Application Research Of Tracking Audit In Highway Engineering

As a new auditing method,tracking audit has been widely applied to various engineering projects and shows certain advantages in comparison with traditional settlement auditing projects.This paper hopes to analyze the traditional settlement audit and follow-up audit by analyzing the Chongqing Traffic Action Plan project,and to study the application of tracking audit in the construction process management.Firstly,starting from the basic theoretical concept of tracking audit,the basic concepts,organization methods and auditing procedures of the whole process tracking audit are introduced.Then the main contents of the tracking audit are introduced,which are from the early stage of the project,the survey and design stage,and the construction drawing budget.The stage,bidding and contract stage,project construction stage,final settlement stage and investment performance stage were analyzed,and the theoretical basis of the audit was also analyzed.Secondly,starting from the control analysis of the key nodes of the tracking audit,comparing the advantages and disadvantages between the tracking audit and the traditional settlement audit,through comparison,it better reflects the tracking audit as a new audit mode,what are the shortcomings and how to Improve related deficiencies.It also analyzes the risks of tracking audits,clarifies the objectives and tasks of risk management of construction projects,and the classification of audit risks and the main measures of risk management.Thirdly,through specific tracking audit cases,the specific audit implementation situation is compared and analyzed,the arrangement of the tracking audit project is introduced,and several cases of specific implementation are analyzed,including the projects related to earthwork projects.Blasting project,project related to bridge engineering and project related to general contracting of construction.It also made assumptions on the above projects.If the project is audited by traditional settlement audit,the audit results will be compared with the traditional audit,and the sub-process management needs to focus on the follow-up audit.process.An audit application evaluation was conducted for the entire traffic action plan project.Finally,through the above cases,the relevant research conclusions are compared and analyzed,pointing out the shortcomings of traditional engineering auditing and the advantages of tracking auditing.At the same time,it also emphasizes the limitations of tracking auditing,and puts forward suggestions for improving tracking audit in the article.