摘要
国家审计署"十二五"审计工作发展规划中对固定资产投资审计进一步强调,积极开展关系国家利益和社会公共利益的重大建设项目跟踪审计,进一步加大工程招投标、设备材料采购、资金管理使用和工程质量管理等重点环节的审计力度。笔者作为一名从事多年内部审计的工作人员,曾对工程建设领域进行多年的跟踪审计及专项审计,针对工程建设项目通常周期长、投资多、影响大的特点,从招投标、设计、施工、竣工、决算等环节,探讨对工程建设项目的内部审计工作是非常必要的。
The National Audit Office has further emphasized in the ＂Twelfth Five - Year＂ development plan of audit work on the fixed assets investment audit, actively carries out major construction projects in relation to national interests and social public interests of the track audit, and further increases the project bidding, procurement of equipment and materials, the use of capital management and project quality management and other key links of the audit. The author as one for many years engaged in the internal audit staff has spent many years on tracking audit and special audit of the construction area. According to the engineering construction projects characteristics of long - period, large investment and big influence, , discussion on the internal audit of the construction project from the point of design, bidding, construction, completion final accounts, etc. is very necessary.
出处
《铜业工程》
CAS
2013年第3期73-75,共3页
Copper Engineering
关键词
工程建设
项目管理
内部审计
问题分析
方法
engineering construction
project management
internal audit
problem analysis
method
