The Internal Audit Research On The Bidding Price Of Construction Projects In Guangxi Universities Under The Current List Pricing Model

The establishment of tender control price is a professional and workload work.The quality of the tender control price will have a huge impact on the entire construction process,especially the settlement work.Through investigation and research,it is found that the overwhelming majority of Guangxi's engineering auditing forces are weak.In addition,in recent years,colleges and universities have vigorously expanded their enrollments.It is imperative to rely on the strength of social cost consulting agencies to compile or review the bid control price for construction projects.However,the quality of the bid control price prepared or audited by the consulting unit is uneven,and how the internal audit department of the university is able to make the internal audit threshold of the bidding control price particularly important under heavy challenges.This article uses literature research methods,investigation methods,comparative analysis methods,case studies and other research methods.The list items often appearing in the bidding control price after the compilation or examination of the cost consulting unit are incomplete,the description of the item characteristics is inaccurate,and the amount of work is calculated.Inaccuracies,inaccurate quotas,inaccurate material prices,and incorrectly charged fees are used for research and analysis.Qualitative and quantitative analysis methods are used to identify inaccurate project quantities and unreasonable material prices.Two key factors of price quality.Focusing on the key issues affecting the inaccurate calculation of project quantities and unreasonable material prices in the establishment of bidding control prices,the causes of the inaccurate calculation of project quantities and unreasonable material prices are analyzed in depth.Reasons and material properties,objective factors.In view of the above three reasons that lead to inaccurate calculation of engineering quantities and unreasonable material prices,the internal audit control that the three-party cost management consulting agency,infrastructure management department,and internal auditing department should carry out during the audit control price audit process was studied.The linear relationship between the tender control price issued by the cost advisory agencies of 58 construction projects in 35 universities and colleges in Guangxi and the tender control price after the audit by the internal audit department was randomly selected as the verification model for the effectiveness of internal audit control.Finally,through comparative analysis of the model,after the internal control of the key influencing factors,the coefficient of determination in the linear regression model is closer to 1,the data curve of the bid control price audited by the internal audit department and the bid control price issued by the cost service agency.More consistent,it shows that the internal control of bidding control price is effective and necessary.