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造价审计是工程审计中极为重要的监督职能。就电网建设项目的造价而言应建立健全事前介入、事中监督与事后审计相结合的全过程跟踪制度并应重点关注造价确定的合法性、合规性、合理性和有效可控性力求强化审计监督、从而防范项目管理风险实现电网建设资金资源的最佳配置提升企业的管理水平。
Cost audit is an extremely important supervisory function in project auditing. In terms of the cost of power grid construction projects, we should establish and improve a full-process tracking system that integrates ex ante intervention, supervision of the matter and audit afterwards, and should focus on the legality, compliance, rationality and effective controllability of cost determination and strive to strengthen Audit supervision, so as to prevent project management risks to achieve the optimal allocation of capital construction funds to enhance the management level of enterprises.