Through the audit of investment projects, the authenticity, legitimacy and efficiency of economic management activities at all stages of construction projects are reviewed and supervised, and the construction units are promoted to strengthen project management and standardize investment behaviors to ensure the authenticity, compliance and legality of fixed asset investment activities. Xiaobian will share with you a high-scoring whole-process audit plan, hurry up and collect it for later use!
Audit program
About the audit program of XXX
XX Company Trial Case [20XX] XX No
1. Audit items
XX audit of final accounts for the completion of construction projects
Second, the audited unit
XX Company
3. Basis for compilation
XX company's 20XX annual audit work plan
Fourth, the audit objectives
Through the audit of investment projects, the authenticity, legitimacy and efficiency of economic management activities at all stages of construction projects are reviewed and supervised, and the construction units are promoted to strengthen project management and standardize investment behaviors to ensure the authenticity, compliance and legality of fixed asset investment activities.
Fifth, the audit method
Adopt the methods of on-site audit and delivery audit, as well as joint audit with the construction unit (relevant professional departments and personnel) and intermediary agencies.
6. Audit scope, content and focus
(1) In accordance with the requirements of the audit project, the scope of this audit is all the economic activities involved in the XX construction project as of December 31, 20XX, and the entire construction process of the project is evaluated in combination with the follow-up audit of the previous two years.
(2) In accordance with the audit objectives, the specific content and focus of this audit are as follows:
1. Establishment and implementation of internal control systems related to construction projects
Inspect the establishment and implementation of relevant systems. Whether the construction unit strictly implements the project legal person responsibility system, and whether it strictly implements the relevant management system in accordance with the division of responsibilities and the definition of authority. Review whether the bidding and bidding procedures of investment projects are legal and compliant, and whether the management of project contracting is legal and compliant. Review whether the contract documents of the investment project are complete, whether the signing procedures are complete, and whether the performance of the contract is legal and valid. Focus on checking whether the management systems related to project construction are sound and effectively implemented.
2. Implementation of the estimated budget of the construction project
Review the approval of documents at all stages of project construction, and review whether the basis for project construction and investment control is true and legal. Review the implementation of the development plan of the construction project to see if it meets the requirements of the approved budget estimate and preliminary design. It is important to examine whether there are problems such as increasing the construction content, expanding the scale of construction, raising construction standards, or overspending the budget estimate due to management problems, and crowding out or falsely listing project costs.
3. The source, use and control of construction costs for project construction
Review whether the source of construction funds is legal, whether it is in place in full and timely according to the investment plan, and whether the use of funds is compliant and legal. It is important to check whether the construction funds are in place and the fund raising plan and investment progress, and whether there is a large amount of idle funds, or losses and wastes such as shutdown and waiting for materials due to insufficient funds. Examine whether the construction funds are earmarked, whether the payment is made in accordance with the progress of the project, whether there is any misappropriation, misappropriation, transfer of construction project funds, the formation of "small treasury", "off-the-books" and losses and waste.
4. Other project management
Examine whether the qualifications of design, construction, supervision and other units meet the requirements; examine whether the procurement methods of main materials and equipment are reasonable, legal and compliant, whether bidding or price comparison procurement is carried out, whether the relevant provisions of centralized procurement are implemented, whether the accounting of equipment and materials, and whether the expenditure of procurement and storage costs are true, legal and compliant; whether there is continued land acquisition and sea acquisition in the later stage of the project, and whether the compensation fees for land acquisition and demolition comply with the relevant regulations and standards; Review the environmental protection of construction projects, and focus on checking the synchronization of environmental protection facilities and the construction of the main project and the effectiveness of implementation.
5. Review the settlement of the project
(1) Review whether the implementation of the design plan of the construction project meets the requirements of the approved budget estimate and preliminary design.
(2) Review whether the cost composition of the project in the construction project is reasonable, whether the expenditure is compliant, whether it is reasonably prepared and implemented in accordance with the design requirements and project schedule, and whether the quota that affects the project cost and the consumption of main materials are accounted for in accordance with the regulations.
(3) Review whether the implementation and application of the project budget (settlement) quota are consistent with the provisions of the contract, whether the price calculation is correct and compliant, whether the calculation of the engineering quantity is correct, whether the application of the project category and the determination of the fee standard and the fee base are compliant and accurate, and whether the adjustment of the material price difference is compliant, true and correct.
