Analysis And Research On Risk Of Project Cost Audit In National Defense Science And Technology Field

In recent years, science and technology park construction in national defense science and technology is in full swing, but in the current project financial accounts audit,, The main part of audit team is financial people, mainly to review the operation of infrastructure finance. A part of the engineering settlement auditing (hereinafter referred to as the engineering valuation) as a financial audit work, are often not professional, comprehensive review. Actually, the engineering settlement mostly by construction units commissioned intermediary to complete, social intermediary valuation firm to undertake business to cater to the demand for various types of construction units and construction units, a common industry. Therefore, how to conduct a comprehensive and detailed risk analysis of the project cost audit, to repair the vulnerability, to prevent the loss of state-owned assets, is a special concern of many financial institutions.This article from the perspective of the construction unit, through consulting the literature and carry out practical research, qualitative analysis and quantitative analysis method, the risk of project settlement audit is studied, the main work is as follows:(1) through a large number of access to the literature, the existing research conducted a comb.(2) through the field research of the cost consultation organization which has cooperated with oneself and the investigation of the other cost consultation institutions, the present situation of the project cost consultation market is studied.(3) according to the work flow of project settlement audit project, through the questionnaire survey method to make risk identification of project settlement audit project, construct the project settlement audit project risk evaluation index system. In the principles of audit settlement stage, facing a major project cost audit risk factors is choose the terms of the settlement risk and to determine the risk calculation rules; in the stage of the audit settlement data, project cost audit is facing subtract data archiving risk and expense attributable risk; in measurement audit stage, the major faces of the engineering cost audit is computing on graphics settings risk, a material risk and fixed price change risks for; in summary and report writing stage, the major faces of the engineering cost audit is summary formula validity risk and aggregate content after the whole risk.(4) in this thesis, according to a construction project of aviation, the engineering settlement audit risk were empirical research, using the analytic hierarchy process to determine the settlement audit project risk factors for the respective weights, according to the fuzzy evaluation method of the risk factors to make a comprehensive evaluation.(5) based on the results of risk assessment, analysis of the focus of the settlement audit project risk control, and then put forward a series of measures to control the risk, and the implementation of the work, and achieved good results.