It constitutes the "Three in One" management audit organization which is implemented by the JX tobacco company audit department,industry auditing committee and on-site audit group.The main idea of this paper is to introduce the background and the process,to evaluate the effects and to sum up experience.Firstly,it introduces the theory overview and background of the "Three in One" whole-process tracking auditing for construction project,and analyses the need for the establishment of the system and specifies the objectives of the system.Secondly,it explains in detail the implementation,environment of the system implementation,and specifies the implementation requirements and process of the system and establishes communication mechanism.Then this paper evaluates the effects of implementation,respectively from the effect in the management of construction projects,in project cost control and in the work of audit and supervision.Finally,the paper sums up experience in the "Three in One" whole-process tracking auditing for construction project and concludes three important experience in the system which has provided effective organizational guarantee,system security and management effect for auditing.The study finds that the "Three in One" whole-process tracking auditing for construction project in JX tobacco company has achieved good results.Before taking"Three in One" whole-process tracking auditing,JX tobacco company counted project management and supervision on general supervision which focused on project quality and schedule management and lacked the construction project cost,accounting,control of funds,procurement of materials and other process,resulting in project implementation process and project completion settlement processing undeserved,leaving unsolved problem and regrets in management.In the exploration and practice of whole-process tracking auditing,according to the work nature,duties,the industry characteristics of participating units,combined with audit requirements of tobacco industry and the goals of project audit,it formulates and issues “auditing management requirements" to strengthen the supervision and management of auditing.Specifying participating parties as the subject of supervision and management and proposing auditing management requirements for the parties participating in the construction project,it takes "auditing management requirements" as fixed terms of the bidding documents and contract,forming an effective basis for whole-process tracking auditing for participating parties outside the tobacco industry.