(4) Verify the main engineering quantity through the survey project site, check whether the on-site visa and design change content are true, whether the procedures are complete, and whether there is any flexibility in the project.
Seventh, the need to provide the information provided by the audited unit
Engineering design documents, construction drawings and construction drawing budgets, supervision logs, bidding materials, qualification certificates and fee collection certificates of design, construction, supervision and other units, economic contracts such as design, construction, supervision and procurement, project settlement materials, design changes and on-site visas, materials and equipment procurement and management, use materials and other required information.
8. Specific audit procedures and methods
(1) Audit procedures
1. In the audit preparation stage, it is mainly to carry out pre-trial investigation and prepare audit work plan. The audit team understands and grasps the progress of the project by collecting and familiarizing itself with the relevant information of the project, determines the time, methods and procedures for the implementation of the audit, and prepares the implementation plan of the audit work.
2. In the audit implementation stage, mainly after the notice is delivered to the audited unit, the audit team begins to require the audited unit to provide information related to the audit matters, and adopts the audit methods such as investigation, audit and analysis determined by the plan, collects and forms audit certification materials and prepares audit working papers.
3. At the end of the audit, it is mainly to sort out the data, write the audit report, solicit the opinions of the audited unit, and archive the data.
(2) Main audit methods and procedures
1. Inquiry method. Through communication with the relevant personnel of the audited unit, understand and grasp the basic situation of the project, and understand the operation and management activities related to the project.
2. Review and check the method. By reviewing and checking relevant documents, contracts, meeting minutes, account books and vouchers, ground engineering design and settlement and other materials, analyze the authenticity, legitimacy and compliance of its expenses.
3. Spot check method. Through the spot check and recalculation of the ground engineering settlement or quota sub-items, and the comparison of the project handover book, check whether there is any false listing of work content, false increase in project quantity, false increase in cost, etc.
4. On-site verification method. Auditors verify the authenticity of the physical workload by going to the site to verify the physical workload.
5. Joint audit method. Adopt the method of joint audit with the relevant professional departments, personnel and social intermediaries of the construction unit, effectively communicate with the participating joint audit departments, actively understand the progress of the project, and conduct a preliminary review of the project settlement part by the relevant departments of the construction unit, and the intermediary agency is responsible for the final settlement audit of the ground supporting projects such as the project ××.
9. Audit implementation steps and time arrangement
1. Preparation stage: from October X to October X, 20XX, conduct pre-trial investigation, collect and familiarize yourself with relevant information and relevant documents, understand the progress of the project, formulate audit methods and implementation procedures, prepare audit work plans, and issue audit notices.
2. Implementation stage: from October X to October X, 20XX, go to the audited unit for on-site verification, verify the main workload, visas, etc., review the settlement of the project, review the project management work, prepare and review the audit working papers, and solicit the opinions of the audited unit.
3. Reporting stage: from 20X to X, sort out the information, write the audit report and solicit the opinions of the audited unit, file the data, and end the audit work.
10. The division of labor between the members of the audit team and the specific audit verification matters
(A) the division of labor of the audit office
Comrade ××× (team leader) is responsible for the overall organization and coordination of the audit team, and coordinates the relationship with the audited unit and the joint audit participating units. Specifically, it is responsible for the examination and approval of the audit work plan, audit working papers, audit reports and other audit-related materials, as well as the identification of audit results and the verification of other audit documents, and is responsible for the integrity construction of the audit team.
××× (chief auditor) assists the team leader in carrying out the work, is responsible for the review of the audit working papers, and adjusts the audit focus and personnel division in a timely manner according to the changes in the audit verification situation. Specifically, it is responsible for verifying the organization of on-site work, reviewing the establishment and implementation of internal control systems such as investment project management processes, reviewing the construction procedures, construction periods and construction basis, and the implementation and adjustment of budget estimates for investment projects, assisting Comrade ××× in reviewing the settlement of projects in construction projects, and preparing audit working papers and other audit documents for this part.
