Probe - Accounting, Auditing and Taxation

Optimization and efficiency improvement paths for construction engineering audit processes under the background of smart auditing

Keran Wang

The University of Queensland

DOI: https://doi.org/10.59429/paat.v8i2.14474

Keywords: smart auditing; construction engineering; auditing process; efficiency improvement; process optimization

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Abstract

With the rapid iteration of digital technologies such as big data, artificial intelligence, and BIM, smart auditing has become a core direction for the transformation and upgrading of the construction engineering auditing field, effectively addressing the pain points of traditional construction engineering audit processes, such as cumbersome processes, low efficiency, and weak risk control. Based on the technical characteristics and core connotations of smart auditing, this paper systematically analyzes the problems existing in current construction engineering audit processes, such as process disconnect, data silos, insufficient technology application, and mismatched personnel qualifications. Combining the audit needs of the entire life cycle of construction projects, it constructs an optimization architecture for construction engineering audit processes from the perspective of smart auditing, proposes targeted efficiency improvement paths, and uses case studies to demonstrate the feasibility of the optimization solutions, providing theoretical support and practical reference for the digital transformation of the construction engineering auditing industry.

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