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Construction audit and technical expertise |
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Construction audit and technical expertise
Specialists of JSC "INAUDIT" have sufficient experience in the field of technical expertise and construction audit. Work on construction expertise (audit) consists of the following stages:
- Conducting complex audits of the financial and economic activities of organizations, incl. and with a branched network.
- Conducting targeted documentary checks to identify the misuse of budgetary funds and the facts of theft, determine their size.
- Conducting financial investigations on identified thefts and misuse of public funds.
- Study and analysis of the construction management scheme.
- Analysis of the organization of financial and managerial accounting of capital investments in construction (organization of the document circulation system, verification of the conformity of the list / structure of fixed assets in the financial accounting structure and designation of objects in the investment project / estimate calculation, assessment of the accounting (financial), management and tax accounting of the construction process , the organization of analytical accounting of expenses for the created fixed assets);
- Analysis of tender documentation for the selection of construction contractors, analysis of the use of consolidated estimate data during a tender.
- Analysis (study) of the construction documentation at the stage "Working Documentation" and "Executive Documentation", calculation of the scope of work provided for by the working and executive documentation. Based on the analysis of the provided documentation (specifications and statements of work volumes), the calculation of the scope of work is performed. Drawing up of corresponding settlement tables characterizing the total values of the scope of work.
- Conducting in-situ examination of the objects of examination (visual inspection). Fixing the current technical condition of the objects of expertise. A visual comparison is made of the actual technical parameters of the work performed and the materials used, with the parameters of the works and materials specified in the reporting, design (working and executive) documentation. Photo-fixing of the objects of expertise: photographs of the technical condition of the premises and of the structures of the objects are performed.
- Determination of construction readiness of construction sites.
- Study of the register of costs for the construction of facilities, determination of the relative importance of the value of contracts and costs in the total cost of the costs incurred.
- Analysis of contractual agreements, as well as additional agreements to treaties.
- Analysis of acts on acceptance of completed works of CС-2 (ACT OF CAPITAL CONSTRUCTION) for construction for the composition, volume and cost of works performed. Compilation of the resulting table (cumulative sheet) with the results of this analysis.
- Selective analysis of the unit prices used by contractors in the contracted contracts in comparison with the average market prices applied in different regions.
- Sample analysis of the cost or costs of installed (purchased) equipment used by contractors when building the objects of examination (audit), compared with the average market, used in the regions.
- Carrying out of calculations of cost of actually executed works on building.
- Verification of the reasonableness of determining the estimated cost of construction: study and assessment of calculations contained in the budget documentation in order to verify the correct use of the quotations for the performance of works / standards / norms and conversion factors (selectively), verification of the cost of materials used in accordance with the project documentation (selectively); Establishment of compliance of the estimated cost of construction with constructive, organizational and technological and other solutions provided for in the project documentation; analysis of the reasonableness of changes in the estimates.
- Carrying out calculations of the cost of construction using enlarged indicators of the cost of construction.
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