文章基本信息

标题：AUDITUL FINANCIAR ŞI AUDITUL PROIECTELOR – STUDIU COMPARATIV
本地全文：下载
作者：Elena DOBRE
期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2008
期号：3(13)
页码：162-164
出版社：Moldova State University
摘要：The project audit is a thorough examination of the management of a project methodology and procedures, its records,its properties, its budgets and expenditure and its degree of completion. It may deal with the project as a whole, or onlywith a part of the project. The formal report may be presented in various formats, at a minimum, contain comments onthe following points: 1. Current status of the project. Does the work actually completed match the planned level ofcompletion? 2. Future status – Are significant schedule changes likely? 3. Status of crucial task: What progress has beenmade on tasks that could decide the success or failure of the project? 4. Risk assessment. What is the potential for projectfailure or monetary loss? 5. Information pertinent to other projects. 6. Limitations of the audit. What assumptions orlimitations affect the data in the audit? Note that the project audit is not a financial audit. The audit processes are similarin that each represents a careful investigation of the subject of the audit, but the outputs of these processes are quitedifferent. The principal distinction between the two is that the financial audit has a limited scope.