There are many problems in the entrusted audit of

2022-08-23
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There are many problems in entrusted audit of transportation construction projects

in view of some problems that can not be ignored in the project management and fund management of transportation construction projects, there are many closed pores in these materials, engineering quality and so on, the Ministry of communications has formulated the management measures for entrusted audit of transportation construction projects, The measures will be implemented on June 1, 2007, ending the long-term monopoly of China's large-scale tensile testing machines of more than 5000 tons by foreign countries

it is reported that there are problems in the audit of transportation construction projects at present. First, the centralized management department entrusted with the audit work and the division of responsibilities are not clear; Second, the qualification standards of entrusted social audit organizations are different, good and bad, and even a few social audit organizations without qualifications and unable to bear audit risks also participate; Third, the entrusted audit management is not standardized, and there are phenomena such as random entrustment, instruction entrustment, human entrustment, local protection, etc; Fourth, there are no necessary restrictive measures for the participants of the entrusted audit (including the centralized management department of the entrusted audit and its staff, the entrusted unit, the entrusted social audit organization, etc.)

Fanqihua, director of the Audit Office of the Ministry of communications, said that these problems urgently need to be solved and standardized. The content regulated in the measures is the entrusted audit management of transportation construction projects, including proposing entrusted audit project suggestions, reviewing the qualification of the trustee, reviewing the audit fees, supervising the entrusted process, checking the audit quality, coordinating and dealing with relevant problems, etc

there are two conditions for entrusting social audit

for the question of whether the audit work of transportation construction projects should be entrusted to social audit organizations, fan Qihua said that not all transportation construction projects should be entrusted to social audit organizations. According to the measures for the implementation of transportation construction project audit, "transportation construction projects must be subject to audit supervision", "construction projects without audit shall not pay off the final payment of the project, shall not go through completion acceptance procedures, and shall not submit for approval the final accounts for the next 10 years after completion". However, at present, the internal audit force of the transportation industry is far from meeting the needs of the audit task of construction projects, and we need to rely on the strength of social audit organizations to complete the audit work. The "measures" stipulates two conditions for entrusted audit: one is to arrange according to the needs of audit work. According to the principle of no repeated audit, entrusted audit can be implemented when the national audit has not arranged the audit plan and the internal audit has no strength to arrange the audit. Second, the project to be audited must be approved by the leader of the unit, that is, when there is an audit demand for a construction project, the audit department under its jurisdiction can put forward suggestions for the implementation of the entrusted audit according to its own work, but whether it can handle the entrusted audit requires the approval of the leader of the unit. These two points are very important, otherwise, there will be the problem of discretionary entrustment

five provisions restrict social audit organizations and personnel

fan Qihua said that in view of the lack of necessary binding measures for entrusted audit participants in reality, the measures set corresponding binding provisions in five articles. Among them, for social audit organizations with different problems, it is stipulated that the competent departments of transportation, enterprises and institutions should notify within the system, and shall not entrust them to engage in audit business within a certain period of time. If the client fails to carry out the entrusted audit in accordance with the provisions of these measures, the superior entrusted audit centralized management department shall order it to make corrections. Those who participate in the entrusted audit management work who abuse their power, practice favoritism, neglect their duties or disclose known state secrets and business secrets shall be punished according to law; If a crime is constituted, the criminal liability shall be investigated according to law

there are three ways to entrust the audit business

the measures stipulates that the selection of trustees can adopt three ways: designated entrustment, competitive negotiation entrustment and bidding entrustment, and defines their respective scope of application. So which projects should be entrusted by bidding? What is the basis

fan Qihua said that the entrusted audit of construction projects and the selection of Trustees by bidding are new business work, which has been tried by many units, but the relevant national departments have not affected the service life of parts and formulated corresponding systems, so there is no ready-made basis to follow. In the process of drafting and revising, we found the laws, regulations and rules related to bidding, and there are no standards related to the bidding of construction project audit business

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