试论高校基建维修工程内部审计质量控制

基建维修工程与新建项目相比,在立项审批、招标询价、合同签订、施工管理、工程验收、工程结算等环节,容易出现项目审批不严谨、发包不规范、造价不控制、管理不到位、结算不仔细、监督不全面等问题。本文从理论和实践相结合,提出了高校内部审计机构在基建维修工程的内部审计质量控制对策,具有一定的实践性和操作性。

Discussion on Internal Audit Quality Control of University Infrastructure Maintenance Engineering

Compared with the new project,infrastructure maintenance engineering is easy to produces problems,such as less rigorous for project approval,non-standard of contract,lack of cost control,non-standard of management,careless settlement and incomprehensive supervision etc.,in project examination and approval,tender inquiry,contract signing,construction management,project acceptance,project settlement and other links.Combining theory and practice,this paper proposes quality control measures of internal audit of university internal audit institutions in infrastructure maintenance engineering,which has a certain practicality and operability.