Research Of Government Investment Project Tracking Audit Risk

Since this century,the development of domestic economy,rapid growth of social total investment scale,large amounts of money into the public engineering construction and infrastructure.In this case,the growing number of government investment project,a variety of economic problems is also growing,adopts the post audit method is difficult to discover the government investment projects in waste,the problem such as decision-making errors,unable to increased costs for the whole process of control and the change of visa.Tracking audit can effectively improve the phenomenon,tracking audit can be found in a timely manner projects in various irregularities,audit“immune system” function will be better able to play,make audit is able to run in the protection of national economic and social health play a positive role.Auditors in addition to attention to the audit the audit quality and bear corresponding responsibility,but also correct identification and effective control of audit risk.In the process of tracking audit,how to restrain and prevent the audit risk is the important research topic tracking audit field.This article will CQYB audit bureau of government investment project tracking audit as a case study,tracking the implementation of the audit project for YB gymnasium are introduced,the audit risk facing the analysis of the project,and the CQYB audit bureau of government investment project tracking audit risk sources and risk control measures has carried on the comprehensive analysis.In this paper,the government investment project tracking audit risk as the research object,in the first part of the study introduces the background,significance,and collect the relevant research results at home and abroad,has carried on the brief explanation to the research content and research methods,and proposes the research innovation point;Of government investment project tracking audit risks,then the concept,and expounds the concrete is the government investment project tracking the connotation and characteristics of audit risk,etc,lay a theoretical foundation for later research.And then the case analysis,this paper introduces the CQYB audit bureau to carry out the government investment project tracking audit work,YB stadium track audit implementation of the project,and analyzes the existing track audit risk;Secondly analyzes the CQYB audit bureau of government investment project tracking audit risk sources,including environment,subject,object,entrust the four aspects;According to the source of the risk,then discusses how to set up a sound system of risk liability and audit tracking system,improve the practice environment,keep track of the audit independence,audit intervention point program,standardized track audit,promote the project internal audit management,strengthen the management of intermediary personnel,enhance the quality of auditing and ethical measures;Then,the main conclusion and the future research direction of the government investment project tracking audit risk in the future.