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跟踪审计是一种建设项目全过程的动态管理模式,是审计理念的变革和创新,可以有效避免传统结算审计“虽然查出问题,但己既成事实,纠正起来难度大,下不为例”这一难题,特别适合于建设周期长、交叉作业多、隐蔽工程多、高风险行业的长输油气管道建设工程,弥补了传统竣工结算审计的缺陷,有利于及时发现项目建设管理中的漏洞和问题,有效提高项目建设的质量和效益,使工程造价审核更加严格、合理、公平。
Tracking audit is a kind of dynamic management mode of the whole process of construction project. It is the reform and innovation of audit concept, which can effectively avoid the traditional settlement audit. "Although the problem is detected, it has become a reality, difficult to correct, It is especially suitable for the construction of long-distance oil and gas pipelines with long construction period, many cross-operations, concealed projects and high-risk industries, which can make up for the shortcomings of the traditional audit of completion and settlement and find out the loopholes and problems in project construction and management timely, Effectively improve the quality and efficiency of project construction, make the construction cost audit more rigorous, reasonable and fair.