Research On Tracking Auditing Of University Construction Projects From The Perspective Of Internal Auditing

With the deepening of the reform of the system of higher education in our country,some large-scale construction projects such as new construction,expansion and reconstruction of campuses appear in our universities.These university construction projects have become one of the important contents in the management of colleges and universities.The construction of a campus is the behavior of various colleges and universities to expand the scale of running a school and effectively allocate various resources.Therefore,it is very necessary to strengthen the internal audit work for college construction projects.The introduction of tracking audit in the internal audit process of campus construction projects and their supervision is the need to ensure the orderly development of campus construction projects.From the actual situation of the use of the tracking audit model in the construction of campuses of universities in our country,it is still at the initial stage.There are still many problems and deficiencies in the use of tracking audit.Such as,the communication and coordination between the internal audit institution and other internal departments of the university is not enough,and the definition of the functions and powers of various functional departments is not clear.Due to the imperfect audit system and the lack of effective guidance documents,auditors lack scientific and reasonable judgment standards in audit work.The independence of audit institutions cannot be guaranteed,and the overall quality of auditors varies.This article includes six chapters.The first chapter is an introduction,which expounds the research background,significance of the topic,research ideas,research methods and the framework of the essay.The second chapter is the relevant concepts and theoretical basis for tracking audit of construction projects.The third chapter is the theoretical system for tracking audit of college construction projects.Taking the theory of Chapter 2 as a support point,it further analyzes the basis,principles,methods,and contents of the tracking audit of college construction projects.The fourth chapter mainly analyzes the status quo,problems and causes of tracking audit of college construction projects,and puts forward suggestions.The fifth chapter is an analysis of the audit cases of YK university's construction projects.It mainly elaborates and analyzes the various stages of construction project bidding,construction and completion settlement from the perspective of internal audit;and verifies the scientificity and practicality of tracking audit in university construction projects.The sixth chapter summarizes the research content and research conclusions,and points out the main direction of the audit research of college construction projects in the future.Through tracking audit of the YK University campus project from the perspective of internal audit,we found the problems and shortcomings in the project construction in time,and then put forward the targeted improvement measures to reduce the risk of the campus construction projects.In our tracking audit project,we found that we need to further strengthen the audit of the pre-construction and design stages of construction projects.At the same time,it is necessary to expand the content of tracking audit,continuously promote the use of tracking audit mode,and constantly improve the theory of tracking audit of campus construction in colleges and universities.This paper analyzes the tracking audit of campus construction projects in colleges and universities,which is of certain reference for the tracking audit of campus construction projects in our country.This model has a very good promotion significance.It has the effect of improving the efficiency of the construction of university campus projects and promoting the social and economic benefits of the campus construction projects in our country.