摘要
大型工程综合审计模式包括工程建设审计和工程绩效审计两个子系统,其中工程建设审计包括质量审计、财务和造价审计、资金运营审计、业务管理审计、组织审计等内容;而工程绩效审计主要从工程经济效益、区域经济效益、生态环境效益和其他效益方面对工程进行评价。综合审计模型突破了传统的"事后审计"行为,将审计工作前移,加强了对大型工程项目的管理和监督。
Audit system of large-scale projects is faced with much challenge because of systematic complexity. To solve such problems, this paper proposes a comprehensive audit model which includes project construction audit sub-system and engineering performance audit sub- system. The project construction audit sub-system is composed of quality audit, professional management audit, finance and cost audit, or- ganization audit and operation audit. While the engineering performance audit sub-system, which contains performance of engineering economy, regional economy, ecological environment and others, evaluates the project. The comprehensive audit model pushes ahead with the audit by improving the traditional afterwards audit, and strengths the management and supervision of the large-scale projects.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第3期32-36,共5页
Journal of Audit & Economics
基金
“十一五”国家科技支撑计划项目(2006BAG04B06)
国家自然科学基金项目(70571034)
自然科学基金重点项目(70831002)
关键词
系统复杂性
大型工程
综合审计
审计模型
system complexity
large-scale projects
comprehensive audit
audit model
