Strengthening the management of enterprise audit work is very necessary to promote the healthy and stable operation of various economic activities of enterprises. The following is a 5,000-word graduation thesis for the auditing major that I have collected for you. Welcome to read and refer to it! There is a 5,000-word graduation thesis for the auditing major 1
A brief exploration of the whole-process tracking and auditing of hospital construction projects
1. The role of tracking and auditing the entire process of hospital construction projects
(1) Improving standardized management
Relatively speaking, hospital construction projects have long cycles and high investment costs. Large scale, many control links, special requirements in construction technology, pipeline construction, radiation protection walls, and sterile ventilation systems, as well as strong professionalism, etc. If the traditional post-settlement audit method is still used, it will be difficult to adapt to the actual audit of the project. needs, and even seriously affect the project duration, project quality and project cost. The implementation of the whole-process tracking audit method will effectively make up for the limitations of traditional post-event supervision. Auditors will be fully involved during project construction, and will be able to discover and analyze relevant loopholes and problems in a timely manner, stop some irregular behaviors, and form The report is then submitted to the hospital construction management department for processing, providing important first-hand information for the management of the entire project and improving the standardized management of the entire project.
(2) Improving project performance
For hospital construction projects, through the method of tracking and auditing the entire process, audits will be provided for project decision-making, design, bidding and other work. Data reference improves the accuracy and scientificity of early project demonstration, investment, and related decisions. Adopt a full-process tracking audit method, extend the audit work to the signing of contract terms, and make full use of audit expertise to reduce various risks that affect the interests of the hospital due to unreasonable terms. During the tracking audit process, the auditors will go through the infrastructure project Professional knowledge systems such as costing and financial auditing are used to understand the early operation of the project and lay a good foundation for subsequent project progress payments and project completion settlement audits. In addition, when conducting project audits, relevant auditors must go deep into the construction site and record first-hand information on project change visas, material and equipment cost expenditures, and concealed project acceptance to confirm the actual construction status, so as to provide data for subsequent project settlements. Reference basis, and resolve existing problems and hidden dangers in advance to reduce subsequent conflicts due to inconsistencies in project quality and change quantity.
(3) It is conducive to preventing corruption
When quality or economic problems occur in any construction project, the direct cause is more or less related to the lack of supervision. In hospital construction projects, decision-making, management and supervision directly form a check and balance mechanism. Through the whole process tracking and auditing, a third party is involved in the entire project material procurement, supplier identification, program design, bidding and project supervision. In the tracking, auditing and supervision of relevant behaviors, it will form a direct restriction on the use of power of each functional department or unit, increase the attention of all participants, and conscientiously implement relevant plans and work. By utilizing the tracking audit of the entire process, the occurrence of fraud problems can be well prevented, and the entire project can curb corruption problems from the source.
2. Key control points for whole-process tracking and auditing of hospital construction projects
For hospital construction projects, when implementing full-process tracking and auditing, it is generally necessary to build a specialized management organization. The audit control of its specific project management process can be simply summarized as shown in Figure 1.
Figure 1. Whole-process tracking and audit process of hospital construction project
(1) Application for investment project stage
1. Review and decision-making process
Mainly involves the review of the standardization of project decision-making procedures, the optimization of construction plan selection, the rationality of decision-making arguments, and the completeness of relevant approvals, etc., so as to strive for the project to be successfully passed as soon as possible.
2. Review the research report
The research report submitted by the business department generally needs to conduct a feasibility study analysis to determine whether the research report has a certain degree of authenticity, accuracy, validity and scientificity. etc., to have a clear understanding of the project, and to fully understand the project through the whole process tracking and auditing, which will be beneficial to the later review of the feasibility study report and reduce the possibility of errors in the project.
3. Review the investment estimate
In this process, the main task is to review the investment estimate, funding sources and budget investment plan, verify its accuracy and authenticity, and ensure that the project The sources of funds are reasonable and all stages of project implementation are carried out smoothly.
