Internal Tracking Audit Research On Enterprise's Construction Project

With the continuous development of China's economy,China's investment system tends to diversify investment entities and methods,and the scale of construction projects has grown by leaps and bounds.However,under the background of such a large scale of construction projects,there are many problems that do not match the scale of investment.For example,the investment management body has weak management ability for construction projects.There are some companies with problems of high input and low output,illegal construction,over-investment,project extension,management confusion,commercial bribery,etc.Aiming at various problems,more and more enterprises recognize the importance of auditing in the process of construction project management,and intend to use internal audit as an effective monitoring means to promote the smooth,compliant and orderly construction of construction projects.and finally reach the norm.Finally,the purpose of standard management and risk prevention is achieved.Internal audit plays a vital role in ensuring the quality and efficiency of construction projects.However,the current post-audit audit mode of construction projects has been unable to meet the needs of internal audit of construction projects due to its serious lag,passiveness,and inefficiency.This situation prompted internal auditors to seek a new way of auditing,that is,tracking audits to compensate for the inadequacies of the original audit model.Since many internal auditing forces are not sufficient to carry out follow-up audit work,in order to improve auditing efficiency and the scientific nature of audit results,improve audit quality,and promote the improvement of the quality of enterprise investment and construction projects and the economic development of enterprises,most enterprises choose to conduct of their construction projects by entrusting audit institutions.Despite the auditing power of the auditing agencies,there are still some problems in the implementation of the construction project tracking audit.The problems include the unclear division of authority,inadequate auditing of investment estimates,inadequate design audits,inadequate auditing of engineering quality,and inadequate supervision of auditing agencies.In response to the above problems,this paper proposes five recommendations to provide reference for other companies to carry out internal audit of construction projects.First of all,supervise and improve the internal control system,carry out various tasks in accordance with the division of functions of various departments,and strengthen the awareness of theindependence of internal auditors.Secondly,we should carry out risk-oriented follow-up audit,and strengthen auditors' awareness of risk management and control.Third,the tracking audit intervention time will be moved forward,and professional opinions will be widely adopted in the design audit part.Fourth,the auditors should strengthen the auditing of the project quality of the construction units,supervision units,design units and other relevant participating units.Finally,strengthen the supervision of audit institutions by improving the audit quality evaluation system.