山东电力高等专科学校学报

分析了委托单位对中介机构工程结算审计管控不严引起的问题,提出了委托单位在中介机构选聘前、提供服务过程中、结算审计工作结束后等环节应采取的具体管控措施,形成工作闭环,堵塞管理漏洞,提高中介机构结算审计质量和效率。

The problems caused by the lax management of consignor on the project settlement audit of intermediary organ are analyzed.The specific measures that should be taken by the consignor before the appointment of intermediary organ,in the course of audit service and after the completion of settlement audit are put forward,so as to form a closed-loop of work,plug the management loopholes,and enhance the quality and efficiency of the settlement audit of intermediary organ.