建设项目全过程跟踪审计风险问题研究

发布时间：2018-03-09 18:32

本文选题：建设项目　切入点：跟踪审计　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国固定资产投资规模逐步扩大,大量资金投向了基础设施、公共工程等建设领域。但与巨大的投资建设规模不相匹配的是,很多投资主体对建设项目的管控能力相对薄弱,基于此,越来越多的投资主体认识到跟踪审计在建设项目管理中的重要作用。面对如此众多的建设项目及其存在的突出问题,需要通过跟踪审计,在项目建设过程中,对建设项目全过程进行持续监督、过程纠偏,确保建设项目顺利完成。建设项目跟踪审计这种新型的审计方式,相比传统的事后审计为主的审计模式,强调事先的预防和控制,克服了事后监督的局限性,无论是在提高建设项目的投资效果还是从源头上遏制腐败行为上,都有着无可替代的作用。但由于跟踪审计作为一项探索性的工作,其自身还存在许多局限和不足,无形中增加了跟踪审计的风险,所以在工作中我们还应对跟踪审计风险进行有效管理。本文站在社会审计的角度,归纳了建设项目跟踪审计风险现状及问题,通过识别风险、评估风险、风险防范的风险管理流程,结合建设项目跟踪审计的实际情况,采用文献研究法、经验总结等方法,总结归纳了建设项目跟踪审计风险因素,引入风险矩阵方法对审计风险因素的风险等级进行评估,针对建设项目全过程存在的主要审计风险因素,提出了相应的风险规避策略。论文将建设项目跟踪审计风险划分为审计实施风险、审计质量风险、被审计对象风险,利用风险矩阵的方法对风险因素进行整体排序,通过实例分析,得到某高校会议中心项目全过程跟踪审计风险关键因素,并提出针对性的风险防范措施。
[Abstract]:In recent years, with the gradual expansion of fixed asset investment in China, a large number of funds have been invested in infrastructure, public works and other construction fields. Many investors have relatively weak control over construction projects. Based on this, more and more investors realize the important role of tracking audit in construction project management. Faced with so many construction projects and their outstanding problems, It is necessary to continuously supervise the whole process of the construction project in the process of project construction through tracking audit, and correct the process to ensure the smooth completion of the construction project. Construction project tracking audit is a new type of audit method. Compared with the traditional audit mode of post-audit, the emphasis on prevention and control in advance overcomes the limitation of post-audit, whether in improving the investment effect of construction projects or curbing corruption at the source. However, as an exploratory work, there are still many limitations and deficiencies in tracking audit itself, which increases the risk of tracking audit intangibly. Therefore, we should also effectively manage the risk of tracking audit. From the point of view of social audit, this paper summarizes the current situation and problems of the risk of tracking audit of construction project, and evaluates the risk by identifying the risk. The risk management process of risk prevention, combined with the actual situation of construction project tracking audit, using the methods of literature research and experience summary, summarizes the risk factors of construction project tracking audit. This paper introduces the risk matrix method to evaluate the risk grade of audit risk factors, aiming at the main audit risk factors existing in the whole process of the construction project. The paper divides the project tracking audit risk into audit implementation risk, audit quality risk, audit object risk, and uses the method of risk matrix to rank the risk factors as a whole. Through the analysis of an example, the key factors of tracking audit risk in the whole process of a conference center project in a university are obtained, and the corresponding risk prevention measures are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63

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