Project cost audit model?

Project cost audit is a comprehensive management work, and the process of cost audit involves many factors and links. The following is what I collected for you. Welcome

Project cost audit is a comprehensive management work, and the process of cost audit involves many factors and links. The following is what I collected for you. Welcome to read the reference!

1 risk analysis of project cost audit

This paper introduces the audit status of engineering construction projects in China, expounds the existence and characteristics of engineering cost audit risk, and puts forward some strategies for strengthening engineering cost audit and avoiding the risk of engineering cost audit, which has certain reference value.

Keywords: project cost; Cost audit; danger

1 audit status of engineering construction projects in China

1 the quality of the existing personnel in the audit department is difficult to meet the audit requirements of engineering construction projects.

The long-term and complexity of construction projects determine the comprehensiveness of the audit. Audit content involves contract and project management knowledge. At the same time, we should not only audit the project cost, but also review the source and application of construction funds, evaluate the authenticity and compliance of basic work such as financial accounting, and audit the whole process of project construction. Therefore, the audit content is professional and comprehensive. However, due to the imperfect management regulations and policies in China and the scattered supervision and restriction measures, it is difficult for audit department personnel to adapt to the comprehensive audit requirements of engineering construction projects. In practice, auditors focus on financial audit, lack relevant knowledge and experience in project management and specialty, and ignore the problems existing in the process of project management. Incomplete knowledge structure is easy to make incomplete and inappropriate audit conclusions.

2 fraud in the whole process of project construction is more concealed.

The whole process of a construction project from project initiation to site selection, land use, bidding, construction and completion involves many stakeholders. In any link, neither party may practice favoritism and seek illegitimate interests. For example, the kickbacks and part of the entertainment expenses of the relevant personnel of the construction unit are paid through the accounting expenses of the construction unit, and some projects are not settled for a long time, and the non-compliant expenses are listed as project expenditures, which makes it difficult to guarantee the project benefits. These frauds are more subtle, and it is difficult to find loopholes only from the data. There are many frauds hidden behind the seemingly complete and legal engineering data. All these make it more difficult to audit construction projects. Therefore, how to find these behaviors and ensure the quality of audit results has become the difficulty and focus in the audit process.

2 the significance of project cost audit

1 project cost audit can objectively evaluate the whole process of project construction, so that the construction unit can sum up experiences and lessons and improve the construction level. Project cost audit can examine whether the project cost is true and legal, whether the use of construction funds and the bidding process are in compliance. Abroad, especially in developed countries, we attach great importance to the audit and supervision of project cost. Carrying out project cost audit is also an inevitable trend to realize the integration with international practice.

3 project cost audit risk analysis

There are many reasons for the risk of project cost audit, including fundamental reasons and direct reasons. If the imperfect system is the root cause of the risk, then the quality of cost auditors and the operational problems in the audit process are the direct reasons.

1 mainly comes from unreasonable and unscientific factors in the audit activities of the audit department itself, such as the quality and ability of auditors, professional ethics, organization and management of audit activities, etc.

First of all, from the perspective of personnel quality, auditors are unprofessional. Audit institutions often act as generalists, learning by doing, and can't make reasonable and correct conclusions when encountering problems and difficulties. Secondly, some auditors have poor professional ethics, turn a blind eye to the problems found in the audit process, or collude with the construction unit or the construction unit. In addition, as far as the organization and management of audit activities are concerned, there are also cases of poor organization. For example, in the audit process, the cost audit unit often hires some professionals from the society to help complete the work because of the weak engineering technical strength of the audit unit. Only consider the professional level, regardless of professional ethics and the relationship to be avoided. Although it alleviates the contradiction of insufficient audit power, it brings risks to the project cost audit.

2. Inevitable misunderstandings in the project cost audit.

At present, due to the lag of project cost audit in China, risks will inevitably appear. Judging from the actual situation in recent years, most audit units received the audit task only after the project was basically completed or accepted. The project cost audit is different from the general financial audit and more practical. Some audit evidence must be obtained from the construction site. Once the project is completed, some projects have been hidden, and their true colors cannot be seen clearly. They can only be reflected in the data, and auditors have no way to investigate the authenticity of the data. Therefore, risks are inevitable.

4 project cost audit risk avoidance

1 training high-quality audit talents is the key.

Man-made problems in the process of project cost audit are the direct cause of audit risk. To reduce the problems in the audit process, it is mainly to improve the quality of auditors, including professional ethics and professional ability. To improve the professional quality, it is necessary to establish a continuing education mechanism for auditors, establish the idea of "persisting in learning and constantly updating", organize business training in a planned and systematic way according to the requirements of project cost audit, and constantly update professional knowledge to meet the requirements of social development. The personnel who need to be supplemented in the project cost audit supervision team should not only be equipped with necessary accounting and auditing professionals, but also pay attention to selecting some people who know all kinds of engineering professional knowledge to enrich the project cost audit team. The improvement of professional quality, on the one hand, can strengthen the theoretical study and training of auditors, set a typical example, on the other hand, it can also increase the punishment for professional ethics corruption, encourage advanced, and improve the professional ethics of auditors through these means.

2. Advocate the cost audit unit to intervene in advance.

It is precisely because of the lagging work characteristics of project cost audit in recent years that inevitable mistakes have occurred in project cost audit. If you participate in the whole process of project cost construction, you will have a deeper understanding of the project, and you will also get first-hand information about some key hidden parts that you can't see clearly afterwards. If the project changes, you can promptly notify the cost auditor to be present for confirmation; When there is a hidden project, you can also inform the auditors to be present before the project is hidden ... On the one hand, this can prevent the auditors from making mistakes when auditing according to the data without knowing the on-site situation, on the other hand, it can also reduce the time for auditors to be familiar with the data and shorten the audit time. At the same time, the price of materials used is closer to the market price, which makes the audit results more true and reliable. Now some developers have realized this problem, and entrusted the audit unit to intervene before the start of construction, and settled once a month, and no longer settled after the completion, which achieved good results.

