An Analysis Of Tracking Audit Risk Contral In ZH Highway Construction Project

Since the 1990s, the major highway construction project has always been the ex-post audits. In the post-audit mode, simply can not fully disclose the risks that exist in construction projects, such as the decision failed, wasteful investment, risk management and other imbalances, but can not increase the cost of visas and change control of the whole process. So the construction project tracking audit as a new audit model is eager to introduce major projects. Audit tracking highway construction projects throughout the entire process of project construction, covering all aspects of project construction, and therefore a complete construction project tracking audit process there must be a considerable track audit risk.In this paper, ZH highway project tracking audit risk exists and launched a comprehensive risk control analysis. First describes the research the causes and significance of this study, highway construction projects at home and abroad to track audit risk control study conditions for a simple commentary on the research paper ideas, research, research methods and innovation of this paper briefly Overview; second section describes the basic theory of tracking audit risk control, including the construction project tracking audit theory, control theory and audit risk audit stakeholder theory; once again introduces specific conditions ZH highway tracking audit risk control; fourth explains ZH highway project tracking audit body tracking, auditing norms tracking system to track audit staff the right to monitor, track risks exist in terms of audit fees and payment mechanisms; fifth track on the causes of its existence audit risk analysis carried out further proposed deletions power supervision mechanism, market pricing and payment mechanisms unscientific, audit specification system is imperfect, lacking a number of reasons, such as the scientific concept of tracking audit; sixth reason for the formation of risk and risk arising accordingly pointed to by personnel selection training philosophy, establish monitoring mechanisms to track audit authority, improve tracking audit pricing and payment mechanism, improve the tracking system to solve the existing audit norms risk; Finally, the main conclusions of the paper.ZH highway project on track audit risk control analysis and study, not only to improve the tracking of audit risk control theoretical structure has good benefits, risk control to track audit practice of innovation theory also promoted, but also expected to solve the follow-up audit in highway construction tracking project design risk arising for tracking audit results to further improve risk control has laid a good foundation.