Research And Application Of Internal Audit Risk Assessment Of Construction Project

With the rapid economic development and increasing international cooperation,the Government has increased its support for infrastructure construction.During the rapidly development of construction projects,enterprises not only face increasingly fierce global competition,But also pay more attention to project management and risk prevention.Internal audit as an important product of supervision and perfect the Internal control of construction project,Also it is considered to be the organization of the "immune system".The effective internal audit work not only plays the function of auditing supervision,but also can reduce project audit risk.We will strengthen the internal control and constraint mechanism,improve enterprise management,ensure smooth running of the project.Considered many construction projects are involved in many production departments,complex structure,high work continuity,high capital intensity,etc,combined with information asymmetry of internal audit,not enough emphasis of institutions,low overall quality level of internal audit people,a variety of practical problems make the internal audit quality generally not high,thereby increasing the risk of audit,and not conducive to the persistent and healthy development of the project.Therefore,the construction project must strengthen the internal audit system,take effective measures to prevent and control the internal audit risk,improve the audit quality to avoid the audit failure is the enterprise internal audit urgently need to solve.Based on the theoretical analysis of the internal audit of construction projects,this thesis systematically researches the internal audit risk of construction projects.The main research includes the following contents:Firstly,the thesis introduces the background and significance of the research,summarizes the current situation of the theoretical research on audit risk at home and abroad,and explains the main content and methods of the research.Secondly,it elaborates the concept and characteristics of internal audit of construction projects,analyzes the relationship between internal audit of construction projects and risk management,as well as the work process of internal audit risk evaluation and other relevant theories.Again,based on analysis of the overall arrangement about the construction project internal audit,apply the method of literature study and expert consultation to analysis the main risk factors of the construction project internal audit,combined with the result of survey method to select and analyze the construction project internal audit risk factors,finally determine the total level of the internal audit risk by the construction projects as the goal layer,audit risk,environmental risk,audit strategy and method that the audit project risk and risk of internal audit staff ability as the criterion layer and 17 specific indicators of internal audit risk evaluation index system,In addition,the multi-level fuzzy comprehensive evaluation method is adopted to comprehensively evaluate the risk index of internal audit of construction projects,analyze and determine the risk level,among which the Analytic Hierarchy Process is adopted to determine the weight of the index.At the end of the thesis,choose the Kunlun Gas Branch of Zhejiang Changxing-Huzhou Gas Pipeline Engineering for the internal audit risk assessment,according to the result of four layers of the internal audit of construction project risk evaluation and risk rank,internal audit risk influence rank of case project as follows:the risk of audit project>the risk of audit strategy and method>the risk of internal audit personnel ability>the risk of audit environment;And on this basis,the thesis put forward specific prevention measures of the construction project internal audit risk from three aspects about organization,system,personnel.