Tracking Audit Risk Management Of The Construction Phase Of Engineering Project

Based on the perspective of audit units and departments,the paper is the study of the project construction phase on the system tracking audit risk management.The paper through the system access to national, local, industry association and other about construction project tracking audit of the relevant laws, regulations, system;Analyze the use of tracking audit in construction engineering project, and in reference to domestic and foreign advanced idea of audit, the audit, on the basis of scientific research results, summarized according to the research focus, the comprehensive research achievements at home and abroad to establish a hierarchy model of construction phase tracking audit risk management;It is concluded that the current internal audit risk management model of the elements and their mutual relationship.In this study a university gymnasium construction project tracking audit project as an example, compiled the questionnaire.Through the construction, supervision, construction, consulting and auditing departments, have practical experience of project management, engineering auditors to carry out the construction phase tracking audit risk management aspects of the questionnaire survey, to accumulate basic data, obtain the first-hand information.And on the basis of the summary questionnaire survey data level 3 indicators of risk judgment matrix is established.Use of construction phase tracking audit risk evaluation index system and risk management model, judge the size of the tracking audit risk and the risk factors for sorting, distinguish the main and minor risk, analysis, summary tracking audit risk management characteristics, hierarchical order, hierarchy total and consistency check.The ranking, the corresponding risk factors through the analysis and research, in line with the current situations of engineering construction.This study in order to optimize the construction engineering project construction phase tracking audit mechanism for valuable theoretical exploration.Based on the experience of the author is engaged in the construction project audit, risk management of construction phase tracking audit method, the cause of the risk factors, such as development and changes are summarized and analyzed, and make it more systematic and theoretical, and proposed the corresponding risk prevention measures accordingly.The author applies the measures to the audit practice, good results were obtained, which makes the conclusions of the study’s rise as a method of the internal audit risk management system.