Research On The Whole Process Follow-up Audit Of Mineral Resources Assets Development Project

The Ninth National Congress put forward the basic national policy of persisting in resource conservation and environmental protection,and implementing the strictest system of ecological environmental protection.The “13th Five-Year Plan for Ecological and Environmental Protection” issued by the State Council formulated the goal of improving the overall quality of the ecological environment within a few years,arranging resources and environmental protection,including standardizing the management of mineral resources,supervising and controlling the exploitation of resources,formulating a strict mining access system,and planning Coordinate mine development.However,most of China's mineral resources have been developed with extensive waste,unreasonable mine structure,severe environmental damage,low per capita consumption,and lack of pillar minerals.It is difficult to reverse in a short time,and the contradiction between supply and demand of resources is becoming increasingly prominent.How to improve the utilization efficiency of mineral resources and asset development projects,so that the economic development of resources and environmental benefits can be coordinated? How to build a framework for tracking and auditing the entire process of mineral resources asset development projects? How to ensure the audit quality of mineral resources assets development project? Become the main issue discussed in this article.Based on the analysis of mineral resource assets and the tracking of audit documents throughout the entire process,this paper designs a tracking audit framework for the entire process of mineral resource asset development projects,discusses the entire process of follow-up audit implementation of development projects,and uses project design,bidding,construction,and completion settlement.As a research entry point,the phase elaborates the audit priorities and main contents of the above four phases.The paper also uses the S mine development project case to apply the framework of the whole process of follow-up audit implementation.The research content includes the following six aspects: The first part introduces the general situation of the research of this article;the second part analyzes the relevant theory and system background,and it is the theoretical premise of the framework design;Part III The whole process of mineral resource asset development project follow-up audit Framework design,based on the definition of related concepts,divides the process of follow-up audit of the whole process of development projects,and specifically analyzes the setting and function positioning of audit institutions,and gives specific auditing methods;Part IV: Four divisions according to the previous section At the stage,the follow-up audit implementation procedures for the mineral resource asset development project are presented.The fifth part is the case analysis of the S mine development project audit.The first is the introduction of the S mine development project profile,and then the entire process of the mineral resource asset development project tracking audit framework and The implementation procedure was applied to the S mine development project,and finally the application evaluation was carried out.The sixth part put forward the research conclusions and suggestions.Through the above research,this article finally concluded that the whole process of follow-up auditing model is a powerful weapon to supervise the development of mineral resource assets.It can effectively reduce the development cost and increase the utilization of mineral resources assets.It should be vigorously promoted.At the same time,the related countermeasures and suggestions are summarized.The auditing policy system should be completed in the entire process of mineral resources asset development projects,and a unified auditing standard for the entire process of mineral resource asset development projects should be established to improve the overall quality of auditors and improve the quality of follow-up auditing throughout the process.The audit framework and implementation procedures designed in this paper fail to combine the contents of CPA audits.In practice,the entire process of mineral resource asset development projects has a heavy task of tracking audits and takes a long time.It cannot rely on internal auditing forces alone.Therefore,the follow-up audit research direction of the mineral resources asset development project in the future should focus on combining external auditing forces.