The Research On Application Of Risk-oriented Audit In The Army Engineering Construction Projects

At present,our country is increasing spending on military struggle preparing to enhance defense capabilities.The non-combat operations increasingly normalized.As an important component of national audit,the traditional combat readiness,equipment,storage and so on needs to audit.Besides,the army construction project audit is required as well.The independent economic supervision activities can be effective for supervising the economic activity in army construction projects.At present,along with the continuous deepening of the reform of our military logistics,its economic activity is becoming more and more complex.Therefore,while having the army engineering project audit will exist more new and greater risks.So it is quite necessary to have risk-oriented audit to the army.This paper mainly uses the survey method,literature research and case analysis research methods,studies how to apply risk oriented audit to the current military engineering construction projects through interviewing the relevant military internal audit personnel,studying the existing research results and literature at home and abroad,and listing a case of internal audit about military engineering project.The paper is divided into six parts to launch research of the application of risk-oriented audit in the military construction projects.The first part introduces the research background and significance,research status at home and abroad and the research ideas and methods.The second part reviews the risk-oriented audit theory.This paper mainly introduces the connotation and characteristics of risk-oriented audit,the changes of the risk-oriented audit mode,as well as the theoretical foundation of the risk-oriented audit.The third part introduces the condition that military engineering construction project introduces into the risk oriented audit,mainly introduces the current status of military engineering construction project audit,lists the current army in the engineering construction project audit risk,and proved the necessity and importance of risk oriented audit.The fourth part mainly has carried on the design and implementation work of army construction project.In process of risk-oriented audit implementation in the army engineering construction project,this must follow certain audit procedures.This paper using an actual military engineering construction project,leads the risk oriented audit into the construction project,illustrates how to carry out risk oriented audit in the actual work.The fifth part puts forward the corresponding suggestions in order to have a better implementation of risk oriented audit in the army engineering construction project to avoid unnecessary trouble.The sixth is divided into summary and prospect of parts.The innovation of this paper is that the previous academic research does not apply risk oriented audit to the army construction project audit in-depth.So we do not know how to apply in the military project risk oriented audit,also don't know the effect.This paper studies the risk oriented audit used in the army construction projects,find that the current traditional audit mode in the process of practical application will have some problems cannot solved,which is not suitable for the development of the current.So this paper introduces risk oriented audit model into the army engineering construction project,and lists the audit risks during the army engineering construction encountered.Through designing appropriate audit procedures,demonstrates the feasibility that introduces the forefront audit model risk oriented audit into the army engineering construction audit.Using the forefront audit model can better complete the audit work in aspects of army engineering construction.This make audit resources better able to be used in the most needed areas,control risks effectively,is advantageous to the healthy development of the army.