会计学院知识库

我国经济迅猛发展，基础设施经过大规模建设，水利环境、教育、文化、卫生、体育设施显著加强，为国民经济的发展、人民生活水平的提高和就业压力的减轻发挥了重要作用。展望2024年，世界经济仍旧面临复杂发展格局，导致全球经济增速继续放缓，中国经济下行压力不断加大，基础设施建设再次成为逆周期调节的主要抓手之一。在此背景下，基础设施建设继续发挥着关键的支撑作用，为经济的稳定增长和长期发展提供坚实的基础。作为基础设施建设领域的重要组成，供水工程是维持民众日常生活与生产活动不可或缺的基石，更是社会发展和人民福祉的重要保障，国家对供水工程的财政投资持续加码，促使相关项目的规模化、广泛性展开，保障其安全运行成为工程管理者的首要任务，工程管理监管如何优化成为新阶段水利工程高质量发展及现代化风险管理亟待解决的痛点，以改善内部控制、促进落实管理责任、优化资源绩效为目标的工程管理审计自然而然成为此痛点的“舒缓剂”。然而，供水工程项目因其技术之复杂、周期之漫长、投资之庞大、法规和政策是否严格遵循之难等，已构成工程管理审计工作的“致命的弱点”，严重制约内部审计发挥价值增值作用。可见，作为切中当前供水工程管理监督脉搏的主动选择和发挥内部审计机构的价值提升，拥有广泛的知识和敏锐的专业判断，并深谙法律法规的审计人员是工程管理审计的必经之路。同时，供水工程管理审计工作亟需前移审计“关口”，成为确保能够精准评估项目的经济、社会及环境效益，维护众多利益方共同利益的关键一步。

鉴此，本文立足于供水工程的现状与需求，以发挥内部审计价值增值为视角，采用T公司供水工程为案例，全面解析其启示与存在的问题并提出相应优化建议，并研究如下问题：审计人员如何应对供水工程的复杂性和多重挑战，内部审计机构如何有效地发挥其在监督管理、风险控制和咨询建议方面的关键角色，如何保障供水工程管理审计顺利实施。本文边际贡献在于丰富了工程管理审计理论与实践研究，且针对T公司供水工程管理审计中存在的具体问题，提出了加强审计队伍建设、优化审计流程、改善审计实施环境等建议，有助于提高工程内部审计的有效性和实用性，实现内部审计价值增值，为确保我国供水工程建设项目的顺利进行和高质量完成提供强有力的支撑。

China's economy has witnessed swift growth, underpinned by extensive infrastructure development that has significantly bolstered water management, education, culture, health, and sports facilities. This enhancement has been instrumental in propelling national economic development, elevating living standards, and mitigating employment pressures. As we look towards 2024, the global economy remains enmeshed in a complex development matrix, with the global economic growth rate decelerating further, thereby intensifying the downward pressures on the Chinese economy. In this scenario, infrastructure construction emerges again as a pivotal counter-cyclical adjustment tool. In this context, infrastructure continues to play a vital role in underpinning stable economic growth and long-term development. The construction of water supply projects, an integral component of infrastructure development, receives paramount attention from the government as it is crucial for ensuring basic production and living needs. The escalating investment and large-scale execution of these projects highlight the imperative of their safe operation, making the optimization of project management and supervision an urgent challenge. Engineering management audits, aimed at enhancing internal controls, enforcing management responsibilities, and boosting resource efficiency, naturally emerge as a solution to this issue. However, the complexity of technology, lengthy durations, substantial investments, compliance challenges, profound environmental and social impacts, and the involvement of numerous stakeholders constitute "fatal weaknesses" in engineering management audits, significantly restricting the internal audits' ability to add value. Clearly, auditors with interdisciplinary expertise, comprehensive knowledge, acute professional judgment, and a thorough understanding of regulations are crucial for engineering management audits. Additionally, advancing audit "checkpoints" is imperative to accurately evaluate projects' economic, social, and environmental benefits, and safeguard the interests of diverse stakeholders.

This paper, grounded in the current realities and demands of water supply engineering and aiming to augment the value added by internal audits, takes Company T's water supply projects as a case to thoroughly analyze prevalent issues and suggest optimization strategies. It delves into how auditors can navigate the complexities and multifaceted challenges of water supply projects, the pivotal role of internal audit institutions in supervision, risk control, and advisory capacities, and ensuring the smooth conduct of water supply project management audits. The paper's marginal contribution lies in enriching the discourse on engineering management audit theory and practice. It specifically addresses the challenges within Company T's water supply project management audits, proposing enhancements in audit team development, audit processes, and the audit environment. These recommendations aim to elevate the efficacy and applicability of internal audits within engineering projects, thus providing robust support for the successful and high-quality completion of water supply construction projects in China.