Audits of construction works and projects are required by organizations from various sectors, regardless of size and purpose (construction, renovation, expansion and other improvements), and for the various execution regimes (contract for global price, contract for unit price, tasks, full contract and integrated contracting).
The auditing services of construction works and projects are not only aimed at reviewing data to recover costs and expenses, but also to prevent costs and expenses throughout the projects, support the implementation of internal controls, improvement in the safeguarding of assets, monitoring of performance indicators and optimization of processes, as well as the prevention of fraud, collusion and other irregularities. Monitoring by auditors and/or consultants from the initial phase of the project is of paramount importance, including budget review, support for drafting and reviewing contracts, defining the eventogram and critical path, scheduling resources, drafting and reviewing policies and processes, and other relevant aspects.
Auditors generally act as intermediaries between the contractor and the contracted companies, providing support and opinion to disputes, litigations, and lawsuits related to the project, with the purpose of providing independent and objective assurance about capital investments.
Mapping, understanding, and managing risks focusing on the management tripod (cost, time, and quality) is essential for the success of any project. Below, we can illustrate some risk factors frequently found in audits carried out:
· Poorly performed, partially or untimely performed services;
· Documentary changes and informal processes;
· Uses of financial resources programmed for activities other than those planned;
· Non-compliance with organizational policies and processes;
· Requests and requests to change those contracted due to planning problems;
· Overpricing, collusion, and evidence of fraud;
· Labor problems;
· Manipulation of purchasing and contracting processes;
· Problems related to health, work safety and the environment;
· Risks related to insurance breaches 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 insurance-related problems, with about 20% of occurrences, based on the study of the most common points identified in the services performed.
TATICCA — ALLINIAL GLOBAL has a team of professionals specialized in providing auditing and monitoring services for construction works and projects, providing effective support to your company with independence and technical qualification, helping to recover costs, improve internal controls, monitor status and indicators, and improve security aspects and safeguard resources.
For more information, visit www.taticca.com.br or email taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