Comrade ×× is responsible for the comprehensive collection, summary, analysis and writing of the audit report related to the audit work. It is mainly responsible for reviewing whether there are any violations in all aspects of project construction
Oppose the relevant national and local environmental protection laws and policies, whether the examination and approval procedures related to environmental protection are complete, examine whether there is any loss and waste caused by quality problems or increase investment, assist Comrade ×× to review the settlement of the project in the construction project, and be responsible for the collection of relevant materials, the preparation of audit documents, the analysis and summary of audit results and the writing of the audit report of the project
Comrade ×× is responsible for examining the qualifications and market access of the participating units; examining the performance of the duties of the supervision units; the situation of land and sea acquisition, the bidding, procurement, storage, and use of project materials; the price difference and settlement of the materials supplied by A; the random inspection of the main consumable materials due to the loss and waste caused by quality problems or the increase in investment; inspecting the management of the remaining materials of the project; assisting Comrade ××× in reviewing the settlement of the projects in the construction project; and making a preliminary summary of the situation within the scope of his responsibility. Analyze and write the audit documents.
Comrade ××× examines whether the settlement of the ×× projects in the construction project meets the requirements of the approved budget estimate and design, and examines whether the ××, ×××, ××× and other components of the construction project are reasonable, compliant and authentic. Review the settlement of the project in the construction project, check whether the ×× costs in the project are reasonable and compliant, whether they meet the requirements of the engineering design, and whether the consumption composition and collection of various materials are accurate, reasonable and compliant. And the preliminary summary and analysis of the situation within the scope of its responsibility, and the preparation of this part of the audit documents.
Comrade ××× is responsible for examining the bidding and bidding of the project, the conclusion and performance of the contract, the implementation of the project schedule, assisting Comrade ××× in examining the settlement of the ×× projects in the construction project, and making a preliminary summary and analysis of the situation within the scope of his responsibility, and writing the audit documents for this part.
Comrade ×× is mainly responsible for the financial cost accounting of the project, including auditing the source, availability and use of project construction funds, construction project cost accounting and construction project income, asset delivery, and the establishment and implementation of the internal control system for review and evaluation. And the preliminary summary and analysis of the situation within the scope of its responsibility, and the preparation of this part of the audit documents.
(2) Participate in the division of labor of the joint audit construction unit
Comrade ×× is responsible for participating in the coordination and organization of the personnel of the joint audit construction unit.
×× is responsible for coordinating and communicating with the personnel of the audit branch office on the management of the ground engineering of the construction project, reporting the progress and settlement of the ground engineering of the project on time, and preliminarily reviewing the settlement of the civil engineering and installation part of the ground engineering.
Comrade ×× is responsible for the preliminary review of the accounting of the financial cost of the project, and cooperates with Comrade ××× to prepare the audit working papers and other audit documents for this part.
(3) Participate in the division of labor of joint audit intermediaries
Responsible for reviewing the settlement of supporting projects on the local surface except for ×× projects, including the settlement of individual projects. And responsible for the preparation of audit working papers and other audit documents for this part.
11. Other relevant requirements
1, in strict accordance with the "audit project implementation management measures", "audit quality control implementation rules" and other system specifications to carry out the audit work, audit found problems in a timely manner to prepare audit working papers, do a draft or a draft, and the required annexes are attached to the back of the working papers as required, before the withdrawal of all audit working papers, shall not be omitted, the working papers should be reviewed and confirmed by the team leader, and the audited unit signed the opinion.
2. The members of the audit team should fully understand the importance of the audit work, and actively give full play to everyone's subjective initiative, sincere unity, and collective efforts in order to achieve the purpose of successfully completing the audit in the spirit of clear division of labor, each taking its own responsibilities and cooperating with each other.
3. The audit team implements a step-by-step responsibility system to effectively ensure the quality of audit work. After the audit work is completed, the audit team leader presides over a meeting to summarize the experience of carrying out the audit project; each participant summarizes the work undertaken, talks about the experience of carrying out the project audit, checks the deficiencies, and puts forward suggestions for improving the audit of the investment project; finally, the chief auditor summarizes the work summary and hangs it on the audit network for exchange.
4. Each auditor should pay attention to his own image, be strict with himself, and consciously abide by it
The regulations of the branch and the audit office on the construction of a clean and honest government should be conducted in a clean and honest manner, and the work and rest time should be conscientiously observed, and in principle, no leave should be allowed during the audit period, and the audit team leader should approve it if necessary.
Prepared by: XXX Reviewer: XXX
Audit Office of XX Company
X/X/20XX