Discussion on control audit of construction project management

In practical application, management control is an important part of internal control, which embodies the importance of human control. Management control carries out control audit by testing and evaluating internal control with examples. The control process is a positive process, which also reflects that the control process is a perfect process [1]. During the implementation of construction projects, audit control activities should be rechecked and reviewed with reports and materials to prevent errors in the implementation process, including audit reports and management suggestions. In the process of project implementation, it is necessary to check whether the situation has changed, but project management control audit is a means to pay attention to project progress and performance. For example, during the implementation of the project, has the priority of the project changed?

In the process of project implementation, are there any links between projects? According to the actual process of engineering construction, make realistic trend prediction, so as to ensure that all engineering activities and even the whole project are effectively and economically implemented according to the plan and contract [2]. A variety of conditions cause changes in project implementation, among which subjective conditions are particularly important and absolute changes. If the materialist dialectical relationship remains unchanged, it is relative, and the same truth can be proved. When the balance is temporary, on the contrary, the imbalance is eternal. Therefore, in the process of construction project implementation, management and control personnel must adjust the scheme with the change of construction situation and carry out dynamic control to ensure the normal and orderly implementation of the project, which verifies that the project management procedure is a dynamic procedure.

I. Audit of progress control in project implementation

In addition to the construction period, the analysis of engineering construction projects also needs comprehensive analysis from multiple angles and factors, including the influence of workload and resource consumption. Therefore, the audit of project progress can not be considered unilaterally, but must be comprehensively reviewed from multiple angles, so the project is a comprehensive concept.

During the implementation of the project, the management and control personnel realize the audit of the project duration and schedule control through the investigation and audit of the overall strategic objectives and the surrounding environment of the project, including the following three environments (political, economic and natural). When customizing the construction scheme and bidding scheme of a project, the state has corresponding guidelines, which must be within the limits stipulated by the state on construction and must not violate the building regulations and policies of local government departments. The state also has corresponding regulations on the project duration, allowing the project duration to float within a certain range. Therefore, when implementing the project, the relevant staff are required to take the completion of the project as the overall goal and identify whether the project duration is within the scope stipulated by the state and whether it violates the relevant local building policies; In order to provide scientific and feasible technical information for project decision-making, the construction period and project should not be divorced from the local economy, but should be combined with and consistent with the local economy, and the planned schedule, engineering practice and labor consumption should also be considered comprehensively.

Second, the project cost management control audit

In the field of architecture, economic benefit maximization = profit maximization-cost minimization is one of the goals of engineering construction, so cost management is an important means of management and control. Therefore, cost control is to reduce the expenditure in project implementation, optimize the cost, and control the total cost within the cost budget plan when the expected project function and time limit requirements are met, so as to maximize the economic benefits.

1.

In the process of construction project implementation, under the premise of achieving the strategic objectives, reducing the loopholes in cost management, checking and filling gaps, and maximizing economic benefits are the overall objectives of cost management control audit.

2. Cost objectives

In construction activities, if the project cost target wants to reflect its value, it needs to combine the quality target, schedule target, efficiency, workload requirement, consumption and other factors in the audit project. One-sided emphasis on target cost will make audit results wrong and misleading, so it is necessary to analyze progress, efficiency and quality at the same time.

Three. Project quality control audit

In the implementation of the project, every link is very important. No matter which link has problems, it will lead to problems in the later construction, further affecting the project quality and failing to reach the project quality objectives. Therefore, the project is a gradual process. The construction of the project follows a step-by-step process, including the following four parts: labor, materials, equipment, construction technology and so on. The following four steps are completed step by step: division project, unit project, single project and overall project. Quality control in management control should directly penetrate into the process of material procurement, supply, storage and use, focusing on the construction process of each element and each sub-project. The implementation of engineering construction consists of different links, and different units need to participate in the construction of each link of the project, which requires that quality control must attach importance to people and management control of people's work.

Target-quality control. Quality control is also to achieve a certain purpose. The purpose of quality management is to provide high-quality projects and services to satisfy customers and relevant users of projects. On the premise of ensuring customer satisfaction, the final product quality must meet the project objectives. The quality of the project and customer satisfaction will ultimately be reflected in the operation function and use effect of the project, which is an important indicator. Engineering quality management is the pursuit of the project to achieve the predetermined goals and requirements, not the pursuit of the highest quality and the most perfect project.

The design of engineering quality should be based on the needs of customers and the local environment. However, the design scheme should not only consider the local economy, but also be optimized according to the construction period and cost, and must meet the overall benefit goal of the project. In the actual project implementation, the pursuit of high quality is the purpose of all engineering projects, but in the pursuit process, it is also necessary to reduce or avoid unnecessary losses and wastes and avoid quality accidents through the audit of quality management control on the premise of meeting the requirements of engineering project functions, construction period and expenses; Relevant personnel in quality management should try their best to rationalize their work and predict and avoid possible quality problems in advance, which is the main goal of engineering quality management audit. According to the type, function and nature of the project, the audit method of engineering quality management control is selected. For some national key infrastructure and strategic facilities, clear strategic objectives are the first priority, and the quality audit of key projects is higher than the audit of construction period and cost, such as large-scale hydropower generation and combat readiness grain depot.

