Research On Risk Management Of College Capital Construction Audit

In recent years, as the college expansion, teaching resources such as teaching buildings and student apartments are badly needed. Therefore, a new round of capital construction upsurge has appeared in many colleges to different extent. College capital construction audit developed in the internal audit department has great significance in saving cost, regulating management, ensuring project quality, optimizing the college internal controlling system, and promoting a clean and honest administration. Capital construction audit has been the program that firmly shows the social efficiency and economic efficiency of internal audit. Meanwhile, as the source of college fund and its spending behavior increasing, the area of capital construction audit, which has centralized power and big flow-funds, becomes the key region. All of these bring new requirements to the work of college capital construction audit and increase the difficulty of risk management and controlling.Nowadays, the current research of college capital construction audit is just limited within internal audit, while the research on the principal-agency risk of external audit is ignored. What's the form of these two risks in college capital construction audit? How to prevent and control these risks? All these are the problems that the colleges have to face.According to the characteristics of college capital construction audit, this thesis discusses the management problems of college capital construction audit risks in six parts. The first part is introduction, which mainly introduces the background, the purpose and the significance of this research. This part summarizes the researches of these domestic and foreign relative problems, and introduces the research method and framework of this thesis; The second part mainly discusses three relative theories, capital construction audit, capital construction audit risk and the management of capital construction audit risk, and also analyzes the interest relationship of college capital construction audit that according to the economic theory, which can provide the theoretical foundation for the management of college capital construction audit; The third part mainly discusses college capital construction audit, and divides it into internal and external risk. And then the SWOT analysis is proposed about internal and external audit institution. This part also builds the game model, which is used to analyze the cahoots problem of college internal audit consigning exterior audit agency; the fourth part builds the risk evaluation index system, and then uses the fuzzy comprehensive evaluation to evaluate the risk. According to the risk, the author gives the prevention and control measures, which can provide reliable evidences for college internal audit department to improve audit risk management of capital construction; the fifth part uses the method of case analysis. The appraisal system is used for evaluating risks of a college capital construction audit in Hubei Province, and the scientificity and practicality of this system are proved; The last part summarizes the research conclusion and the limitation of this thesis, and introduces the further research question.The main results of research are the following two aspects:(1) On the analysis of college capital construction audit risk, the author chooses the college internal audit institution as the analysis subject to divide the risk into internal risk and external risk. This can make the responsibility subject for the risk of college capital construction audit more clearly and help them full understand the risk of capital construction audit.(2)According to the analysis of the classification and reasons of college capital construction audit risk, the author tries to build the risk evaluation index system and use the fuzzy comprehensive evaluation to evaluate the risks quantitatively, which improves the current pure qualitative method of college capital construction audit evaluation, and exerts the function of mathematical method in the research on risk management of college capital construction audit.