Construction And Application Of Risk Model For Tracking Audit Of Municipal Engineering Projects

At present,most of the audits of municipal engineering projects in China have adopted the mode of completion settlement audit,and the whole process of tracking audits has not been fully popularized.This kind of post-event control auditing method has largely prevented the engineering audit from fully utilizing the role of avoiding waste of funds.It is also difficult for auditors to conduct real-time supervision of construction projects from project initiation.In order to reduce the audit risk in the audit process,it is necessary for auditing agency to carry out the whole process of follow-up auditing,which combines pre-project auditing,construction auditing and completion auditing,from the decision-making stage of the project.This study studies the tracking audit of municipal engineering projects from the perspective of identifying and assessing audit risks.Firstly,the thesis adopts the literature research method,and conducts in-depth research on the domestic and international literatures of audit risk model and engineering tracking audit.Secondly,the paper adopts the questionnaire survey method to carry out a specific fuzzy comprehensive evaluation of the constructed audit risk model,and clarifies the audit risk composition of the municipal engineering project tracking audit.Finally,the case study method is used to empirically study the audit risk of the lighting improvement project in the core area of X city,which clarifies the high risk points in the audit process,and provides suggestions based on how to effectively avoid the audit risk of municipal engineering project tracking audit.The main conclusions of the thesis are as follows: Firstly,the application of the audit risk model of the municipal engineering project tracking audit is very necessary in practice.Auditors need to start from the high risk areas of audit with the model in order to curb adverse phenomena and control the cost of municipal engineering cost,and then make the most of funds.Secondly,the audit attention of project decision-making stage needs to be improved.In the current project tracking audit work,strengthening the audit attention at the decision-making stage of the project,and increasing appropriate audit resources and audit costs can effectively improve the overall audit effect and audit efficiency of municipal engineering.Thirdly,auditors must adhere to independence in the process of project tracking audits.The function of engineering tracking audit is to supervise and serve.In order to maximize the role of auditing,it is necessary to coordinate both supervision and service.Finally,by reasonably controlling the remuneration of auditors in third-party intermediary institutions,the audit risk can be reduced and the overall audit quality of government auditors can be improved.