摘要
随着建设项目全过程造价管理的不断推广和应用,工程审计已经愈来愈多地在工程建设中被应用,跟踪审计作为工程项目管理的一种动态目标控制方法,将事后审计变为事前、事中和事后的全过程跟踪审计,按照全方位、全过程的审计要求,跟踪审计使审计和建设同步走,实现了对工程的全程动态监控。
Along with applying and popularizing the cost management in the process of construction project, engineering audit has been applied in the all project construction more than before. Following audit, a kind of method of dynamic target control can change the audit at the end to an audit in all construction process including in advance, interim and at the end. According to the audit demand of the all item and process, the following audit makes the audit and engineering construction implemented at the same time, the dynamic monitoring and control in the all process of engineering construction will be achieved.
出处
《山西水利科技》
2009年第4期91-92,94,共3页
Shanxi Hydrotechnics
关键词
水利工程
工程管理
跟踪审计
water conservancy engineering engineering management following audit
