本文關(guān)鍵詞：工程項目全過程內(nèi)部跟蹤審計體系構(gòu)建　出處：《北京交通大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 工程項目 內(nèi)部審計 全過程 跟蹤審計

【摘要】：隨著我國市場經(jīng)濟的高速發(fā)展,以及城鎮(zhèn)化戰(zhàn)略的實施,企業(yè)投資建設(shè)的項目越來越多,工程項目內(nèi)部審計也變得越來越重要,尤其是全過程內(nèi)部跟蹤審計對于及時發(fā)現(xiàn)、解決工程項目管理中的問題,降低項目投資風險,提高企業(yè)工程項目的效率,實現(xiàn)企業(yè)的經(jīng)濟效益以及社會效益有著非常重要的意義。 工程項目全過程內(nèi)部跟蹤審計是企業(yè)內(nèi)部審計部門運用現(xiàn)代審計方法對工程項目的投資決策、設(shè)計、招投標、合同簽訂、施工前準備、施工、竣工等全過程的技術(shù)經(jīng)濟活動和固定資產(chǎn)形成過程中的財政、財務收支的真實性、合法性和有效性進行審計監(jiān)督和評價,以幫助企業(yè)高效和有效地完成項目建設(shè)。 論文采用文獻研究、理論研究和案例分析相結(jié)合的方法對工程項目全過程內(nèi)部跟蹤審計進行了系統(tǒng)研究。首先,在工程項目內(nèi)部審計理論的基礎(chǔ)上,分析工程項目全過程跟蹤審計的特點、作用、模式、方法、程序等；詳細論述了工程項目全過程內(nèi)部跟蹤審計的管理、技術(shù)、經(jīng)濟三個層面以及審計的主要內(nèi)容,構(gòu)建了工程項目全過程內(nèi)部跟蹤審計體系。隨之,分別對工程項目生命期的五個重要階段：投資決策、設(shè)計、招投標、施工及竣工階段,從管理審計、技術(shù)審計、經(jīng)濟審計三個層面進行了研究。最后,對中鐵建設(shè)集團綜合辦公樓工程進行案例分析,通過實施全過程內(nèi)部跟蹤審計,此工程在經(jīng)濟和管理上都取得了很大效益。進而驗證了在工程項目實施全過程內(nèi)部跟蹤審計的可行性、實用性和有效性。 全過程跟蹤審計的最終目標是對工程造價的控制,因此在審計的全過程中要抓住重點、有的放矢。在投資決策、設(shè)計、招投標等對造價影響較大的階段進行重點審查。同時在審計過程中,內(nèi)部審計人員要處理好與各個參與方的關(guān)系,只有各個參與方積極配合內(nèi)部審計人員的工作,才能及時準確的獲得工程項目的最新信息與資料。才能保證最終審計目標的實現(xiàn)。在工程項目中,業(yè)主往往把資金的控制重心放在施工環(huán)節(jié)上,而對設(shè)計環(huán)節(jié)重視不夠。在設(shè)計環(huán)節(jié)進行優(yōu)化設(shè)計和限額設(shè)計往往會給工程節(jié)約大量資金。因此在設(shè)計環(huán)節(jié),要實行限額設(shè)計、優(yōu)化設(shè)計方案。只有這樣才能控制工程造價、達到效益最大化。
[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.

【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F284;F239.63

【參考文獻】

相關(guān)期刊論文 前8條

1 任芳;工程項目審計問題探析[J];四川師范學院學報(哲學社會科學版);2003年01期

2 古維永;現(xiàn)代企業(yè)制度下的內(nèi)部審計監(jiān)督模式探討[J];廣東審計;1998年05期

3 沈萬君;在國家建設(shè)項目審計執(zhí)法中遇到的問題及建議[J];中國審計;2003年03期

4 徐永勝 ,徐戰(zhàn)勝;國家建設(shè)項目審計的新趨勢[J];中國審計;2003年22期

5 劉國福;;淺談如何加強建設(shè)項目全過程內(nèi)部審計[J];建筑經(jīng)濟;2008年S1期

6 時現(xiàn);內(nèi)審機構(gòu)如何開展建設(shè)項目審計工作[J];山東審計;2001年08期

7 任延艷;;建設(shè)項目跟蹤審計的局限性及對策[J];審計月刊;2007年01期

8 袁敏;;建設(shè)項目跟蹤審計談[J];中國內(nèi)部審計;2005年12期

，

本文編號：1429094