N+1内外结合跟踪审计模式的应用与实践
(国网新源控股有限公司,北京 100761)
- 文献要素
-
摘要:根据抽水蓄能电站项目的建设特点,结合企业内部审计实际,介绍全过程跟踪审计及N+1内外结合跟踪审计模式,分析抽水蓄能电站项目N+1内外结合跟踪审计的重点,并立足于跟踪审计管理的关键环节阐述N+1内外结合全过程跟踪审计的主要经验做法,为企业内部开展水电项目或其它基建项目内部审计工作提供参考。关键词:抽水蓄能电站;跟踪审计;审计内容;建设项目Abstract:According to the construction characteristics of pumped storage power station project and the actual internal audit of the enterprise,this paper expounds the whole process tracking audit and N+1 internal and external tracking audit model,and analyzes the audit focus of N+1 internal and external tracking audit model of pumped storage power station project. Based on key links of tracking audit,expounds the main experience of N+1 internal and external tracking audit model,in order to provide reference for the internal audit work of hydropower projects or other infrastructure projects in the enterprise.Keywords:pumped storage power station;tracking audit;audit contents;construction project参考文献[1] 丁梅.基建项目全过程跟踪审计关键控制点的选择[J].中国内部审计,2009(3):90-90.[2] 黄伟,刘晓芳,杨柳.高校基建工程项目全过程跟踪审计重点探讨[J].高等建筑教育,2010(5):167-170.[3] 彭静.重点建设项目跟踪审计的难点与破解路径[J].重庆科技学院学报(社会科学版),2014(12):78-81.[4] 王国娜.建设项目跟踪审计应用研究——基于京沪高铁项目[D].太原:山西财经大学,2015.建筑经济,2019(1):26-29