Research On The Whole Process Tracking Audit Of Engineering Construction Projects Based On BI

The audit of engineering construction projects has experienced the development from post-audit to post-audit combined with in-process-audit and pre-audit.With the improvement of audit standards and precision,the whole-process follow-up audit model is more and more favored by owners and construction units.Compared with the traditional audit,the whole-process follow-up audit has the characteristics of comprehensiveness,continuity and cross-cutting and has a richer level.In order to further guide the audit practice of construction projects,standardize the audit behavior of construction projects and improve the audit quality and efficiency,Chinese Institute of Internal Auditors has organized the revision and completion of Internal Audit Practice Guide 3201–Audit of Construction Projects,which has been officially implemented since August 1,2021,highlighting the concept of "follow-up audit".Recently,the compilation report of the Ministry of Housing and Construction’s "China Construction Industry Informatization Development Report(2021)" was officially launched with the theme of Intelligent Construction.The purpose of the report is to demonstrate the current intelligent practice in the construction industry,explore a high-quality development path for the construction industry,vigorously develop digital design,intelligent production,intelligent construction and intelligent operation and maintenance,and speed up the research and application of Building Information Model(BIM)technology.The concept of BIM has been formally proposed in China’s construction industry informatization development outline since 2011.It has been the focus of the industry and has entered the stage of comprehensive promotion and innovation development during the 13 th Five-Year Plan period.BIM technology is applied in the whole life cycle of engineering construction projects.It has the characteristics of instantaneity,cooperation and digitalization.It can meet the data requirements for tracking the development of audit informatization throughout the process and make up for the deficiencies of traditional audit technology.Therefore,the research objectives of this paper are: in the BIM-based engineering construction projects,to seek the optimization scheme of tracking audit,to save audit cost,and to improve audit efficiency and effectiveness.At the beginning of this paper,the key concepts of the paper are explained,including engineering projects,building information modeling(BIM)and follow-up audit.In addition,the theoretical basis supporting this research is summarized,including principal-agent theory,entrusted economic responsibility theory and project management theory.In addition,the research results of BIM-based construction projects and its audit at home and abroad are reviewed.Based on the existing research results,this paper makes a theoretical analysis on the feasibility of applying BIM to improve the whole process tracking audit of construction projects.First of all,combined with the process and content of the wholeprocess follow-up audit of engineering construction projects,the status quo and existing problems of the audit are analyzed.The problems mainly include the difficulty of data collection,the lack of transparency of engineering information,the low efficiency and effectiveness of the audit and the lack of audit strength.The reasons for the above problems can be attributed to the backward audit technology and the lack of professional auditors.In order to solve the above problems,this paper proposes to take advantage of the data advantages of BIM visualization,parameterization,automatic calculation and dynamic management to solve them one by one in each stage of tracking audit.Then,this paper also discusses the problems and causes of BIM audit under the current policy and technical conditions,and puts forward the corresponding solutions.Taking Ezhou Airport as an example,this paper investigates the status quo of its BIM construction,internal audit and follow-up audit with BIM to understand the basic situation of Ezhou Airport.On this basis,the audit requirements and business scenarios of each stage in the life cycle of the airport construction project are analyzed.On the basis of demand analysis,a special audit optimization plan is proposed,which is to build an audit sharing platform.The platform applies the information characteristics of BIM technology,fully considers the audit requirements,and realizes the collection,pretreatment,analysis and visualization of audit data.The overall structure of the audit sharing platform includes a special knowledge base,a life cycle data sharing platform,an audit data center,an audit model base and an auxiliary audit system platform.In addition,this paper also puts forward the application conditions of the audit sharing platform to ensure the smooth realization of the intelligent audit objectives.Finally,the main research conclusions of this paper are summarized,the limitations and shortcomings of this research are objectively analyzed,and the future research is prospected.