| Public projects are generally large in scale,long in construction period,and have a wide range of influence.They are areas prone to corruption and hardest hit,and are also a hot spot of social concern.It is necessary to strengthen the audit and supervision of public projects.The auditing of public projects in my country started in the 1990 s.Generally,the audit of the final accounts of the key projects with large investment amounts is a post-audit audit.The audit practice found that when the completion and final accounts audit was carried out,the project acceptance was qualified,the preliminary decision-making,design,and construction of the project have been completed,the construction site has been cleared long ago,and the concealed project is difficult to verify.The auditor can only send the design change notice that should be the subject of the audit,Visa forms,acceptance forms,etc.are used as the audit basis,the authenticity of the process is difficult to consider,the audit is difficult,and there are audit risks.The whole-process follow-up audit refers to the follow-up of the project construction process,the early intervention of the audit,the ability to dynamically grasp the project construction process,discover problems in time and supervise rectification,and accumulate first-hand audit evidence through the follow-up audit to provide a basis for the next completion and final accounts.Advantages obvious.In2011,the National Audit Office issued the "Regulations on the Audit of Government Public Projects",which clarified that "auditing agencies should focus on key government public projects and urban infrastructure,affordable housing,schools,hospitals and other projects that involve public interest and people’s livelihood.Follow-up audits were carried out on its construction and management." Since then,follow-up audits have been rapidly implemented throughout the country and have become the main way for audit institutions to conduct public project audits.Public works auditing belongs to the scope of national auditing,which is audited for the people,supervised by the people,and accountable to the people.As the main body of the national audit,it is very necessary for audit institutions to carry out performance evaluation of their work,find deficiencies,improve them in time,and improve audit quality.The "Four Roads and One Bridge" renovation project is the first major urban infrastructure construction project implemented in M City after the follow-up audit model was approved by the National Audit Office.The construction content is extensive,including road and bridge construction,as well as a small amount of relocation.In addition,the project is located in the main urban area of M City,surrounded by commercial office areas and commercial centers.The environment is complex and the flow of people is large.The renovation process affects half of the residents in the main urban area.It is a typical project involving major livelihood issues in M City.Based on the balanced scorecard(BSC)as the guiding theory,this paper decomposes the performance evaluation of the whole process of public engineering follow-up audit into four dimensions: business process,user,impact,and sustainability.Based on expert opinions,the analytic hierarchy process is used to assign indicators at all levels Weights.Then use the fuzzy comprehensive scoring method to evaluate the follow-up audit performance of the entire process of the "Four Roads and One Bridge" reconstruction project in M City.The overall audit performance evaluation of this case is "Good",and there is room for improvement in audit sustainable development,audit capability enhancement,and audit work transformation.In this regard,this article puts forward countermeasures and suggestions to promote the auditing agency of M City to further improve the follow-up audit mode of the whole process of public works,improve the audit quality,and improve the performance of the whole process of public works. |
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