by Ricardo Massera
Audits of construction works and projects are demanded by organizations from different sectors, regardless of size and purpose (construction, renovation, expansion and other improvements), and for the different execution regimes (global price contract, unit price contract, tasks, integral work and integrated contracting).
Auditing services for construction works and projects not only aim to review data for cost and expense recovery, but also to prevent costs and expenses throughout the projects, support the implementation of internal controls, improve asset safeguards , monitoring performance indicators and optimizing processes, as well as preventing fraud, collusion and other irregularities. Monitoring by auditors and/or consultants from the initial phase of the work is of paramount importance, including budget review, support for the preparation and review of contracts, definition of the eventgram and critical path, scheduling of resources, elaboration and review of policies and processes , among other relevant aspects.
Auditors generally act as intermediaries between the contracting party and the contracted companies, providing support and opinion on disputes, litigation and claims in relation to the project, with the purpose of providing independent and objective assurance on capital investments.
Mapping, knowing and managing risks with a focus on the management tripod (cost, time and quality) is essential for the success of any project. We can illustrate below some risk factors frequently found in audits performed:
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Services poorly performed, performed partially or untimely;
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Documentary changes and informal processes;
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Uses of financial resources scheduled for activities other than those planned;
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Non-compliance with organizational policies and processes;
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Claims and requests for alteration of the contractors due to planning problems;
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Overpricing, collusion and evidence of fraud;
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Labor problems;
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Handling of purchasing and contracting processes;
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Problems related to health, work safety and the environment;
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Risks related to lack of insurance or inadequate coverage for contracted insurance.
Among these factors, labor problems stand out, as responsible for more than half of the occurrences (in number of cases), as well as problems related to insurance, with about 20% of occurrences, based on a study of the most common points. identified in the services performed.
TATICCA – ALLINIAL GLOBAL has a team of professionals specialized in the provision of audit services and monitoring of construction works and projects, providing effective support to your company with independence and technical qualification, assisting in cost recovery, improvement of internal controls, monitoring of status and indicators, as well as improving security aspects and safeguarding resources.
PFor more information, visit www.taticca.com.br or e-mail taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.