基于风险导向的工程各阶段审计思路与控制研究

发布时间：2018-04-02 09:39

本文选题：工程　切入点：风险导向　出处：《重庆大学》2012年硕士论文

【摘要】：近年来，随社会主义经济制度的建立和刺激经济发展，增加就业的需要，固定资产投资额每年都是处于稳步上升的趋势。对这些资金在工程建设投资领域的监管，工程审计发挥着重要的作用。作为一个具有多阶段生命周期的复杂系统，建设工程有着复杂的内部关系和外部环境，涉及环节众多，周期长，多专业协作，这些都会给审计工作带来风险。实施建设工程全过程跟踪审计是建设工程风险管理的重要手段。建设工程审计的风险因素是来自各个方面的，风险因素的产生和增加，容易造成风险事故的发生。风险事故的发生是成为风险损失的直接原因。建设工程审计的风险从可行性研究阶段就有可能发生，一直到工程竣工结算结束，这一全过程说明风险发生的时间段建设工程整个周期。本文将风险导向审计的思路引入到工程审计的各个阶段当中，通过风险分析和评测，利用相关性分析和回归分析，建立模型，确定建设项目风险重点环节，并且运用风险导向审计模型建立控制流程，保证建设项目“质量、速度、效益”目标的实现。最终理念在于将风险导向审计的理论与方法应用到项目审计的全过程，构建一个具有可操作性的建设项目风险审计导向模式，通过审计流程控制建立一个可以兼顾降低项目审计风险、建设风险和建设项目风险管理的工作系统。本文的研究内容共分七个部分：第一章，绪论，包括论文研究的背景和意义，国内外关于风险导向审计的研究现状，以及论文的研究方法和主要内容；第二章，工程审计理论分析，包括建设项目的周期性分析和工程审计所面临的审计风险分析；第三章，风险导向审计思路分析，包括风险导向审计模型的建立和传统的风险导向审计程序分析；第四章，将风险导向审计的思路引入到工程项目跟踪审计过程中，介绍风险导向审计理论在工程审计各个周期的应用；第五章，建立数据模型，进行重点风险分析，包括评估指标的相关性分析和回归分析；第六章，将风险导向审计思路运用到实际的工程项目中，包括以审计证据为中心的主要材料及设备价格的风险分析，现场签证的风险导向化审计流程，，工程结算审核的重点控制风险分析；第七章，结论与展望，包括本文的研究结论及有待解决的问题等。
[Abstract]:In recent years, with the establishment of socialist economic system and the need to stimulate economic development and increase employment, the investment in fixed assets is steadily rising every year.Project audit plays an important role in the supervision of these funds in the field of project construction investment.As a complex system with multi-stage life cycle, construction project has complex internal relations and external environment, involving many links, long cycle, multi-professional cooperation, which will bring risks to audit work.It is an important means of risk management to carry out the whole process tracking audit of construction project.The risk factors of construction project audit come from all aspects, and the emergence and increase of risk factors can easily lead to the occurrence of risk accidents.The occurrence of risk accident is the direct cause of risk loss.The risk of construction project audit may occur from the stage of feasibility study to the end of project completion and settlement. This whole process indicates the whole period of construction project in which the risk occurs.In this paper, the idea of risk-based audit is introduced into every stage of engineering audit. Through risk analysis and evaluation, using correlation analysis and regression analysis, this paper establishes a model to determine the key links of construction project risk.The risk-oriented audit model is used to establish the control flow to ensure the realization of the goal of "quality, speed and benefit" of the construction project.The ultimate idea is to apply the theory and method of risk-based audit to the whole process of project audit, and to construct an operable risk audit oriented mode of construction project.Through audit process control, a work system can be established to reduce project audit risk, construction risk and construction project risk management.The research content of this paper is divided into seven parts: the first chapter, introduction, including the background and significance of the paper, the domestic and foreign research on risk-based audit, as well as the research methods and main contents of the paper.Theory analysis of engineering audit, including periodic analysis of construction project and audit risk analysis of engineering audit.It includes the establishment of risk-oriented audit model and the analysis of the traditional risk-based audit procedure. Chapter four introduces the idea of risk-based audit into the process of project tracking audit.This paper introduces the application of risk-based audit theory in each cycle of engineering audit; chapter 5, establishes the data model, carries on the key risk analysis, including the correlation analysis and regression analysis of the evaluation index; the sixth chapter,Applying the idea of risk-based audit to the actual project, including the risk analysis of the main materials and equipment price centered on the audit evidence, the risk-based audit process of the on-site visa,Chapter 7, conclusion and prospect, including the conclusion of this paper and the problems to be solved.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.6

【参考文献】