Research On HD Experimental School Construction Project Tracking Audit

With the accelerating of the urbanization,the government is investing more and more money in projects year by year.At the same time,the government is paying more and more attention to the efficiency of using money and puts forward that the track audit of the projects should by management better.As the norms of track audit have not been regulated well enough,so the audit report based on the track audit could not show the real conditions of the projects.This paper aims to know how the government commissions intermediaries to do track audit by studying cases.In this way,the general process,contents and emphases of the track audit could be shown more clearly.Also,the problems and effects of the track audit of the cases are analyzed.Taking the track audit of HD Experimental School as an example,this paper introduces the procedures,problems and reasons for the problems through analysis and interviews with the staff who take part in the track audit,combining with the documents.This paper analyzes the four hidden problems existing in the case tracking audit,such as the obvious after-the-fact attribute of the tracking audit,the surface of the audit rectification recommendations,the deficiency of the objectivity and independence of the entrusted audit,and the insufficient allocation of the tracking audit resources,and the causes of these problems it concludes that there are four major reasons for the delay of the engagement point of the tracking audit business,the imperfection of the evaluation mechanism and the entrusted audit mechanism,and the imperfection of the training system for the selection of the tracking audit personnel.Based on the introduction,the relevant opinions of various audit institutions are collected from various parties,the methods to integrate resources,to improve the ability of the staff,to value the performances of them and so on.The effects of the track audit will be better if the audit institutions enforce the management of the intermediaries and provide advice to make the management norms more reasonable.There is a good solution to the problems of the lacking of the abilities of the staff in audit institutions while the lack of the abilities is a common phenomenon in audit institutions.The specific implementation process of the follow-up audit of HD experimental school construction project is standardized,while the audit is carried out,the actual settlement of the project does not appear such common engineering problems as over budget,which has achieved the audit effect of controlling project quality,preventing risks and saving funds.For the exploration of the audit mode of local government invested construction projects,the case audit verifies the advantages of tracking audit of local government invested large and medium-sized projects,and makes the audit supervision function and audit effectiveness play a more full role.However,there are many hidden problems in the implementation of case tracking audit.There is no special operation standard for follow-up audit in terms of quality control of follow-up audit,nor is it fully implemented in accordance with the requirements of audit standards,which leads to various problems.