工程项目全过程内部跟踪审计体系构建

发布时间：2018-01-15 16:15

本文关键词：工程项目全过程内部跟踪审计体系构建　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的高速发展,以及城镇化战略的实施,企业投资建设的项目越来越多,工程项目内部审计也变得越来越重要,尤其是全过程内部跟踪审计对于及时发现、解决工程项目管理中的问题,降低项目投资风险,提高企业工程项目的效率,实现企业的经济效益以及社会效益有着非常重要的意义。工程项目全过程内部跟踪审计是企业内部审计部门运用现代审计方法对工程项目的投资决策、设计、招投标、合同签订、施工前准备、施工、竣工等全过程的技术经济活动和固定资产形成过程中的财政、财务收支的真实性、合法性和有效性进行审计监督和评价,以帮助企业高效和有效地完成项目建设。论文采用文献研究、理论研究和案例分析相结合的方法对工程项目全过程内部跟踪审计进行了系统研究。首先,在工程项目内部审计理论的基础上,分析工程项目全过程跟踪审计的特点、作用、模式、方法、程序等；详细论述了工程项目全过程内部跟踪审计的管理、技术、经济三个层面以及审计的主要内容,构建了工程项目全过程内部跟踪审计体系。随之,分别对工程项目生命期的五个重要阶段：投资决策、设计、招投标、施工及竣工阶段,从管理审计、技术审计、经济审计三个层面进行了研究。最后,对中铁建设集团综合办公楼工程进行案例分析,通过实施全过程内部跟踪审计,此工程在经济和管理上都取得了很大效益。进而验证了在工程项目实施全过程内部跟踪审计的可行性、实用性和有效性。全过程跟踪审计的最终目标是对工程造价的控制,因此在审计的全过程中要抓住重点、有的放矢。在投资决策、设计、招投标等对造价影响较大的阶段进行重点审查。同时在审计过程中,内部审计人员要处理好与各个参与方的关系,只有各个参与方积极配合内部审计人员的工作,才能及时准确的获得工程项目的最新信息与资料。才能保证最终审计目标的实现。在工程项目中,业主往往把资金的控制重心放在施工环节上,而对设计环节重视不够。在设计环节进行优化设计和限额设计往往会给工程节约大量资金。因此在设计环节,要实行限额设计、优化设计方案。只有这样才能控制工程造价、达到效益最大化。
[Abstract]:With the rapid development of China's market economy, and the implementation of the urbanization strategy, more and more enterprises to invest in the construction of the project, internal audit project becomes more and more important, especially in the whole process of internal tracking audit to discover, solve the problems in the engineering project management, reduce investment risk, improve the efficiency of enterprise project and realize the enterprise's economic benefits and social benefits is very important.
The whole process of project internal tracking audit is the internal audit department uses the modern audit method of project investment decision, design, bidding, contract signing, construction preparation, construction, completion of the whole process of technical and economic activities and fixed assets in the process of formation of finance, the authenticity of the financial balance of the audit supervision and the evaluation of legitimacy and effectiveness, to help companies efficiently and effectively to complete the project.
The methods of literature research, combining theoretical research and case analysis to systematically study the whole process of the project internal audit tracking. First of all, based on the theory of internal audit project, analysis the whole process of project tracking audit characteristics, function, mode, method, procedure and so on; discusses in detail the whole process of technology internal audit tracking management, engineering project, economy three aspects and the main contents of the audit, the audit system for the whole process of construction project internal tracking. Then, each of the five important stages of the project life cycle: investment decision-making, design, bidding, construction and completion stage, from the management audit, audit technology. Three aspects of economic audit are studied. Finally, analyze the case of engineering office building of China Railway Construction Group, through the implementation of the whole process of internal tracking audit, this project in economy Great benefits have been achieved in the management and management, and the feasibility, practicability and effectiveness of the internal tracking audit in the whole process of the project implementation are verified.
The ultimate goal of the whole process tracking audit for project cost control, so in the whole process of audit in order to seize the key, targeted design in the investment decision-making, bidding cost impact on the larger stage are the focus of the review. At the same time in the audit process, the relationship between the internal audit staff to deal with the various parties involved in the only, all parties involved to actively cooperate with the work of internal audit, to timely and accurate access to the latest information and information engineering project. In order to ensure the realization of the final audit objectives. In the project, the owners tend to focus on the control of capital construction links, and links to the design optimization of attention. And quota design tend to save a lot of money to the project in the design aspect. So in the design process, to implement the quota design and optimization. The only way to control the project cost, To achieve maximum benefit.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F284;F239.63

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