(2) Contract signing stage
When signing a project contract, specific terms need to be reviewed to ensure that the relevant terms are in line with the interests of the hospital. In actual work, it mainly involves the audit of formal contract bidding process, clear design and construction drawings, complete bill of quantities, project payment terms, project settlement, visa and change pricing, etc., and also audits the contracts signed by the hospital infrastructure management department. Supervise the procedures to check whether the contract terms and the bidding documents are consistent to ensure that there is no "yin and yang" contract. In addition, regarding the contract terms, it is also necessary to review whether legal consultation and lawyer opinions are required to see whether the division of rights, responsibilities, and benefits between the parties in the contract terms is clear and beneficial to the hospital.
(3) Construction stage
1. Acceptance of concealed projects
For concealed projects, it is necessary to cooperate with the infrastructure management department, supervision unit and design department in a timely manner. On-site verification and countersigning. At the same time, preliminary verification of on-site images and data is required to ensure that the project volume and visa are consistent, and that the visa construction and workload calculations are carried out alternately to provide important information for later completion settlement and reduce the occurrence of subsequent disputes.
2. Review of design and engineering changes
When projects and designs are changed, budget and settlement review work is required, thereby providing important information for the hospital infrastructure management department’s change decision-making. material. In actual work, since projects with higher costs and larger changes are more likely to be exploited by construction units to defraud hospital construction funds through overestimation and cutting corners, audits must be focused. During the audit process, it is not only necessary to verify the actual quantity of the project, but also to review whether the construction technology used meets the requirements of the contract and tender documents. In addition, during the design change process, if there is additional investment, the allocation and settlement of funds must be reviewed to prevent the construction unit from using the design change to achieve unpredictable purposes.
3. Review of contract claims
During the project construction process, if the construction unit, machinery equipment lessor, material supplier, etc. make a claim, the audit agency must conduct Effective audit work and make recommendations based on the audit report, thereby strengthening the effective control of claim amounts and keeping losses to a minimum. And if there are errors or defects in the design agency, the cost changes and remedial measures required. For example, cost expenditures such as repairs, reinforcements, and demolitions must be negotiated with cost engineers, infrastructure management departments, and design agencies to review the reasonableness of the claims. In addition, if the construction unit encounters problems such as improper construction or wrong selection of process methods, the change costs will not be dealt with, and the construction unit will be responsible for the entire process in accordance with the contract. And if the construction period is delayed, the quality cannot be guaranteed, and the cost cannot be controlled, counterclaims will have to be made.
(4) Review of project advance payment and progress payment
During the project construction process, the construction unit, supervision unit and infrastructure management department shall submit monthly reports on project quantities. , they must be required to submit monthly payment proposals in accordance with the terms of the contract, and verify the payment of project progress payments to avoid overpayment problems.
In addition, the payment payments of the lessors and material suppliers of relevant machinery and equipment must be reviewed to avoid affecting the authenticity and accuracy of the project cost.
(5) Completion and settlement stage
1. Audit during acceptance and delivery
In the process of acceptance and delivery, the audit work mainly includes the acceptance of some key projects and overall delivery acceptance. When conducting acceptance inspection, all parties involved in the construction project must arrange for personnel to participate to ensure that the construction drawings and design drawings are consistent. And verify the procedures such as project changes, visas and concealed projects. After completing the acceptance work, the auditors must collect and archive relevant archives in a timely manner to provide a basis for future completion settlements.
2. Audit at the settlement stage
Before starting the audit of the completion settlement, review the contract and bidding documents again, clarify the range of the minimum bid, and clarify which content adjustments involve cost changes according to the terms of the contract. For those that are not involved, we will collect visa information about project costs on site, review whether the workload calculation is accurate, and whether the changes conflict with current regulations. We will propose visa forms that do not comply with the contract provisions and on-site visa system regulations, and check and reduce the increase in design changes. amount of work. Work with the project estimator to review the completion settlement based on the pricing methods stipulated in various contracts, based on contract terms, design and construction drawings, and documents related to quotas and fees, and review the total cost of all project settlements, contract management and execution status Summarize the report and give audit opinions.
III. Conclusion
In summary, hospital construction projects are relatively complex and the actual construction process involves a wide range of fields. This article mainly explores the whole process tracking audit. Its functions and key control points will be discussed briefly. Among them, the key control points will mainly explore the investment project stage, contract signing stage, construction stage and completion settlement stage. It is hoped that we will pay more attention to this aspect and obtain auditing standards in future work. further improve.
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