| Construction project features in big investment and long construction period. Compared to the common project, it is hard to control the risk. Therefore, we must take the track audit mode for construction project to shift the audit center, which should help us find the deficiency and improve it to decrease the risk and waste, if track audit mode doesn’t evaluate and identify the risk of construction project within the limited audit resources, and it just makes the audit plan of non-targeted and pointlessness. Finally, limited audit resources can’t distribute reasonably during the links of construction project to bring about waste and omission. Most of the corporations exist the problems on risk control management in construction program currently. Therefore, it is very important for us to highlight the risk management in audit and it also needs the support of the theory, which is the focus of the paper.This paper analyses the existing problems of Huaneng corporation, including track audit of construction project only launch in the beginning of project; audit supervision omission is before the project; paying less attention to acquiring and analyzing the related information beforehand; during the period of track audit,it doesn’t make the risk evaluation and identification to the all links and audit resources deficiency,audit data emission and track audit time involved in confusion.the paper establishes the new track audit mode of construction project through risk evaluation with the normative research and empirical research methods. During the construction project, it will evaluate and identify the risk of all links. And it also can use audit resources effectively according to the risk assessment level. From the macroscopic level, it can help us hold the audit stress and control the audit risk effectively, at the same time; it finds the risk factors deeply and discovers the existing problems of feedback management to increase the value for the organization. |
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