Research On Tracking Audit Of Government Investment Projects

As the process of urbanization in China is accelerating,the government's investment in infrastructure is increasing.All kinds of problems in the process of construction inevitably arise.This article mainly stands on the standpoint of the construction party facing the many problems found by the discovery of the tracking audit,and begins to study the work of the project tracking audit.It is of great significance to prevent the emergence of the problem and ensure that the project can accomplish the goal smoothly.This paper reviews the development process of tracking audit,and classifies the views and suggestions of tracking audit work by foreign and domestic scholars,and introduces the development and improvement of relevant rules and regulations in China.The second chapter starts with the introduction of the concept and characteristics of government investment projects.The two audit methods are summarized from the classification of government investment engineering audit,and the shortcomings of traditional audit methods and the advantages of Engineering tracking audit are summarized,and the necessity of tracking audit is compared.It further introduces the target function of tracking audit,how to choose the implementation mode of tracking audit according to the actual situation,and the achievement after carrying out project tracking audit.This paper divides the whole process of Engineering tracking audit into preparatory stage,implementation stage and completion stage,and summarizes the common problems in tracking audit,and draws some inspirations.Finally,through the analysis of the case of W county project tracking audit,this paper introduces the application of the tracking audit in the actual case.Aiming at the common problems raised in the engineering tracking audit,the corresponding suggestions are put forward,so that the builder and the design,construction and supervisor in the future construction process should take precautions against them so as to better achieve the goal of the construction of the project.