Four. Project Example Introduction —— Internal Control Audit of Project Management

1. Internal control audit project

In order to understand and evaluate the current situation of internal control in a construction company, the audit team conducted an internal control audit and test of the company, and put forward reasonable management suggestions for the company. Companies need to strengthen internal audit projects and realize the transformation of internal audit from traditional financial revenue and expenditure audit to internal control audit. 2. Audit implementation of internal control of project management

(1) Determine the evaluation type. This audit evaluation of internal control in project management is a special evaluation of internal control in project construction.

(2) Formulate audit evaluation plans and schemes. The internal audit of project management should clarify the project: the purpose, time, content and division of labor of relevant personnel.

(3) investigation. The audit team asked the relevant personnel of the project, filled in the audit questionnaire and signed it to confirm that it was true and effective;

Verb (short for verb) test

In this test, sample N is selected from all projects, and the business control of sample N runs through. During the test, the business control of sample N must meet the requirements of the internal control evaluation system. Therefore, in the process of project construction, it is necessary to comprehensively and effectively test the key points of each link of the sample. The test report is as follows:

1. Project startup control point, as shown in figure 1:

If you want to analyze whether the depth of the feasibility report meets the requirements, you need to ask and read the feasibility study report in the completion document of the project to understand how the report was compiled and approved.

Evaluation opinion: The perfect internal control system and good implementation of this link provide a good reference for the feasibility study report. The in-depth feasibility report prepared by the authoritative design organization and approved by the corresponding competent department has complete examination and approval procedures.

2. Sample the preliminary design and budget control points, as shown in Figure 2:

(1) Relevant personnel refer to the project completion files, and first review the preliminary design bidding documents, design entrustment and design unit information; Second, verify the preliminary examination.

(2) Auditors should 1) review the relevant clauses of the design entrustment contract, (2) understand whether the contract meets the requirements;

(3) For the project that auditors need to review, 1) whether there is a joint review record of preliminary design and budget estimate, 2) whether the personnel participating in the joint review are qualified, and 3) whether the joint review record is complete;

(4) Within the scope stipulated by the state, whether the budget preparation is in compliance with the regulations and whether the staffing personnel are qualified.

Evaluation opinion: OK, the feasibility study report was compiled by professionals and passed the joint examination and approval of relevant departments. The budget preparation personnel are also completed by the professionals of the design institute, and the preparation and approval procedures are complete.

3. Key points of construction drawing design and budget control

(1) Review whether the construction drawings and related records are complete and verify whether the drawing approval process meets the requirements;

(2) The auditor should check the preliminary design drawings and construction drawings, and require them to be consistent. If differences are found, it is necessary to review whether the construction drawings have been adjusted and approved by the corresponding departments;

(3) Auditors shall review the preparation of the budget book, review the budget book in accordance with relevant regulations, focus on the differences between the budget and the estimated budget, and review whether the difference handling procedures meet the requirements in accordance with relevant regulations.

Evaluation opinion: This design is mainly entrusted to a professional design institute, which conforms to the relevant national and local regulations and has corresponding audit procedures, so the internal control system in this link is well implemented.

4. Project bidding management control points

(1) test link, according to the relevant provisions of the company's relevant engineering project bidding, check whether the selected n samples have been tendered in accordance with relevant regulations. Focus on checking the qualifications of the bid evaluation and selection personnel and the separation from the relevant personnel of the bid evaluation unit, and focus on checking whether the bid evaluation and selection procedures comply with relevant regulations;

(2) Review the selected N companies, focusing on checking whether the bidding documents meet the requirements, and whether the contract and the winning result comply with relevant national laws and regulations. Engineering contracting is divided into general contracting and subcontracting. Subcontracting by any unit shall be implemented in accordance with the provisions of the state and local governments, and the subcontracting unit shall check whether the approval procedures of the subcontracting unit are complete;

(3) The construction unit shall review the sampled sample N, and focus on all projects to see if there are any projects that are not tendered, especially whether the construction units of civil engineering and electrical projects have all tendered, and monitor the tendering situation of survey, design and supervision units.

(4) The bid documents must be kept by special personnel, and the integrity of the bid documents should be checked frequently.

Conclusion of intransitive verbs

In recent years, the audit of construction project management control has always been a matter of great concern to the academic, business and government in China. Based on academic theory, this paper systematically and deeply discusses and analyzes the internal control of construction management, and combines its experience with practical work. In my work practice, I think and summarize the current project audit, and find that there are many problems in the project audit, that is, I pay more attention to the project cost and ignore the project management. In order to solve this problem, I put forward an internal control audit module for control audit, cost control audit and quality control audit, and then combined with the example test of this paper, it shows its application and effect well. Through this paper, the idea and audit mode of internal control audit of engineering management are provided, hoping to better promote the development of internal control audit projects of engineering management.

