Research On Audit Risk Control Of University Construction Project

As the reform of the domestic higher education system continues to deepen,many colleges and universities have begun to build,expand,and rebuild projects.These college construction projects have become an important part of project management.Faced with a large number of college construction projects with large funds,the primary task is to prevent the loss of investment funds and prevent the participating units from deliberately increasing the project cost.It is necessary to audit college construction projects,review and correct illegal measures in a timely manner to ensure orderly of the project.In the actual application of the project,the school not only needs to refer to the audit results proposed by the third-party audit agency,but also needs to follow up and review the project from its own perspective,correctly assess the project audit risk,and assume the responsibility for improving the audit quality.Therefore,the risk evaluation research on the follow-up audit of construction projects in colleges and universities has become an important part of the project cost audit work.The thesis analyzes the peculiarities of life cycle audits by sorting out the classification of university engineering projects,common basic audit methods,and audit operation modes,and sorts out the life cycle audit process,combining the basic situation of University A and the current on-site progress and construction period The reasons for the lag are analyzed from the project decision-making stage,des construction ign planning stage,bidding process stage,construction construction stage,completion settlement stage,operation and maintenance stage of the whole life cycle,and 22 risk indicators are screened and identified through questionnaires to construct the construction of collegesand universities Project audit risk evaluation index system.Based on the comparative analysis of existing research results,combined with audit characteristics,an audit risk evaluation model for college construction projects based on ANP and projection pursuit analysis was constructed.Due to the interaction and influence relationship between the indicators,ANP was used to construct the network hierarchy and calculate the comprehensive weight of the indicator.Based on the projection pursuit theory,the system is judged by the multi-dimensional feature quantity of the projection system,the data is normalized and then the projection gets the best mapping direction,the projection feature value is obtained,the optimal solution is calculated,and the audit of university construction projects is realized Risk evaluation and analysis.Finally,use the A University Training Center project for example applications,use ANP and projection pursuit audit risk evaluation model for evaluation and research,and conclude that the risk level of the construction stage and the completion and settlement stage is level III,the project decision-making stage,and the bidding process stage,The risk level in the operation and maintenance stage is level II,and the risk level in the design and planning stage is level I,and specific recommendations are given.