Research On Risks Involved In Megaprojects From Auditing Perspective

Megaprojects involve a wide range of fields,often with large numbers,large investment amounts,long construction periods,many participants,high technical requirements,difficult construction,and wide social impact of the project.This has led to major projects in the construction process.The risk factors faced are much more complicated than those of general construction projects,and it is easy to induce various irregular operations or even illegal behaviors,thereby causing adverse effects on the entire society.Therefore,while obtaining the benefits brought by major projects,we should pay attention to the risks arising from the construction of these megaprojects,but how to effectively foresee and reasonably prevent project risks that have not yet occurred or are in the incubation period,in order to improve the management performance of major projects Is an issue that we urgently need to consider.This research explores the mechanism of risk of megaprojects through a combination of qualitative and quantitative research methods.First,22 typical cases were selected from the National Audit Office report,and a qualitative comparative analysis method was used to analyze the microscopic configuration effects of the risk results and behavior of the cases.Analyze the multiple concurrent causal relationships between the behavior links of megaprojects and the occurrence of risk results.The typical model configurations can be summarized into 6 types,including project management risk model,pre-stage and construction risk model,bidding and contract The coverage of the three configurations of management-related risk models is close to 80%.Finally,it gives targeted management suggestions for the three most common problem models.Based on the configuration analysis and found the typical conditional configuration,Bayesian network is used for risk assessment.First,from the typical configurations obtained by QCA analysis,the two most influential configuration models with the highest coverage and the highest coverage are selected based on the types of risks involved in these two configurations.Commonly used qualitative statements and applicable regulations guide-fixed assets investment audit preliminary screening of risk points,further through expert interviews to determine the risk factor set of major engineering projects,the use of GeNIE2.1 software to construct Bayesian network model,for Bayesian After learning and inferring from the network model,the three key factors that lead to the risk of megaprojects are analyzed.They are illegal collusion bidding,construction unit subcontracting and subcontracting projects,inadequate budget execution.Out of the six main causes,comprehensive model analysis results and questionnaire survey results put forward targeted suggestions to effectively prevent risks in megaprojects,improve project management performance and improve operations.This study based on a large amount of data using the method of qualitative comparison analysis and bayesian network configuration characteristics of a megaproject risk and the risk assessment research,analyze the risk mechanism,explore the key factors that lead to megaproject risk,a megaproject management provides the new ideas to find breakthroughs,prediction and prevention of megaproject risk has a certain value,the major projects to improve project management performance.