Risk Assessment At The Whole Process Of Construction Project Tracking Audit

Construction project auditing has been practiced in our country for many years.The main method used is still the traditional settlement auditing.As China's total social investment continues to expand,more and more capital infuses into the construction industry.The phenomenon of corruption is more and more serious.The traditional ex-post audit model has failed to meet the needs of investment control and can not meet the needs of society.The whole process of follow-up auditing came into being.The construction unit's internal audit or national audit section of the force are not sufficient to fully undertake the heavy construction project audit tasks.Therefore commissioned by the project cost consulting firm and other social intermediary agencies to track the audit project also will be generated.The whole process of tracking and auditing involves a long period of time,which makes the risk of follow-up audit prominent and the difficulty of auditing increased.Therefore,it is of practical significance to study the entire process of follow-up audit and risk assessment from the perspective of social intermediary agencies.By discussing the types and causes of risk in the whole process of construction project,the paper determines the risk factors according to the corresponding principles.Based on the relevant literature method and expert consultation method,the paper initially identifies the risk of follow-up audit in the whole process of construction project,Table and conducted a questionnaire survey,analysis and verification of the whole process of tracking audit risk factors and causes,the establishment of an impact risk assessment indicators.Combined with the characteristics of such risk factors,this paper will use AHP,entropy method and fuzzy comprehensive evaluation method to establish an evaluation model of the whole process of tracking audit risk,quantitative and qualitative research on risk factors,through The actual project case should be used to verify the actual operation of the model.The purpose of this paper is to study the risk factors that affect the whole process of construction project tracking through the evaluation model from the perspective of social intermediary agencies and to get the degree of influence and probability of risk factors on the overall goal of tracking audit work.Sex to carry out the whole process of construction project tracking audit provide a theoretical basis to promote the whole process of tracking the continuous development of our audit.