A公司工程项目全过程跟踪审计优化研究

发布时间：2018-09-18 20:55

【摘要】：在发展了十多年以后,每个工程建设公司及房地产公司的项目建设审计体系均有着自己的独特个性。在公司的实际运作中这些审计体系可以为公司创造许多社会效益与经济效益。然而,由于经济环境与审计体系一直在改变,从而使工程建设公司及房地产企业的审计体系的缺陷就暴露无遗。建设项目全过程跟踪审计作为项目管理手段之一,对于加强房地产建设项目的管理和监督、反腐倡廉、提高项目效益和控制工程造价方面具有非常重要的意义。本文对公司工程项目跟踪审计实施情况进行分析,对国外工程项目跟踪审计以及管理理论进行阐述和介绍,采用案例分析、理论综述法,结合公司项目审计实际情况,建立了一套完善的项目跟踪审计体系。并对基建项目跟踪审计过程中重要环节进行了探讨。本文采用跟踪审计模式,根据风险评估水平确定出设计、招投标、实施和竣工验收这四个跟踪审计的重点环节,并进而应对基于跟踪审计的工程项目内部审计内容、审计流程和程序进行重新设计。为做好跟踪审计,公司应从内审队伍建设、审计业绩考核标准建立等方面提供相应的保障措施。本文希望通过对公司项目跟踪审计进行综合分析,找出项目跟踪审计过程中存在的主要问题,通过理论与实践相结合,不断提高项目审计管理科学性、系统性水平,有效降低审计风险,提高审计有效性和科学性。
[Abstract]:After more than ten years of development, the project construction audit system of each project construction company and real estate company has its own unique personality. In the actual operation of the company, these audit systems can create a lot of social and economic benefits for the company. However, because the economic environment and audit system are changing all the time, the defects of the audit system of engineering construction companies and real estate enterprises are exposed. As one of the means of project management, it is of great significance to strengthen the management and supervision of the real estate construction project, to combat corruption and build a clean government, to improve the efficiency of the project and to control the project cost. This paper analyzes the implementation of the project tracking audit of the company, expounds and introduces the foreign engineering project tracking audit and management theory, adopts the case analysis, the theory summary method, and combines the actual situation of the company project audit. Established a set of perfect project tracking audit system. The important links in the process of capital construction project tracking and auditing are also discussed. According to the risk assessment level, this paper uses the tracking audit mode to determine the four key links of the design, bidding, implementation and acceptance of the completed project, and then to deal with the internal audit content of the engineering project based on the tracking audit. The audit process and procedures were redesigned. In order to do a good job of tracking audit, the company should provide the corresponding safeguard measures from the aspects of internal audit team construction, audit performance evaluation standard establishment and so on. This paper hopes to find out the main problems in the process of project tracking audit through comprehensive analysis of the company project tracking audit, and improve the scientific and systematic level of project audit management through the combination of theory and practice. Effectively reduce audit risk, improve audit effectiveness and scientific.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63

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