Research On The Application Of Tracking Audit In Government Investment Projects

In recent years,with the increase of government investment projects in our country,various problems in the project construction have been criticized by more and more.Audit institutions' audit of government investment projects begins from the post audit to change to the follow-up audit gradually,However,at present,follow-up audit still lacks systematic and comprehensive theoretical system.In view of the current situation in the implementation of government investment projects,this paper establishes a multi stage dynamic game model with the participation of the four parties,such as the implementation unit,the supervision unit,the construction unit and the audit unit,analysis of the relationship between the audit unit and the parties of the government investment project,the conclusion is that the follow-up audit has great influence and the audit system should be built to improve the audit quality.Then,the system of follow-up audit is constructed by using the principle of coordination between three sub systems of government investment projects,such as time period,quality and cost.Through the analysis of the implementation of the specific case of follow-up audit of Shuanghe Lake Central Park,determine the target requirements,object scope,auditors,working relations and audit results in the actual operation of the follow-up audit,and apply theoretical results to practice and guiding practice.