Application Research Of Risk-oriented Internal Audit Of PPP Projects In State-owned Construction Enterprises

As a government and social capital cooperation model,the PPP model is conducive to improving the efficiency of the use of social capital and reducing the use of government financial funds,and thus gradually promoted by the government,In the cooperation of PPP projects,state-owned construction enterprises,as project contractors,put more emphasis on improving risk response capabilities in the PPP model to prevent the problem of social capital distrust of the government and divestment.This also requires state-owned construction enterprises to change the existing system-based audit mode in the internal audit of PPP projects,and to transform the internal audit of PPP projects with risk-oriented to better cope with the problems that PPP projects may encounter during the implementation process.Then,how to use risk-oriented internal audit in PPP projects;how to properly identify,evaluate and control the audit risk of PPP projects;how to allocate audit resources reasonably becomes a problem that we need to pay attention to and solve.The existing research on risk-oriented internal audit includes the development,mode,and risk management relationship of risk-oriented internal audit.The research finds that risk-oriented internal audit can effectively identify and evaluate risks and allocate audit resources reasonably.At the same time,when the scholars researched the PPP project’s production and advantages,they found that the operating cost of the PPP project was effectively reduced and the construction efficiency was improved.For the internal audit research of PPP projects,it is found that the risk of PPP projects exists at all times.Through the above research,domestic and foreign scholars are mature in the research of risk-oriented internal audit and PPP projects,but there are some shortcomings:First,the research on risk-oriented internal audit focuses on theoretical research,and the research object is mostly internal enterprise system.In terms of management,there is a lack of research on specific project cases.Secondly,the research on internal audit of PPP projects is mostly theoretical research,lack of specific case studies,and the lack of research based on risk-oriented internal audit perspective.After reading a large number of documents on risk-oriented internal audit and PPP model,this paper sunmarizes the research results and shortcomings of the existing literature.Through the research on the internal audit status of S project,it finds the problems existing in the internal audit of S project,and introduces risk-oriented The internal audit mode identifies the risks that may exist in the S project,constructs a risk evaluation system to determine the audit focus,implements the necessary audit procedures for the audit focus,and analyzes the effectiveness of the S-project risk-oriented internal audit.Finally,the PPP project risk evaluation system is proposed-The promotion significance.The research methods in this paper are mainly literature research methods and case analysis methods.The literature research method mainly collects relevant literatures and studies the literature,systematically understands the development status of risk-oriented internal audit and PPP models at home and abroad,and summarizes relevant conclusions and opinions.The case study method takes S project as the research object.Through the analysis of the internal audit status of S project,it finds out the problems,and proposes an improved analysis based on the risk-oriented internal audit perspective,and puts forward relevant suggestions.Taking the internal audit of S project as an example,this paper takes risk identification,risk assessment and risk response as the core,deeply understands the project situation,finds the defects in the S project audit process,and puts forward some suggestions for these audit defects.The risk assessment system of S-project risk-oriented internal audit is given to other PPP projects for reference and promotion.