Research On Risk Management And Control Of Auditing Service Purchase By National Auditing Organizations

With the continuous deepening of the full coverage of auditing,the state auditing organs are facing more arduous auditing tasks,and the depth and breadth of auditing are constantly improving,which poses challenges for the national auditing organs to complete audit tasks on time and in quality,such as leading cadres' natural resource assets.A new type of auditing business such as auditing and big data auditing.Therefore,it is extremely urgent to complete the audit task on time and enable the national auditing organization to better perform its auditing functions.The new audit mode of purchasing social auditing services comprehensively utilizes social auditing resources,which makes the advantages of national auditing institutions better combined with the advantages of social auditing organizations.The state auditing agency purchases social auditing services,which are purchase service projects in government procurement.In this act,the state auditing agency introduces the decision-making and implementation behavior of the public resource allocation previously decided by it to the market competition mechanism,which can improve the country.The behavior of the auditing agency is to maximize the public interest.With the continuous development of the national auditing agency's purchase of social auditing services,various risks in this process have gradually emerged.For example,the Audit Bureau of Ganzhou District of Hebei Province proposed the risk of selecting social audit services,the risk of integrity,and the risk of differences in work objectives.The Hubei Provincial Audit Office proposed quality risks and fraud risks.These risks exist in the whole process of the state auditing agency purchasing social auditing services.Once the risk is neglected,it will affect the auditing results of the state auditing organs and affect the state auditing function.Therefore,strengthening the risk prevention of the purchase process and accurately identifying the type of risk and the probability of occurrence of the risk are important tasks to improve the efficiency of the national auditing agency in purchasing social auditing services and ensuring the quality of auditing.Based on the previous research,this paper discusses the risk identification and evaluation of the state audit institutions purchasing social audit services.The first part starts from the background of purchase,sorts out the research status of the state audit institution's purchase of social audit service,and expounds the research significance and research ideas of the paper.The second part starts from the theoretical basis,constructs theoretical support,and analyzes the current status of the state audit institutions purchasing social audit services.The third part analyzes the risks in the preparation planning phase,the purchase service phase,the implementation planning phase and the acceptance result phase from the perspective of thepurchase process,and lays a foundation for risk identification and assessment.The fourth part analyzes the risks of each stage,proposes the use of fuzzy AHP to evaluate the risks,and proposes corresponding risk management and control measures.The fifth part illustrates the application method of fuzzy analytic hierarchy process in the purchase of social audit service by the state audit institution by means of an example.