With the further deepening of enterprise reform and development, infrastructure projects audit by past ex-post audit of the transition to the construction period of the audit, this audit supervision and timely participation in a combination of project management, not only make the audit staff to keep abreast of the progress of the works circumstances involved in the management process, and promptly correct the hidden problems, and also ensure the effective control of the project cost, and improve the efficiency of project investment, project construction management level to a higher level. therefore, how to better carry out construction projects period of follow-up auditing to improve audit quality and the level of project management, has become the common goal of the audit staff, managers and the audited entity and the paper would like to improve the quality of the audit of the project construction period to talk about some superficial understanding.
First, do a good job in the pre-trial investigation
The pre-trial investigation to determine the contents of the audit, audit scope, select audit methods and procedures, the development of an essential part of the audit of the implementation program, the construction period of the pre-audit quality control in order to improve the quality of the audit of the project construction period, the auditor should first familiar with the preliminary design of materials for construction projects to understand the range of engineering design, construction scale, process, selection process equipment, the investment budget and the main technical and economic indicators, in particular, is a master investment budget for careful and meticulous analysis, identify audit priorities, to achieve scientific and rational, comprehensive consideration should also collect the relevant regulatory documents, and strengthen the professional knowledge, the audit work to achieve targeted.
Second, the emphasis on the preparation of the audit of the implementation program
Audit the implementation of the program is "leading" audit quality control in the trial before the investigation on the basis of the formation of the first comprehensive documentation, goals and refinement audit content audit plans and arrangements for the co-ordination, clear, from the fundamental provisions of the the direction of development of the construction period of the audit. audit the implementation of the program is the standard implementation of audit and quality checks in accordance with auditing the implementation of the program, managers can determine the auditors to review what, and how the trial outcome, whether the strict implementation of the audit program, and thus the maximum limits to reduce the arbitrariness of the audit staff. audit the implementation of the program is the basis of the audit report the audit evaluation requirements of the audit team only express an audit opinion on audit matters involved. therefore, the a good audit embodiment is the soul of audit quality control, guidance The "road map" for field operations of the audit staff, audit plays a role in overall control.
Synchronization due to the implementation of the construction period of the audit process and construction, so scientifically reasonable to choose the timing and content of the audit intervention is the key to quality audit of the completion of the construction period. Therefore, the in developing auditing embodiment, the first to determine the audit trail point. audit trail point setting is the key to the audit of the construction period, it directly affects the quality and effectiveness of the audit project audit the implementation of the program should explicitly select affect the quality of the project, investment, progress and subsequently could not audit or post audit difficult the contents of the audit trail points to provisions as will the trial content audit trail points should refine the corrosion insulation works, an important basis for the construction process, equipment, process piping, pressure test, so the timing and content of audit intervention is relatively fixed, Secondly, should audit the implementation of the program in a clear audit management activities required to participate in the construction, the purpose is to grasp the overall situation of the project, the audit work more initiative to avoid impact on the construction schedule. tendering of major equipment, engineering design changes review drawings reviewing project investment shall be funded, must participate in these activities audit staff, as well as to understand the dynamic changes of the construction project, to prepare the ground in order to ensure the quality of audits.Links to free papers Download Center http://eng.hi138.com
Third, strengthen the audit of the implementation process control
Audit control of the implementation process is to improve the quality of audits of the central link in the construction period of the audit, the audit days long, inevitably there are a variety of audit risk, coupled with capacity constraints auditors, a problem making the wrong judgment is inevitable., we must strengthen the control of the audit of the implementation process, in order to ensure audit quality, reduce audit risk. First of all, it should be clearly the responsibility of the auditors, the establishment of an effective audit review system Second, the auditors during the audit must strictly perform audit procedures to obtain audit working papers in accordance with auditing standards requirements of the descriptive direct and effective audit evidence, once again, the audit found that the problem should be corrected in a timely manner, to ensure audit tasks smoothly, high quality.
Construction period of the audit have strong timeliness, therefore, should be to strengthen the audit of the basic work on time in accordance with the notice of the audited entity to arrive at the scene to carry out the audit, timely records on audit matters and content, complete the audit process. Audit opinion and make audit decisions, according to the degree of importance and timeliness of audit-related matters, you can choose an oral, audit papers and audit rectification single audit documents and other forms of direct, timely act on the project to ensure that the audit results. example, × unit construction of the × × cryogenic device renovation project audit process, the audit found that the corrosion engineering Fire jugs there are more serious quality problems and design drawing tank corrosion spray four times in order to achieve the quality requirements, while construction The unit does not require the construction according to the design, some only spray again reached the design thickness, and seriously affect the life of metal cans. the audit timely issue audit rectification notice, the construction unit immediately rework processing to ensure the life of metal cans This site timely corrective found the problem, not only to provide a strong guarantee for the high quality and efficient completion of construction projects, and also to improve the quality and credibility of the audit work.
Fourth, improve the quality of the audit report, and improve audit quality control
The audit report is the final "product" of the audit work, after the implementation of the audit of the audited entity engineering construction investment real, rational, effective written documents that express an audit opinion, the final audit risk carrier. The raw materials of the construction period of the audit report, mainly derived from the audit of the implementation process of a specific work content, that is, the audit staff to participate in the audit working papers of the construction process management, on-site rectification single audit scope, content, methods and time narrative. audit report should be the basis of the audit working papers, audit evidence, the quality of construction projects in progress, the soundness of the investment control system, reasonable, effectiveness and actual control compliance evaluation conducted Disclosure Project construction bidding, contract supervision, use of funds and other aspects of the problem, in-depth mining affect the effectiveness of the reasons put forward to plug the loopholes, strengthen management, improve the internal control system, improve investment efficiency recommendations on the quality of construction projects, progress investment matters such evaluation must be based on the rules and regulations of the relevant laws and regulations and the company's evaluation to be accurate moderate. uncertainty matters for the specific issues involved in the audit process, as well as the standard should not be evaluated. audit report wording to be tight, qualitatively accurate treatment advice to justice, seek truth from facts.
In short, in order to improve the quality of the audit of the construction period, must strictly perform audit procedures, do a good job in the pre-trial investigation, formulate a scientific and reasonable, effective audit program, viable audit approach should improve audit quality control and a clear audit personnel responsibilities, authority, rational division of labor, buck each other to avoid liability, leakage trial and other defects occurred In addition, the audit of the construction period, pay attention to the distinction between management responsibility and audit responsibilities, pay attention to avoid audit risk.Links to free papers Download Center http://eng.hi138.com