The research of efficiency audit in the university construction project

Efficiency audit is not only the needs of transformation of the internal audit from traditional to modern, but also the inevitable trend of development of an internal audit in China nowadays. Verity and legitimate are the bottom line, the goal is the enhancement of economic efficiency, efficiency audit refers to the nature of the use of resources. In this paper, aiming at the important direction of universities resource allocation-construction projects and the poor efficiency of university construction projects in overall, a method of whole process of audit and some methods and ideas referred to three stages of efficiency audit which are about to prior, during and after construction project are used to improve the efficiency.