建设项目审计重点是对国家建设项目预算的执行情况和决算进行审计监督,即针对工程项目开展工程造价审计和竣工财务决算审计。本文结合宝钢国际的实践,探讨工程项目审计中的关键控制点。从事后审计转向实施过程监控近年来,对于工程项目的审计管理逐渐成为宝钢国际内部审计机构的一项重要工作。实践中可以看到,简 The audit focus of the construction project is to audit and supervise the implementation status and final accounts of the national construction project budgets, that is, carry out auditing of project cost auditing and completion financial accounts auditing for the project. This paper combines Baosteel ’s international practice to discuss the key control points in the auditing of construction projects. In the recent years, audit management of construction projects has become an important work of Baosteel International Internal Audit Institution. In practice you can see, Jane