A Case Study On The Whole Process Tracking Audit Of G Expressway Construction Project

With the rapid development of social economy,China’s infrastructure industry is changing with each passing day.As an important part of the national economy,the transportation industry plays an important role in stimulating economic growth,providing jobs and increasing the income of urban and rural residents.Expressways have the advantages of saving travel time,transportation costs,traffic accidents,land resources,etc.,and can cover areas where the railway can not go deep,with strong flexibility.China began to develop the expressway industry in the 1980 s.After decades of development,great progress has been made in the expressway industry,and the difficult Expressway technical operations including bridges and tunnels have also taken the lead in the world.By the end of 2021,China’s expressway mileage had reached 167000 kilometers,first in the world.The expressway industry has the characteristics of long construction time,large investment and long recovery period,so there are many problems in the construction process,especially in the audit work.With the increase of project investment,the previous post audit methods are gradually outdated,and the calculation and audit quantity of post audit are not easy to confirm,resulting in historical problems.The traditional post audit is no longer applicable to most engineering construction projects.Compared with the traditional post audit,the whole process follow-up audit has the advantages of timeliness and prevention.It can intervene as soon as possible,deal with it in time,take into account the advance and the process,extend the supervision time and improve the supervision effect.In the face of expressway construction projects with long cycle,large funds and many links,the whole process tracking audit is more applicable.This paper takes the G expressway construction project as an example,and compares it with the traditional post audit to illustrate the advantages of the whole process tracking audit.However,as a relatively new audit method,it is still unrealistic to comprehensively replace the post audit in the field of engineering construction.The whole process follow-up audit still needs a long time of practice and inspection,and gradually solve the problems arising in the whole process follow-up audit,which fully proves the rationality and scientificity of the whole process audit.Therefore,there are still many problems in the whole process of follow-up audit of G expressway construction project.This paper analyzes the reasons and gives more targeted safeguard measures according to the actual situation.It is a general trend that the whole process follow-up audit gradually replaces the traditional post audit,but the development of the whole process follow-up audit in the engineering construction industry is not perfect at present,and it needs to find the optimal solution in the process of continuous exploration.So that the development of China’s expressway construction industry has always been at the forefront of the world.