Research On The Follow-up Audit Of Construction Project Of New Campus Of L College

With the rapid development of higher education in our country,the scale of the basic construction of colleges and universities is expanding constantly.Therefore,universities have to build new campus or large-scale expansion in the original site,frequently spend tens of millions,hundreds of millions,or even more than ten million of the huge construction funds.How to ensure that the construction funds can be safe,efficient and reasonable use,has become the focus of attention of the management of major universities.In this context,tracking audit as a new audit method,more and more recognized and accepted by many colleges and universities.At present,many colleges and universities of the capital construction project audit has taken the way of tracking audit work.Construction project tracking audit,internal audit can give full play to the function of immune system in different phases of the project to identify and correct problems,and optimize the design plan,reasonably determine the engineering cost,to curb corruption from the source.In this paper,a case study is used to study the follow-up audit of the first phase of the new campus of L college.The study found that L exist audit departments rely too much on the social audit institutions,the cooperation between departments is not harmonious,difficult to grasp and control the audit social audit institution to school management,implementation audit rectification is not in place and other problems in the process of tracking audit.Then a detailed analysis of the causes of these problems,and puts forward to enhance the school audit department audit strength,improve the school internal management system,establish an effective communication system,improve the school leadership attention,the establishment of the evaluation system and social audit institution make reasonable audit fee charging method improvement measures.