How does an engineering audit work? What are the requirements? To be detailed?

Engineering audit is a professional auditor through the exercise of independent audit powers, check the management of the infrastructure aspects of the construction of the project is compliant with the law, the authenticity of the construction costs and the implementation of the relevant provisions of the implementation of the situation, etc., through the inspection, to rectify the irregularities that exist in the management of the project. Audit must be objective and fair, clear facts, based on sufficient, at the same time, should focus on comprehensive analysis of the actual construction of the project deficiencies, from the management point of view to put forward operational audit recommendations or advice, so as to strengthen and improve the functional departments in the construction of all aspects of the project's business management, and really improve the economic efficiency of the project investment.

Engineering construction links are many, involving a wide range, so there are often bidding process is not standardized, engineering construction site management is not in place, as well as the project settlement of the high set of fees and other behaviors, and the management of engineering construction with the management of an enterprise ultimately reflects the management of financial similar to the management of the management of the good and bad also ultimately embodied in the determination of project cost, if the construction unit does not focus on the approval of the project cost, often will If the construction unit does not pay attention to the approval of the project cost, it will often cause the loss of a large amount of project funds. Auditors through objective and fair, reasonable to determine the cost, reduce the project settlement in the non-compliance of the billing, not only to maintain the interests of the construction unit, but also to reduce the cost of the construction unit, in strengthening and standardizing the project management, control of project investment and so on has played an important role in achieving very great results. Therefore, the audit of the final account of the completion of the project is very necessary, in recent years, all units have actively carried out the final account audit of investment projects, and achieved greater economic benefits. At the same time, the auditors continue to accumulate experience in their work, making the quality and effectiveness of the final accounts audit of the project has been greatly improved.

Engineering audit procedures I. Pre-audit preparation.

The organization of the auditors. According to the existing audit organization, many units are equipped with very few full-time engineering auditors, and, most of the project is the end of the year surprise report, settlement, resulting in a concentrated workload, engineering audit force is seriously insufficient, which either results in the inability to complete the audit within the promised time limit, or in order to catch up with the time, the quality of the audit is likely to decline, and the audit risk increases. On the other hand, due to the different work experience of each engineering auditor, specializing in different, if you can carry out joint audits and other co-ordinated arrangements for the audit of the staff according to the different contents of the audit of the form of audit is very good for the smooth running of the audit work.

Settlement audit notification. Audit notification issued including the information to be submitted and its audit implementation program. Auditors will audit the information required to notify the audited unit in advance, the audited unit to prepare, so as not to increase the on-site audit time because of the information. The submitted engineering audit information should include: project plan, budget and review comments, engineering design, construction, supervision, equipment procurement and other contract documents, construction organization design, design change notification, hidden project acceptance records, on-site visas, complete project completion and as-built drawings, project settlement information (including the volume of work calculations), vouchers, books and reports of the project-related accounting, other Engineering technical and economic documents and information. After a preliminary understanding of the audit content and the actual situation, should develop an audit plan, prepare an audit implementation program, the division of labor arrangements, and pay attention to clarify the audit focus, tasks and responsibilities, and put forward the time schedule requirements.

Two, the audit phase.

First of all, the auditors in the audit process to adhere to the principle, serious and conscientious, the content of the audit should be based on adequate, reasonable and accurate, different projects should be treated differently depending on the specific circumstances of the project, flexible, in the final audit process should be based on the "comprehensive audit, highlighting the key points," the principle of carefully Against the final account of the project, distinguish between key points, some doubtful issues to be seriously investigated, verified, and investigated until the end, check until clear, if necessary, can go into the scene, field visits. Project completion audit involves a wide range of final accounts, including the source of funds, the use of all funds operating process, but also involves all aspects of the project bidding, procurement of materials and other aspects. Therefore, the auditor should be quality, efficient as the principle, in accordance with Zhu

Premier put forward by the Premier of the "injury to its ten fingers, rather than cut off one of its fingers," the guiding ideology of the audit. In fact, most of today's infrastructure projects are the implementation of the bidding system, engineering construction contract price will generally dry according to the bidding, and then adjusted according to the design changes, and other costs of the project construction of the existence of non-compliance is relatively more. Therefore, the project completion audit focuses on whether the other costs are reasonable, rather than the audit of the unit cost of the project.

