A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Planning of the Construction Audit
A well-functioning audit planning ensures that the resources of the construction auditing are used efficiently and effectively exactly where the company is exposed to great risks in the project execution on the one hand, but can also possess great opportunities on the other hand. The essential steps for planning a construction audit can be summarized in an algorithm, the components of which are presented systematically and in detail in this chapter. The first step is to determine the audit objective. A distinction is made between event-related audits, prophylactic audits or prophylactic cost control. The next step is to identify the audit area, the audit field and the audit object. This is done by narrowing down the scope of the sub-processes to be audited using a matrix with the so-called audit areas in the columns, audit fields in the rows and audit objects as the intersection. If not already specified, the next step is to select the project. This can be done by scoring a selection of projects against a risk matrix based on 10 typical construction project risk criteria. The project with the highest score becomes the audit project. This step is omitted for event-based audits. Next, the basic investigation for preparing the audit begins. Identifying the required parties and the required information can again be done using a matrix with test areas in the columns, test fields in the rows, and the parties or the required information as the intersection. The final planning step of a construction audit is scheduling. The proposed algorithm is illustrated in a flowchart to support audit planning and can be used directly as a working tool.
Planning of the Construction Audit
A well-functioning audit planning ensures that the resources of the construction auditing are used efficiently and effectively exactly where the company is exposed to great risks in the project execution on the one hand, but can also possess great opportunities on the other hand. The essential steps for planning a construction audit can be summarized in an algorithm, the components of which are presented systematically and in detail in this chapter. The first step is to determine the audit objective. A distinction is made between event-related audits, prophylactic audits or prophylactic cost control. The next step is to identify the audit area, the audit field and the audit object. This is done by narrowing down the scope of the sub-processes to be audited using a matrix with the so-called audit areas in the columns, audit fields in the rows and audit objects as the intersection. If not already specified, the next step is to select the project. This can be done by scoring a selection of projects against a risk matrix based on 10 typical construction project risk criteria. The project with the highest score becomes the audit project. This step is omitted for event-based audits. Next, the basic investigation for preparing the audit begins. Identifying the required parties and the required information can again be done using a matrix with test areas in the columns, test fields in the rows, and the parties or the required information as the intersection. The final planning step of a construction audit is scheduling. The proposed algorithm is illustrated in a flowchart to support audit planning and can be used directly as a working tool.
Planning of the Construction Audit
Wotschke, Peter (author) / Kindermann, Gregor (author)
Construction Auditing ; Chapter: 2 ; 65-97
2023-06-06
33 pages
Article/Chapter (Book)
Electronic Resource
English
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