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近年来,部分高速公路经营管理单位在项目管理过程中实行了第三方跟踪审计并取得了良好的效果。本文介绍了高速公路经营管理单位项目第三方跟踪审计的基本概念、实施范围及其与大型基建项目全过程跟踪审计的主要区别,着重阐述了实行项目第三方跟踪审计的必要性、审计的主要阶段和内容以及工作中应重点关注的几个问题。
In recent years, some expressway operation management units have implemented the third-party tracking audit in project management and achieved good results. This paper introduces the basic concept, scope of implementation and the main differences between tracking and auditing of the third party of large-scale infrastructure projects and highlights the necessity of implementing the third-party tracking audit of the project, the main stages of auditing And content and work should focus on several issues.