Research On Modeling And Control Of Audit Evaluation System Based On Risk Management

The risk assessment has become the soul of risk audit from the view of development process of modern audit. The research literatures of risk audit have been focusing on the evaluation and analysis to the technology and efficacy of the method, and only stressing the concept of risk evaluation, but not lucubrating to the "risk assessment" that affects the core. However, how to promote the rational assessment of audit main body is the key that determines the effective implementation of risk audit, as well as is the developmental emphasis of audit performance that takes the "customer satisfaction" as the basis.The core issue studied by audit comprehensive evaluation is the lack of basic theory and general methods in the study for audit evaluation for the present researches are devoid of system. Many theoretical research results of audit evaluation are short of system, adaptability, breadth, and even the most basic concept foundation, thus having great distance to the practical application.Basing on the idea of audit service, utilizing the view of system engineering, studying the form and system structure of "bottleneck" problems in the audit service, as well as planning and controlling the audit system have great theoretical and practical significance to enhance the management level of China audit service, to gear to international standard, to build a platform for the development of China audit and new social security system, to release fundamentally from unlimited liabilities of audit undertaken by the country or society, and to relieve the unlimited liabilities of audit service borne by the audit.Through delicate, embemed and thourgh research and proof, this dissertation innovated in the basic research on audit service operation and control, in the organizational structure of audit review optimization, in the audit dynamic operation and control and the evaluation and feedback of audit behavior. This dissertation Provided Decision-Making Support for the founding of audit evaluation and feedback system.This dissertation mainly based on theory study through qualitative and quantitative methods. It integratedly use dynamic design theory, operation, Mathematical statistics, Decision theory, modern forecasting theory and information theory; otherwise this dissertation used a lot of technology, such as structure dynamic design theory, Mathematical Analysis, systematic engineering, Fuzzy Entropy, Markov Process and Multiobjective Programming. In empirical research, this dissertation used a lot of mathematic methods and programmed using C language.This dissertation solved the fundamental research thinking of audit risk structure optimization regular pattern description and currently audit service restriction. It discovered the crucial reason which restrained the audit body risk and founded the golden section model of audit system structure optimization allocation and then researched the modeling and control problem of systematic audit duality relation body using engineering method and founded a audit performance fuzzy evaluation model based on customer satisfaction, which provided quantitative basis for the further development of audit operation and control.The research results of this selected subject will greatly advance the establishment of audit evaluation system, realize the transition and mechanism revolution of the audit system, as well as the transfer process of modern audit from the "traditional planned audit to audit service satisfaction", and enable the audit to play the role of "Experience Guidance" and "Theory Traction", as well as play a fundamental promoting role to the development and research of the entire audit service.