Research On Internal Audit Risk Evaluation Of University Construction Project

With the continuous development of China’s education,many colleges and universities improve their hardware strength by expanding and building new buildings,thus forming a large number of construction projects.The scale of capital construction in colleges and universities keeps expanding,the amount involved in internal audit increases,and the audit cycle becomes longer.As a result,the pressure and risk of university construction project internal audit are also increasing.To reduce the internal audit risk of university construction projects and improve the efficiency of the internal audit of construction projects,this thesis makes a detailed study on the risk factor identification,risk assessment and countermeasures of risk factors in the internal audit project of university construction projects,and discusses how to effectively manage the internal audit risk of university construction projects.The main research contents of this thesis are as follows:The thesis expounds on the relevant concepts of internal audit of university construction projects,and according to the characteristics of engineering project construction in universities,combined with the current status of internal audit in colleges and universities,16 risk factors were identified through literature research,expert interview and questionnaire survey,and the audit risk model was used to sort out the internal structure of the above risk factors,the internal audit risk evaluation index system of university construction engineering is constructed,which consists of three first-level indexes of inherent risk,control risk and inspection risk,and 16 second-level indexes.In this thesis,the combination of analytic hierarchy method and entropy weight methods is used to determine the weights of internal audit risk evaluation indicators.The fuzzy comprehensive evaluation method is used as a risk evaluation method to construct the internal audit risk assessment model of university construction projects and assess the risks.Finally,the thesis takes D University Student Activity Center construction project as a case,conduct evaluation analysis,and conclude that the risk level of inherent risk was medium,the risk level of control risk was high,and the risk level of inspection risk was medium,and puts forward specific measures to deal with risks,so as to help D internal audit department prevent engineering audit risk.The thesis consists of 7 figures,36 tables and 82 references.