“A few years ago, auditors conducting investment project reviews had to visit construction sites daily. Now, with just a computer, we can monitor project progress anytime through the BIM system and perform automated audits. This has tripled our audit efficiency compared to before,” an engineering auditor shared with the author. This transformation is thanks to the Xuzhou Audit Bureau’s proactive adoption of Internet thinking and BIM technology, which has revolutionized investment audit methods by enabling remote, real-time monitoring of government-funded projects and significantly enhancing audit quality and efficiency.
Embracing “Internet Plus” Thinking to Transform Investment Auditing
In recent years, Xuzhou City has ramped up its investment in government construction projects, managing over 100 projects annually with investments exceeding 10 billion yuan for several consecutive years. As the city’s audit bureau aimed to achieve full coverage of government investment project audits, it faced multiple challenges: the bureau had only nine investment auditors responsible for tracking and auditing over 100 projects each year, making it difficult to maintain audit quality. Additionally, numerous intermediary agencies were involved in the process, raising concerns about effectively supervising the quality of collaborative audit efforts.
Rather than hesitate, the bureau took decisive action. Recognizing that achieving comprehensive investment audits required modern technology, they adopted the “Internet Plus” approach to overhaul traditional auditing methods. After extensive research, testing, and collaboration with review agencies and BIM system developers, the bureau invested heavily in software installation, system services, and personnel training. This paved the way for the gradual integration of BIM technology into various investment and construction project audits.
Pioneering BIM Technology to Double Tracking and Auditing Efficiency
In April 2014, the Xuzhou Audit Bureau piloted BIM technology during a follow-up audit of Line 1 of the city’s rail transit system, focusing on the Zhenxing Road Station construction project. Auditors leveraged BIM’s powerful data management and cost analysis features, achieving remarkable results.
First, BIM enabled real-time uploading of audit data. Construction drawings, design changes, on-site approvals, acceptance forms, and other engineering documents could be uploaded instantly via BIM’s network interconnection capabilities. Quality defect data was also collected on-site using mobile devices, serving as essential audit evidence.
Second, project progress management and payment settlement reviews became more efficient. By inputting actual on-site progress into the BIM model and comparing it with planned schedules, auditors could identify issues early and advise construction parties accordingly for dynamic control. The model’s integration function allowed quick and accurate breakdowns of project quantities, facilitating faster progress payment reviews. From April 2014 to the present, Zhenxing Road Station has processed 12 progress payments, cumulatively reducing costs by 5.27 million yuan.
Finally, complex auditing tasks such as base price reviews, construction drawing verifications, and settlement evaluations were automated. For example, during the base price review, auditors loaded comprehensive bidding and budget unit prices into the model, automatically detecting discrepancies. They uncovered that the bidding price for 100mm sprayed concrete was 152.70 yuan per square meter—97.75% higher than the budgeted price. This became a critical control point for subsequent audits to prevent financial losses. Additionally, BIM technology expedited the calculation and verification of station and ancillary structure drawings, reducing verification disputes and completing main structure quantity reviews in one day—compared to the three days required under traditional methods.
Precise Auditing and Marked Improvements in Quality
Following the pilot’s success, auditors applied BIM technology to other projects, including the cultural and sports building at Xuzhou No.1 Middle School’s new campus, Junsheng Square, and the billion-yuan Dagang Apartment Building settlement audit. BIM’s robust data analysis capabilities enabled precise issue identification and enhanced audit quality.
During the cultural and sports building audit, the project’s complex engineering specialties and pipeline equipment posed a risk of construction conflicts and rework, potentially increasing costs and delaying schedules. Auditors used BIM’s automatic clash detection to integrate civil engineering, plumbing, electrical, and fire protection installations, identifying design conflicts early and facilitating coordinated adjustments. This reduced design changes during construction and helped control costs effectively.
In the Dagang Apartment Building settlement audit, BIM’s “external list” import function allowed auditors to quickly generate comparative analyses. They discovered that the construction unit had inflated quantities, such as an excessive submission of TC20 conduit work by 5,732 meters and an overstatement of 153 tons of steel reinforcement valued at 966,000 yuan. These findings led to a total cost reduction of 3.43 million yuan, a 15% decrease.
Strengthening Reexamination and Controlling Audit Risks Effectively
For a long time, audit institutions’ supervision of investment audit quality relied heavily on self-management by auditing units and subsequent reviews. This limited participation and oversight during the audit process, posing risks to audit quality and integrity. The introduction of BIM technology has opened new avenues for audit agencies to enhance supervision and management.
Within the BIM system, all audit materials are stored in an information database accessible with appropriate permissions. Audit team leaders, responsible officials, and reviewers can monitor audit progress and results at any time through the system’s management modules and browsers. They can issue requests and instructions promptly, ensuring real-time oversight of audit quality. This transparency minimizes risks related to integrity and quality.
In particular, BIM’s impact is significant during collaborative review agencies’ reexaminations. Traditionally, rechecks focused mainly on pricing and fees, often neglecting engineering quantity reviews, which weakened control effectiveness. With BIM, auditors can quickly build models to obtain accurate quantities, import reviewed data, and use the system’s “reconciliation” function to identify quantity discrepancies. For example, in reviewing the preliminary settlement of the “XCMG Heavy Assembly Workshop” project—covering approximately 45,000 square meters—auditors established a BIM model and completed quantity verification within three days. The entire review finished within a week, resulting in an additional cost reduction of 1.84 million yuan.
(Contributors: Liu Yujuan, Zhao Huihui, Wu Kerang, Fan Kai, Xuzhou)
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