Case Study On Tracking Audit Of Z Company's Highway Construction Projec

In the practice of engineering construction project audit,the traditional audit is dominated by the audit of final accounts of completed projects.Although this audit method can effectively save the audit cost and shorten the audit time,due to its lagging nature,it has virtually increased the construction cost of the engineering construction project,and also made the rectification lose its timeliness.Later,the whole process audit is flexible and changeable,which can make the audit force penetrate into the key process and content of the whole project construction purposefully.While saving the audit cost,it can also play an early warning and control role in promoting the healthy development of engineering construction projects.In order to further standardize the management of engineering construction projects,ensure the legitimacy,authenticity and effectiveness of project management activities,and ultimately ensure the smooth realization of the quality,cost control,phased objectives,etc.of engineering projects,and improve project performance on the premise of maintaining their quality.For the enterprise itself,it is necessary to realize the whole process supervision of the engineering project by means of tracking audit.Because the tracking audit of engineering construction project is relatively late compared with foreign countries,and its application is not yet mature,it is difficult to ensure its role in the audit of engineering construction project.With the threat of audit risk,the internal audit department of the enterprise must identify the risks and problems in the process in a timely manner,And effective control and response.This paper selects the core engineering construction project of Z Company--expressway construction project tracking audit case for research.Based on the existing theories and methods related to engineering construction project tracking audit,it studies and analyzes the problems in the whole process of engineering construction project audit,and puts forward suggestions and countermeasures to deal with audit problems,which is full of practical and theoretical significance.This paper discusses the process and key content of Z Company’s engineering construction project tracking audit.On this basis,combined with the practice,the risks of the follow-up audit of Z Company’s engineering construction projects in the aspects of audit infrastructure,entrusting a third party to participate in the audit,and improving the audit process.According to the existing problems,we will study and analyze the countermeasures to solve the audit problems from five aspects: building a high-quality investment audit team,standardizing the third-party participation in audit management,standardizing the audit process,focusing on problem rectification,and promoting the transformation of investment audit,so as to improve the audit of relevant engineering construction projects of Z Company,The ideas and measures to promote the transformation of engineering construction detailed audit through the research on the tracking audit cases of engineering construction projects of Z Company.