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随着国家产业政策的调整,公路建设投资规模不断扩大,公路建设项目竣工决算审计已不能很好地发挥审计的监督职能。对公路建设项目实行全过程跟踪审计可以更好地规范建设行为,保证资金的安全、合理和有效使用,提高投资效益。本文着重阐述了内审工作应如何做好公路建设项目全过程跟踪审计。
With the adjustment of national industrial policies, the investment scale of highway construction is constantly expanding, and the final accounts auditing of road construction projects has failed to give full play to the oversight function of auditing. Implementing the whole process of track audit of highway construction projects can better standardize the construction behavior, ensure the safe, reasonable and effective use of funds, and increase investment returns. This article focuses on how the internal audit work should be done to track the entire process of highway construction project audit.