Research On Internal Performance Audit Of Construction Project Based On Earned Value Method

The construction project has the characteristics of large investment,long construction period,and difficulty in finding risks.It is necessary to monitor the construction process,detect deviations early and correct them.Applying the earned value method to the internal performance audit of the project can make an objective evaluation of the construction situation,discover the existing problems,and carry out effective supervision.As a project management tool,the earned value method can comprehensively analyze the cost and progress of the project during the construction process.The use of this method can gradually standardize and program the internal performance audit of the project,and further play the role of internal audit against risks.This article applies the earned value method to the internal performance audit of the project,and designs the audit process and plan around the earned value thinking.After clarifying the basic principles of the earned value method and the relationship between internal audit,performance audit and internal performance audit,the internal performance audit process is divided into three stages of design,implementation and completion,including the project work breakdown structure and the determination of key Paths,obtaining the three elements of earned value,calculating deviations and performance indicators,and proposing deviation resolution measures.Take the internal performance audit of the S construction project as a specific example to verify its feasibility,and on the premise of distinguishing the overall earned value and the earned value of key activities,conduct a comprehensive analysis of the cost and progress of the S project construction situation,and look for deviations.The reason for the subsequent construction recommendations and complete the internal performance audit report.When the audit process and scheme design are reasonable,it is feasible to apply the earned value method to the internal performance audit of construction projects.It can not only monitor the construction,but also enrich the audit methods and experience and innovate the audit process.However,the formulation of the project budget will affect the accuracy of the evaluation.In practical applications,information processing should be strengthened to make the analysis more convenient and reliable.