Research On The Follow-up Audit Risk Of Government Investment Projects

With the rapid development of economy in twenty-first Century,the government a lot of money on public works and infrastructure construction,to discover and correct all kinds of problems so many government investment in major projects in the construction process in a timely manner through the audit,at the same time in the process of audit tracking audit risk has become increasingly prominent.This paper through the study of the project life cycle risk management and the necessity of government investment construction project tracking audit content,mode,key problems,analysis of the audit of government investment construction projects in various stages of the risk management process,summarize the characteristics and performance of tracking audit risk.Using the method of fuzzy analysis theory,the government investment construction project tracking audit to identify,judge the internal risk and external risk,a risk evaluation system and risk evaluation,provide the basis for risk assessment of the project.To determine the risk factors and weights through investigation,evaluation of Ningbo fuming homes three level of risk.Based on the tracking audit various theories as the foundation,combined with China's current auditing development present situation,through the research process of tracking audit of government investment construction project,puts forward the government investment project audit,audit personnel construction,accelerate the sound track audit system and procedure,implement the risk management strategy of risk oriented audit etc.in order to reduce the risk of the tracking audit.It has certain reference significance for follow-up government investment project tracking audit risk research.