Research On The Whole Process Tracking Audit For Cost Of Construction Project

Since 2008,tracking audit had been full implemented in the WenChuan post-disaster restruction project,it attracts more and more attention.At present,important construction projects that have applied tracking audit includ,west-east gas transmission project,Beijing-Shanghai high-speed railway construction project,Xiluodu and Xiangjiaba hydropower stations.With experience of auditing practice accumulated,audit methods have been continuously improved,the corresponding theoretical research and standard system gradually established.Tracking audit has been gradually applied in a wider range of areas,that including not only government investment projects audit,but also state-owned enterprise self financing project audit and corporate projects internal audit.The effects achieved by using tracking audit approach have been widely recognized.However,tracking audit as a newborn audit approach,it have not developed a completely theoretical system,legal basis system,guide standard system.It is worth exploring how to reasonably and effectively apply tracking audit approach in to the entire process of construction project cost control.This paper is based on the study of domestic and foreign literatures on the tracking audit.Systematic analyzes the whole process tracking audit of construction projects and project cost auditing on concept,features,content and methods.Through comparative analysis different aspects of traditional post-audit and audit tracking on intervention time,methods,objectives,content,status,roles and so on.It proves that tracking audit mode is superior to traditional mode,which is helpful to control and prevent the occurrence of corruption in the construction field.Exploring on the relationships between cost audit and other special audit,between project cost audit and project cost management.In view of construction project tracking audit situation,analyze the problems currently exist in tracking audit.Proposing that we can compensate the lacking of audit forces by commission public auditing agency to.And further studied the way to commit tracking auditing commission,like how to select appropriate audit agency,how to signing a tracking audit contract.Based on the idea that audit should focus on key risk points of the audit object,reference to the whole process of construction cost management on project management methods and management objects.To establish the framework of tracking audit method in the decision stage,design stage,bidding stage,construction stage and completion stage.It includes the points,contents,methods and procedures of audit in each stage,that offers a reference for systematic and standardize the whole process tracking audit for cost of construction project.Then,through case analysis,this paper expounds the implementation process of tracking audit application on actual engineering.Analyzes the implementation effect of audit,and puts forward some suggestions for improvement.It follows that the tracing audit model applied to the construction project cost control in the whole process of the work,is feasible and can effectively control the investment to achieve project cost management objectives.