Three thousand words and four words of construction engineering management paper

On the Importance of Cost Management in Engineering Project Management Teaching

The occurrence of project cost involves the whole construction cycle of the project, from the beginning of construction preparation, through the construction process, to the end of the shelf life after completion and handover. In the whole process, the target cost and the actual cost are actually compared in stages, and the difference between the completion of the target cost in each stage is analyzed, and suggestions for improvement are put forward to make the actual cost close to or under the target cost.

First, the concept and composition of project cost management and its important role in construction project management

Project cost management is an important basic management of construction enterprises. It refers to the process that a construction enterprise comprehensively and systematically manages the revenue and expenditure of a project from commencement to completion according to the characteristics of the industry, taking direct consumption in the construction process as the principle and taking money as the main unit of measurement, so as to achieve the goal of optimizing the construction cost of the project. Project cost refers to the sum of labor cost, material cost, construction machinery use fee, other direct costs and management fees incurred by the project manager for organizing the project construction. The main tasks of project cost management include: cost prediction, cost planning, cost control, cost accounting, cost analysis and cost assessment.

For construction enterprises, project cost control is the main body of daily management and business activities of such enterprises, and it is the dynamic optimization combination of all resource elements according to the time rhythm, that is to say, every link in the process of project implementation is controlled by project cost, which is the main thread of life throughout the enterprise.

Second, the status of China's project cost control

2. 1 The awareness of project cost management is weak and the understanding is limited.

Many leaders, project managers and employees of construction enterprises think that cost management is a matter of finance or planning department, which has little to do with themselves and is unwilling to invest energy in research. Enterprise cost accounting? Go through the motions, become a mere formality? This phenomenon is very common. Some enterprises even tamper with the data at will in order to cope with the inspection, which seriously affects the accuracy and scientificity of cost management.

2.2 scattered organization and management, lack of effective communication and cooperation.

Some construction enterprises assign the task of cost management to finance, material procurement and on-site technical management departments. The financial department only controls the project cost from the total amount of funds, while the material purchasing department only considers the quality of material supply, difficulty and service quality, and pays little attention to the influence of material price on the cost. From the perspective of ensuring construction quality, progress and safety, the technical department thinks that the cost organization management mode lacks communication and coordination among departments within the team, and it is difficult to form a virtuous circle of cost management.

Third, the importance of project cost management in the teaching of "Construction Engineering Management"

In the previous teaching of "Construction Project Management", many teachers attached great importance to the construction quality and process of construction project management, but paid insufficient attention to the project cost management. In view of the above problems, we should also take controlling the project cost as the focus of our teaching. On the premise of meeting the contract requirements such as project quality and construction period, plan, organize, control and coordinate the expenses incurred in the process of project implementation, so as to achieve the predetermined cost target, reduce the project cost as much as possible, and guide students to use what they have learned to control the project cost in their future work.

Four, the project cost management in the "construction management" teaching should pay attention to the following points.

4. 1 In teaching, the following three links of project cost management should be emphasized:

4. 1. 1 Do a good job in cost forecasting, cost accounting and cost analysis. First, grasp the future cost level and its changing development trend, put forward a cost reduction plan, and compare the actual total cost and unit cost with the target cost. For the gap, it is necessary to analyze the difference in time and put forward suggestions for improvement so that the actual cost is close to or controlled below the target cost.

4. 1.2 Strictly implement cost control, and do well the cost control before, during and after the event. Before the production cost occurs, a series of preventive and adjustment measures should be taken according to various factors and conditions affecting the cost to ensure the management behavior of realizing the cost management goal.

4. 1.3 Implement the full cost assessment of project personnel, and control the full cost of the project systematically and substantively, including the responsibility network of various departments and units and the economic accounting of teams and groups. It is everyone's responsibility to prevent cost control, but no one cares.

4.2 In teaching, we should emphasize the four principles of construction project cost control.

4.2. 1 The principle of achieving the lowest cost is to continuously reduce the cost through various means of cost management in order to achieve the possible target cost.

4.2.2 The principle of project cost process control refers to the whole process cost control from the beginning of construction preparation, through the construction process to the end of the warranty period after completion handover. Therefore, the cost control work should be reflected in every link of the project construction, so that the project cost is under effective control from beginning to end.

4.2.3 The principle of dynamic control means that in the process of implementing dynamic control, we should grasp the key problems and difficulties that do not often appear in engineering projects, attach great importance to them and implement them? Exceptions? Management.

4.2.4 The principle of combining responsibility, right and benefit, in the process of project construction, all functional departments, teams and front-line construction personnel have the right to control costs while shouldering the responsibility of cost control; According to the characteristics of the project itself, it is necessary to formulate targeted and operable project cost management methods, so as to make the responsibility to people and practical, so that the cost control of the project can be based on laws, rules and evidence.

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