Research On Risk-oriented Performance Audit Of Government Investment Projects

In recent years,in order to meet the needs of social and economic development for public goods,government public projects increase year by year.The audit and supervision of various government investment projects has become a matter of concern.In order to ensure the smooth construction of such projects and reduce investment risks,and to better realize their economic and social benefits,risk-based auditing and supervision have been paid more and more attention.The performance audit of government investment projects under the traditional audit mode mainly centers on financial audit,which is difficult to meet the efficiency and emphasis requirements of government investment projects.Risk-oriented audit can more comprehensively and objectively understand and analyze the business and management risks of the auditees,rationally allocate audit resources according to the nature and field of project risks,improve audit efficiency and accurately evaluate project performance.Therefore,the performance audit of government investment projects based on risk orientation has become a development trend.Based on the study of relevant theories and practices at home and abroad,this paper compares risk-oriented audit with traditional audit,and points out the theoretical and practical significance of introducing risk-oriented audit into performance audit of government investment projects.Based on the analysis of the development and current situation of the performance audit of Chinese government investment projects,this paper puts forward the necessity of introducing risk-oriented audit from the aspects of the development of audit theory and the increasing audit risk,aiming at the existing problems such as imperfect laws and regulations,inflexible audit procedures and single audit mode.The feasibility of introducing risk-oriented audit is analyzed from the aspects of quality assurance,theoretical development and practical experience guarantee.According to the risk of government investment project performance audit process,could be divided into government investment performance audit of the project,the government investment project performance audit plan,the implementation of government investment project performance audit procedures and government investment project performance audit process,the end of four phases,emphasizes to introduce the risk-oriented audit mode of government investment project performance audit each stage of the process,put forward the notice to big data,the application of cloud computing,identify the high risk investment project performance audit field,reasonable allocate audit resources,improve the efficiency of government investment project performance audit.In S city logistics park service platform project performance audit,for example,will risk oriented performance audit process introduced into the logistics park service platform project audit,through the risk assessment to determine the key audit areas,combined with identified risks for its performance evaluation,put forward methods and way to optimize the government investment project performance audit.