Engineering audit should be based on the audit implementation program, step by step, item by item verification, determination. In the audit process, the audited unit should actively cooperate, after all, the timely provision of information is the fundamental guarantee of the smooth implementation of the audit. Auditors of the more important audit basis should have a copy of the archives, auditors in the audit of the completed draft should be handed over to the audited unit for verification, countersigning, no comments after the seal of approval.

After the end of the on-site audit, the auditor should carefully organize, analyze the information, for the deficiencies in the management, put forward targeted comments and actionable audit recommendations, audit reports and audit reports issued. The content of the audit report should include the following parts:

Basic information of the project: the purpose of the project, construction scale, project approval, design, supervision, construction unit, opening and completion time, project quality assessment, source and use of funds, the implementation of the budget estimates, etc..

Audit of the final accounts of the completion of the project: construction costs, equipment costs, other costs and other costs of financial expenditures, the completion of individual project settlements (including the number of construction units to send the number of review, the number of reviews of the relevant departments, the number of audits), the audit of the main contents of the audit additions or subtractions, the audit of the problems found in the treatment of opinions.

Audit found in the project construction management problems, in particular, the implementation of the project "five systems" (project legal person system, capital system, bidding system, project supervision system, contract management system) deficiencies. This part is the focus of the audit report, should analyze the causes and put forward preventive measures.

The main content of the engineering audit

Project establishment and implementation. Review whether the project is in line with the relevant national policies, whether the project construction is carried out in accordance with the infrastructure procedures, whether it is implemented in accordance with the approved budget estimates, and whether there is any arbitrary over-standard or over-estimated construction behavior. Review of the source of funds, in place, and the use of funds, mainly to review the payment of the project price in accordance with the terms of the contract and the relevant provisions of the implementation of the provisions of the project, whether or not to stay in full according to the provisions of the project and the warranty, whether or not there is a misappropriation of funds.

Construction cost of project investment. Review whether the project completion map is consistent with the physical, construction investment, equipment investment, other cost content is true and accurate, whether indiscriminate or false cost, review whether the calculation of the amount of work is accurate, whether there is a high set of fixed amount of fees and so on.

Review the implementation of the "five systems" of the project, in particular, whether the bidding and contract management of engineering construction and material procurement are carried out in strict accordance with the relevant state procedures, and whether they are compliant and effective.

Audit of assets delivered for use. Examine whether the fixed assets delivered for use are real and complete, whether the transfer procedures are complete and compliant, and whether there is any false delivery of assets or off-the-books assets and other issues.

Investment efficiency. Evaluation of investment efficiency and other economic and technical indicators to meet the requirements of the investment project management, marketing status and other aspects of a comprehensive analysis, evaluation of the social and economic benefits of project investment.

Quality and risk control of engineering audit

Strengthening system construction and standardizing internal management. According to the actual situation to develop audit work rules, used to regulate the behavior of auditors, improve the efficiency of audit work and audit quality. Multi-level review system of audit working papers should be established to avoid work errors due to complex data calculation and other reasons, and the establishment of a review system is conducive to reducing audit risks and improving the quality of engineering audits.

We should adhere to the "three don't let go" principle for the problems found in the audit, that is, "don't let go if the cause of the problem is not clear, don't let go if those who are responsible for the problem and those who should be educated are not educated, and don't let go if the corrective measures are not implemented", and we should strengthen the follow-up and inspection of the application of the results of the audit. To strengthen the application of audit results of tracking and inspection, to do "audit and to investigate, audit and to change, audit and to use", some with general problems, through investigation and analysis, to find the flaws and weaknesses of the management system, and put forward the improvement of the views and recommendations.

To summarize experience in a timely manner and lay a solid foundation for future audits. Timely summary of the audit approach and methodology as well as the discovery of the problem and other content, through continuous summary and accumulation of experience, to promote the standardization of engineering audit work, so that the audit work is constantly improved.

Business training for auditors should be strengthened. Auditors should strengthen the study, seriously study the relevant state policies and regulations, improve their own business level, and strive to improve the quality of work of the audit. Scientific and planned training for engineering auditors to promote the comprehensive quality of auditors to further improve the audit risk reduction, improve the quality of audit work has an important role that can not be ignored. At the same time, through the auditor's *** with the study, exchange, can also make the quality of the auditor to get *** with the improvement.