3. Improve working methods.

Improve the ways and methods of project cost audit, improve the efficiency of audit, and carry out the work more scientifically and effectively. According to the characteristics of engineering construction projects and the problems and lessons accumulated in recent years, the cost audit of engineering construction projects should avoid the previous ex post control mode, highlight the audit mode of combining pre-audit, in-process audit and ex post audit, find and solve problems as soon as possible, and really play the role of combining audit supervision and service. We should be good at summing up past experiences and lessons, strengthen work exchanges between industries, study difficult problems in our work, learn from each other, learn from each other's strengths, and constantly improve the auditing level.

5. Actively adopt the whole process tracking audit of the project.

1 Accurately grasp the role orientation and handle the relationship between supervision and service.

The function of the whole process tracking audit is "supervision and service". Under the implementation mechanism of follow-up audit of construction projects, auditors need to frequently intervene in the audit site to carry out audit work, so as to put forward audit opinions for the audited units to rectify, which may easily lead auditors to deviate from the work objectives of supervision, consultation and suggestion and intentionally or unintentionally intervene in the functional scope of construction project management. Accurately grasp the role orientation and handle the relationship between supervision and service. First, it is clear that auditors are not engaged in the specific work of construction management, construction and supervision, but perform the supervision of the above functions, thus promoting the standardization and effective implementation of construction management, construction and supervision.

Secondly, as far as the specific work requirements are concerned, we should be "not offside, not interfering, not intervening and not being arranged". In reality, the procedure to follow in tracking the whole process of audit work is: the cost audit should directly understand the situation from Party B, that is, the construction party, and go deep into the construction site. However, when problems are encountered in the construction process, the auditor should not directly face Party B, but the competent engineering department should prepare all the information and report it to the auditor, who will submit the audit opinions.

If the auditor directly puts forward suggestions to Party B or the construction party, it will inevitably have the effect of substituting for others, leading to offside functions, inadvertently fulfilling the functions of managers and inadvertently assuming and involving the responsibility of site management. However, in actual work, construction units and supervision units often require auditors to express their opinions before signing on the spot, which leads to the dislocation and offside of audit work, which leads to the objective and unconscious performance of supervision duties.

These problems are the direct reflection of the loss of the power balance mechanism of construction project follow-up audit. Accurately grasp the role orientation of auditors who follow the whole process.

First, the key point is to pay attention to the reasonable control of technical indicators and economic indicators of construction projects and the compliance and assessment of procedural norms and responsibilities, and not to intervene and interfere in the specific work of construction management, construction and supervision, let alone act as a management function.

Second, at the same time, pay attention to improving the quality of auditors, that is, professional ethics and building a clean government, effectively prevent auditors from abusing power for personal gain, and ensure the independence between auditors and construction units. If there is an interest transaction involving auditors, the audit work will be useless. Therefore, under the premise of ensuring audit independence, it is extremely important to build audit culture and explore spiritual value. Only by ensuring the independence and spiritual commanding heights of auditors can we fundamentally establish the premise of ensuring the sunny operation of all links of construction projects and give play to the leading role of auditing in preventing problems before they happen.

Third, improve the scientific management of project quality and project cost, effectively control the investment scale, reduce the cost, and be a good economic guardian and staff officer of the project construction unit. Fourth, improve the efficiency and quality of audit, and ensure that the legitimate rights and interests of all parties involved in the construction project with the owner as the main body are effectively reflected, thus ensuring the progress and quality of the project as a whole. Fifth, instead of the traditional concepts of passivity, error detection and correction, the development and awareness of consulting services should run through the whole construction project.

2 Strengthen the self-management of follow-up audit, unify and coordinate the work of relevant departments, and optimize the audit environment.

As far as the internal audit environment is concerned, auditors should be of one mind and one mind. Abiding by and agreeing with values and professional ethics is the premise of establishing and forming auditors, and also the guarantee of creating and forming a harmonious working environment. At the same time, give full play to and mobilize the enthusiasm of the masses to take the initiative to participate. Qi Xin has made concerted efforts to promote the Sunshine Project, urged the construction unit to disclose the budget, schedule, business contents and procedures, optimized the self-management of the follow-up audit of construction projects, and effectively exerted the "immune system" prevention function of the follow-up audit of construction projects. As far as the external environment is concerned, on the one hand, we actively strive for the strong support of higher authorities; On the other hand, under the organization of higher authorities, actively carry out the work coordination of relevant departments, including supervision departments, construction departments and construction units, and reach an agreement on understanding and objectives, so as to get the recognition, understanding and cooperation of supervision departments, construction departments and construction units.

Project cost audit is a long-term and arduous task. I believe that with the joint efforts of all audit practitioners and the strong support from all walks of life, the future of China project cost audit will be bright.

References:

[1] Peng Liping on the problems and countermeasures of construction project cost management [journal paper] "Electronic version of urban construction theory research" -20 12, No.9.

[2] Liu Chengjun construction project cost management problems and countermeasures [Journal Paper] "Enterprise" -20 12 17.

[3] Zhang Construction Project Cost Management Problems and Countermeasures Analysis [Journal Paper] "Commodity and Quality: Academic Observation" -20 1 1 9.

[4] Yang engineering cost management problems and countermeasures analysis [journal paper] "urban construction theory research electronic version" -20 12 5.

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