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基建工程结算审计是基本建设项目审计的重要环节。笔者2011年7月到国家审计机关从事固定资产投资审计工作,之前一直在市直某机关单位从事内审工作。本文旨在对笔者先前在基建工程结算内审工作中遇到结算资料不真实、不完整、不规范;审计变更和现场签证较多;虚报、冒算工程量等问题进行梳理分析,进而提出以审计目标为导向,加强对内控制度,现场签证和工程量审核力度的审计思路。
Infrastructure project settlement audit is an important part of the audit of capital construction projects. In July 2011, the author went to the national audit office to audit the investment in fixed assets. Before that, she had been engaged in the internal audit of certain organs and units in the city. The purpose of this paper is to analyze and analyze the author’s previous problems encountered in the settlement of internal auditing of infrastructure projects such as untrue, incomplete and irregular settlement data, large number of audit changes and on-site visas, false reports, Audit objectives oriented, to strengthen the internal control system, on-site visas and audit review of engineering strength.