On My Government The Formation Of The Audit Risk Model, Model Construction And Control Mechanisms

Our government auditing organs as a government oversight body, in the aintenance of the socialist market economic system and the smooth operation of the state-owned assets to protect the safety of integrity, and played a major role in the audit risk of impact is far-reaching and significant. However, as the audit work long-term low-key and institutional cover, people for the government's lack of understanding of audit risk. Indeed, as China's market economy reform deepens, and the strengthening of international exchanges, and the steady advancement of the rule of law, the public awareness of the rights and the strengthening of the audit notice the implementation of the system, a government audit risk and the increasingly vague dominant change.At present in the meaning of the audit risk, impacts, causes, model construction and control measures, China has made some research achievements, but on the meaning of the audit risk there is no unified understanding of the audit risk model construction and the lack of risk factors the necessary linkages, government audit risk control guidance poor, resulting in the lack of systematic control measures.This paper seeks to use analysis and case analysis, from the meaning of the audit risk, through the formation of the government audit risk reasons both theoretical and practical aspects of analysis, on the one hand the government the necessity of the existence of audit risk, the other from the system on the point of view of the government audit identified risk factors. The article is divided into the government audit risk political risk, organizational risk, implementation risks, cultural risks and environmental risks of these five elements, and from the elements and the elements, elements and systems, systems, and environmental point of view of this, several of the relationship between , pointed out that several systems is the risk of mutual penetration and mutual influence. Based on this, the article re-established a government audit risk model, and put forward the audit risk control measures. In the political system, not to implement the audit system, but the introduction of the accountability system for government audit in organizational systems, planning internal control system, to establish a government audit of internal and external coordination mechanism in the implementation of systems, the audit sunshine system, and strengthen audit quality control, speed up the building of professional ethics audit staff, and to establish a government audit accountability system in the cultural system, and establish a "people-oriented, focus on the overall situation and the people's livelihood," the core values training "services the rule of law, fairness and justice embodied" the spirit of the audit. In addition, the government also proposed to reduce audit risk measures.