Research On Tracking Audit Of Fixed Assets Investment

With the continuous development of economy,the demand of the state and society for audit work is also increasing.This is an opportunity for audit work,but also a difficult problem faced by audit work.With the increase of demand,in order to meet the needs of the state and society for audit function,audit work is constantly innovating,changing and advancing.The form and organizational method of audit work have changed fundamentally.Tracking audit has emerged as the times require.In the field of fixed assets investment,tracking audit has gained more and more attention.In order to improve the audit effect of the whole process of fixed assets investment,the relevant functional departments have carried out more explorations to track and organize the audit of fixed assets in an all-round way.The comprehensive audit of fixed assets investment has undergone profound innovation in the scope and stages of the project.The scope of audit standards for tracking audit is also expanding.The key stages and key areas involved in tracking audit are gradually expanding.Based on the audit model of tracking audit of fixed assets investment,this paper combines the characteristics of audit objectives and the requirements of internal control management system,and analysis the key content of audit supervision team evaluation in each stage,the evaluation index system of fixed assets investment in investment projects from decision-making to completion stage is constructed,which improving the shortcomings of the theory of tracking audit and solving the problem that the effect is lower than the public expectations.The evaluation system of tracking audit effect is constructed and perfected.Taking LN highway construction project as an example,this paper makes a detailed analysis and demonstration of the audit standards and methods of case projects in different stages of tracking audit,discusses the audit results and problems,and on this basis,scored the case with the evaluation standard system of tracking audit.After the establishment of the Central Audit Committee,the domestic audit system has undergone drastic changes,and the audit function has also undergone more profound changes.From the perspective of the reform plan,the Central Audit Committee shoulders the historical mission of building a new era audit supervision system.Fixed assets investment tracking audit faces the functional challenges of "comprehensive coverage" and "authoritative and efficient"."Centralization and unification" has taken the first step,while "comprehensive coverage" and "authoritative and efficient" still need to be fully developed.From the current practice experience,tracking audit excessively pursues the whole process tracking of a single project in the past practice,and the audit energy is more focused on details.The problems found are limited to the "point" of a "project" and can not fully achieve "comprehensive coverage".This mode consumes a lot of manpower,material resources and a lot of public audit resources.Tracking audit should step out of one project,be good at moving from a project "point" to an industry "face",from the "face" of different industries to the "three-dimensional" of the whole auditing supervision,and offer a whole set of "comprehensive coverage" auditing supervision system from the perspective of industry development,industry governance and even national governance.In order to improve efficiency,the mode of tracking audit,which relies on large investment,must meet the needs of the times.To break this pain point in the new era,tracking audit must reform and innovate,innovate audit technology,cater to the development trend of big data and artificial intelligence,form the mode of tracking audit of big data in the new era,and the mode of artificial intelligence audit based on AI,so as to truly form an efficient mode.The mode of tracking audit lays a new foundation for the realization of the "authoritative" auditing system.