[ShenCai FeiYang] Construction audit starts with understanding the construction organization design

As is well known, when auditors conduct audits at the production site, they must first observe the production site, then sit down to review the process flow related to the scope of the auditee's products. Only by understanding this process clearly and implementing control requirements can the key points of the audit be grasped.

The production of construction products, like other industrial products, involves inputting production factors according to requirements, undergoing a certain production process, and then producing finished products.

For product audits in factories, the process flow must be grasped. But for construction enterprise audits, what should we focus on?

I believe it should start with the construction enterprise's construction organization design. Because the construction organization design is a guiding document for organizing engineering construction, an important means to implement scientific management of construction activities, with both strategic deployment and tactical arrangement roles. It reflects the requirements for achieving the basic construction plan, provides preparation and work content for each stage of construction, and coordinates the relationships among various construction units, trades, and resources during the construction process.

Based on nearly ten years of audit experience, I have summarized the characteristics of construction organization design in the construction enterprise audit process. I believe that by reviewing the construction organization design planned by the enterprise, the following project information can be understood, laying a good foundation for the thorough implementation of the audit:

1 Through the preparation of the construction organization design, understand the project overview, including: structural form, total building area, estimated cost, land area, geological conditions, construction location, total construction period, contracting method, requirements of the construction unit, existing conditions of the contractor, main building material supply situation, transportation conditions, and major issues to be resolved before project commencement;

2 Through the preparation of the construction organization design, understand the management team members of the project department, and review the qualifications certificates of enterprise management personnel and special operation personnel;

3 Through the construction organization design, understand the preparation of construction processes, and be able to review the enterprise's technical disclosures and safety disclosures;

4 Through the construction organization design, understand the preparation of the construction schedule and inquire about the project progress;

5 Through the construction organization design, understand the equipment configuration, and check the project department's equipment maintenance and inspection status as well as special equipment management;

6 Through the construction organization design, understand the construction methods used for some units (subunits) and main subdivisions (sub-items) of the project. These projects are usually large in volume, difficult in construction, and long in duration, playing a key role in the completion of the entire project. They include buildings and structures as well as major subdivisions (sub-items) that affect the overall situation. A brief explanation of the construction methods used for the involved units (subunits) and main subdivisions (sub-items) should be provided. The construction methods for special projects such as scaffolding, hoisting and lifting, temporary water and electricity use, and seasonal construction can also be preliminarily understood through the construction organization design, facilitating focus during the audit process;

7 Through the construction organization design, understand the construction site layout plan: ① Locations of living construction facilities ② Locations of on-site construction roads ③ Locations of on-site production and living water and electricity pipelines and power facilities ④ Storage sites for bulk materials and tempered turnover materials ⑤ Storage sites for equipment, finished products, semi-finished products, and components ⑥ Location of on-site processing plants ⑦ Geographic direction markers, to review the rationality of the site layout planning.

In summary, through the preparation, implementation, inspection, and adjustment of the construction organization design, the level of enterprise management can be seen. As auditors, by reviewing the construction organization design, we can quickly focus on audit key points. Starting construction audits from the construction organization design not only urges enterprises to provide planning and documentation capabilities but also continuously improves enterprise management levels.

United Intelligence (Jinan) Certification Co., Ltd.

Auditor Yang Zhongxiao

August 25, 2022