On Tracking Audit Quality Of Construction Projects Of Universities

Tracking audit of construction projects refers to the audit department’s audit of the whole process of construction projects from project approval to completion settlement,and the audit supervision and control of the whole process of construction projects can be realized by identifying and evaluating problems in the construction process and putting forward targeted Suggestions.Compared to traditional settlement audit,tracking audit is not simple post-audit but the combination of pre-audit,current audit and post-audit.Thus,it not only solve the problem that post audit is a kind of afterthought,but also can effectively control the engineering cost of construction projects,and to strengthen the supervision and administration of the use of funds,guard against corruption,and give full play to "immune system" function.Looking back at the development and reform of the theory and practice of track audit in recent years,track audit has been frequently applied in the internal audit of colleges and universities.With the gradual deepening of higher education system reform in China,the scale of infrastructure construction and maintenance of institutions of universities is constantly expanding,the importance of tracking audit is increasingly prominent.However,with the continuous development of audit practice,the quality problems of the tracking audit of construction projects of universities emerge one after another.How to effectively guarantee and improve the quality of tracking audit has become one of the key issues that should not be ignored in the field of internal audit of universities.In the face of the rapid development of tracking audit practice in colleges and universities,although Chinese and foreign scholars have studied the content and advantages of tracking audit,there are relatively few studies on the subject of universities and colleges in general,and their attention to the quality of tracking audit is relatively weak.Therefore,based on university infrastructure projects,this paper studies the subject of tracking audit quality.This paper takes case analysis as the research method,selects XX construction project of Z University as the case study object,conducts a specific study on the audit quality problems existing in its tracking audit process and puts forward corresponding suggestions.First of all,this paper summarizes the basic theories of university tracking audit,analyzes the factors that affect the quality of university construction projects tracking audit.Secondly,this paper studies the specific implementation of tracking audit of XX construction project of Z University,so as to analyze the quality problem of tracking audit existing in this case and analyze the causes of each problem in detail.Finally,based on the previous ideas,this paper puts forward the corresponding optimization recommendations for the quality management of tracking audit in Z University.Based on the case study,this paper finds that the following problems exist in the tracking audit of XX construction project of Z university: first,the audit intervention point is unreasonable;second,the participation of internal auditors is insufficient;third,the coordination between auditing department and other units is insufficient;fourth,the evaluation standard of audit quality is unreasonable;fifth,the subsequent rectification according to audit suggestions is not in place.According to the problems of tracking audit quality,this paper puts forward the following optimization suggestions: the first is to advance the intervention point of tracking audit;the second is to create efficient and professional audit team;the third is to strengthen communication and coordination among all parties;the fourth is to improve the mechanism of audit quality appraisal;the fifth is to strengthen the rectification effort of tracking audit.This paper hopes to enrich the tracking audit literature and provide suggestions for the quality management of tracking audit in colleges and universities.