Study On Tracking Audit Risk For The Implementation Phase Of Large-scale Governmental Construction Projects

At present,our country is increasing the financial investment of major infrastructure construction projects.In order to strengthen the audit supervision of major public projects,promote the saving of financial funds,improve the efficiency of the use of funds,standardize the project management,guarantee the construction of the project,prevent and punish the corruption,the audit institutions have creatively implemented it.Major public project tracking audit.The major public project project is the key investment plan of our government.It has a huge investment,a long construction cycle,and has public and public welfare.Compared with the conventional construction project audit,the audit risk is more and the risk is greater.The tracking audit cycle of the project implementation stage is the longest and the most difficult.In the follow-up audit of major public project implementation,how to prevent audit risk has become one of the important research topics in the field of tracking audit.On the basis of extensive reading of the theory of tracking audit and audit risk,this paper expounds the risk of tracking audit of major public project projects on the basis of extensive reading of tracking audit and audit risk.By analyzing the risks and risks faced by the audit business in the stage of the implementation of major public projects,a set of applicable to our country is constructed.In the implementation stage of major public projects,the audit risk index system is tracked,the weight of each index is determined by the analytic hierarchy process,and the grey comprehensive evaluation model is used to evaluate the audit risk in the implementation stage of the major public engineering projects,and the conclusions are obtained,and the pertinent risk prevention measures are put forward.The purpose of this study is to improve the audit risk theory system in the implementation stage of major public engineering projects through the combination of theory and practice,and to verify the feasibility of evaluating the audit risk by the grey multi-level comprehensive evaluation model through the case analysis.It provides reference for tracking risk management in the implementation phase of the project.