Follow-up Auditing Analysis On The Government Investment Costruction Projects

In recent years,as the country's efforts to increase government investment projects,investment in education infrastructure also has a substantial increase,coupled with government investment projects with long investment cycle,the high amount of investment,the construction of large scale,involving many departments,etc..If there is any part of the mistake,it may lead to the construction project problems of quality or effectiveness and bring the loss for the government.Therefore,as a government audit department,how to control the economy of government investment projects to ensure project compliance,quality and management has been the important issue in front of our auditors.However,the conventional method of post audit in government investment projects is difficult to achieve this goal,not only can not solve the problems in the construction of the project,but due to the problems are found after completing the construction works,the construction works are completed after the discovery of the problem,the project may have suffered serious economic losses,leading to the project unable to carried out smoothly.After years of exploration and practice,follow-up audit of government investment projects to be applied gradually.Government investment and construction project tracking audit refers to the construction project from the project,bidding,construction and completion of the settlement to the whole process involved in the audit,which requires auditors starting the audit of the construction work from the outset,playing supervisory and evaluation functions to ensure the economics,effectiveness and efficiency of the project.However,in practice it is difficult to track audit everything and inevitably there are some problems.Therefore,through studying and analyzing the case of WX new middle school campus construction project tracking audit,this article further accumulates follow-up audit practical experience to provide a new way of thinking for improving the practice of tracking audit work.At first this paper describes the background and significance,summarizes research status of the theory and application of construction project tracking audit in domestic and foreign and overviews the research ideas,methods and framework;then describes the definition of the concept of this study and related theoretical basis;then takes WX new middle school campus for example to introduce the situation of the follow-up audit of government investment and construction projects,including project overview and basic information,the scope of tracking audit and the general idea and framework,and the tracking audit scope and focus in the each stage of previous decisions,bidding,construction and completion.Specific to the work content of tracking audit,it mainly includes approving projects,tender documents,the procedures of contract bidding and the relevant provisions,the project advances and progress payments to pay,the project site visa,materials and equipment purchase and pricing,concealed project site inspection and related records,project costs claimed,management supervision,completion and acceptance of the audit and so on.Finally,through WX high school new campus construction project tracking audit concluded,the project tracking audit is conducive to reduce construction costs,standardize the relative procedures and improve project management.There are the following four measures to solve the existing problems:first,improve the tracking audit standards and strengthen the quality management;secondly,reasonable allocate the audit resources and improve the quality of audit staff;thirdly,accurately grasp the tracking audit positioning and maintain the independence of audit;fourthly,create a good environment to the tracking audit and strengthen the tracking audit rectification efforts.The tracking audit on government investment projects as a new model of government audit,is dynamic audit,which implements a shift from the traditional post audit to the entire process audit.Most studies about the construction project tracking audit are concentrated on its contents,aspects functions,objectives,characteristics,etc.and has not yet formed a mature theoretical system.Based on the detailed description and analysis on the case of WX middle school new campus construction project tracking audit,this paper straightens up government investment construction project tracking audit ideas and the focus and scope in each stage of the audit,in addition proposed recommendations and implementation of measures for the problems in the process of government investment and construction project tracking audit to provide some reference for future follow-up audit work.