本文依据对B公司以往的新建、改造项目现场验收审计经验,分析影响项目预期效益实现的内控运行效率因素,总结归纳项目投资内部控制关键环节、流程缺失,将与项目有关的各项制度、流程进行了梳理,并针对不同阶段设置跟踪审计的关键控制点,对影响工程质量和工程造价的关键环节、风险及关键控制点应对方案进行了阐述。 Based on the past experience of site acceptance auditing of newly built and renovated projects of B Company and the analysis of internal control operation efficiency factors that affect the expected benefits of B project, this paper summarizes the key links of internal control of project investment and the process is missing, and combines the various systems and processes related to the project The paper also sorts out the key control points for follow-up auditing in different stages and expounds the key links affecting the project quality and project cost, the risks and the solutions to the key control points.