Research On Risk Evaluation And Audit Application Of Construction Project Management In Universities

The traditional construction project audit in our country’s colleges and universities mainly focuses on post-audit and cost audit,which can not meet the needs of the current construction project audit.The Ministry of Education has put forward some suggestions on strengthening the management audit of construction projects,in order to implement the full coverage of construction project management audit,we should highlight the key points of risk management audit,Internal Control Audit,cost audit,bid audit,Payment Audit and performance audit.However,in the practice of engineering audit in colleges and universities,the risk of engineering management is complicated and concentrated because of the characteristics of capital construction and large-scale repair projects,such as large investment,long cycle,many implementation links,and irreversible losses,etc.,the traditional audit has a poor timeliness of risk prevention and can not play the role of“Immune system” of internal audit effectively.At the same time,the audit resources are limited,and the risk evaluation system of university construction project management is lacking.Therefore,it is urgent for the internal audit of Colleges and universities to strengthen the research on the risk evaluation system of the construction project management,to carry out the construction project management audit from the perspective of risk,and to take the corresponding measures to prevent the risk according to the actual situation of colleges and universities,through the implementation of project management audit helps to improve the ability of risk prevention,management responsibility,improve the effectiveness of audit,improve the level of university governance.This paper introduces the thought of risk-oriented audit into the audit of construction project management,taking the internal audit of colleges and universities as the angle of view,taking reducing the project risk as the goal,and taking the evaluation of the risk in the field of construction project management as the main line,paying attention to the construction link with the highest risk,starting from the risk identification and evaluation of university construction project,the risk analysis and prevention run through the whole audit process,in order to help the organization to minimize the risk and achieve the construction goal,the identification,evaluation and audit procedure of construction project risk in university are combined.According to the research results of domestic and foreign experts and scholars,combined with the questionnaire results of the internal audit experts of brother universities,this paper constructs the risk evaluation system of university construction project management with 23 risk indexes in 5 dimensions by analytic hierarchy process(AHP),and obtains the risk evaluation result by Fuzzy Comprehensive Evaluation method,the risk evaluation index system and the evaluation results are applied to the practice of engineering audit in colleges and universities,and the case studies from individual to general,special to general are carried out to verify and analyze the index system,the implementation of the project management audit helps to improve the ability to prevent organizational risks,and helps to modernize the governance capacity and governance system of colleges and universities,and provides a reference for the value-added role of the construction project management audit in colleges and universities.