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Basics
A so-called audit is a systematic and process-independent examination of quality-related activities in accordance with the planned instructions and objectives to be achieved. It determines whether processes have been carried out in accordance with standards. The internal audit independently and objectively examines the company processes and control systems on behalf of the company management. Internal Audit performs these tasks in the commercial, technical and legal areas of the company. Technical Auditing assesses the quality of technical processes and identifies potential for optimization in the area of process and risk management. As a special audit with a focus on construction processes, the construction audit is a sub-area of the technical audit and thus of the internal audit. The construction process or the execution of construction work is the totality of interrelated, coordinated activities, tasks and processes that are carried out over a certain period of time in a certain quality. With very few exceptions, the construction process is not carried out by a single person. A large number of people are involved in bringing a building to functional maturity. Construction projects are characterized by three main task areas: project management, planning and execution. All three fields of activity involve numerous sub-processes. In order to carry out a process analysis, criteria must therefore be defined in advance according to which the analysis is to be carried out. The careful analysis of the processes allows conclusions to be drawn about the maturity of the processes and provides an assessment of the risks to which the construction process is exposed. This chapter discusses the theoretical foundations and concepts, from the classification of construction auditing in corporate management to general process management and the systematic nature of processes in the execution of a construction project.
Basics
A so-called audit is a systematic and process-independent examination of quality-related activities in accordance with the planned instructions and objectives to be achieved. It determines whether processes have been carried out in accordance with standards. The internal audit independently and objectively examines the company processes and control systems on behalf of the company management. Internal Audit performs these tasks in the commercial, technical and legal areas of the company. Technical Auditing assesses the quality of technical processes and identifies potential for optimization in the area of process and risk management. As a special audit with a focus on construction processes, the construction audit is a sub-area of the technical audit and thus of the internal audit. The construction process or the execution of construction work is the totality of interrelated, coordinated activities, tasks and processes that are carried out over a certain period of time in a certain quality. With very few exceptions, the construction process is not carried out by a single person. A large number of people are involved in bringing a building to functional maturity. Construction projects are characterized by three main task areas: project management, planning and execution. All three fields of activity involve numerous sub-processes. In order to carry out a process analysis, criteria must therefore be defined in advance according to which the analysis is to be carried out. The careful analysis of the processes allows conclusions to be drawn about the maturity of the processes and provides an assessment of the risks to which the construction process is exposed. This chapter discusses the theoretical foundations and concepts, from the classification of construction auditing in corporate management to general process management and the systematic nature of processes in the execution of a construction project.
Basics
Wotschke, Peter (author) / Kindermann, Gregor (author)
Construction Auditing ; Chapter: 1 ; 1-64
2023-06-06
64 pages
Article/Chapter (Book)
Electronic Resource
English
Springer Verlag | 2023
|Wiley | 2017
|Springer Verlag | 2021
|British Library Online Contents | 2018
UB Braunschweig | 2017
|