Research On The Risk Prevention Of The Whole Process Follow-up Audit Of Municipal Road Engineering

In recent years,municipal road construction is in full swing.With more and more investment subjects of municipal road engineering,it is very important to carry out the whole process follow-up audit in order to protect the interests of relevant subjects;it is necessary to rely on the whole process tracking audit of municipal road engineering.At present,the lack of risk awareness of the relevant practitioners of municipal road engineering hinders the development of the whole process tracking audit of municipal road;therefore,the whole process tracking audit of "early intervention,whole process tracking,focusing on prevention,focusing on prevention" can better complete the whole process tracking audit work,improve the audit efficiency,and ensure the successful implementation of the project.This paper takes the whole process tracking audit of municipal road engineering as the research scope,takes the whole process tracking audit risk of municipal road engineering as the research object,and comprehensively and scientifically identifies the risk factors of the whole process tracking audit of municipal road engineering.The research work of this paper mainly includes four aspects:(1)defining the related concepts of the whole process tracking audit risk of municipal road engineering;(2)comprehensively and scientifically identifying the risk factors of the whole process tracking audit of municipal road engineering;(3)constructing the evaluation model based on AHP Fuzzy Comprehensive Evaluation method;(4)Taking Chongqing as an example Taking a municipal road project as an example,the main risk factors are identified and scientific risk prevention measures are proposed.This paper studies the identification of risk factors,the construction of risk factor system and the determination of key risk factors in the whole process tracking audit of municipal road engineering(1)Based on the comprehensiveness And scientifically identify and determine the 25 municipal road engineering whole process tracking audit risk,and divide it into five categories: external audit risk,audit implementation risk,audit quality analysis,audit unit risk and audit unit risk;(2)Based on the identified risk factors,combined with AHP fuzzy comprehensive evaluation method,the risk evaluation system of the whole process tracking audit of municipal road engineering is constructed The evaluation system has generality for the evaluation of the whole process tracking audit risk of municipal road engineering;(3)Taking a municipal road in Chongqing as an example,five main risk factors are evaluated through the whole process tracking audit risk of municipal road engineering,which are "the risk of audit work being interfered by other departments","the risk of not strictly implementing the audit procedure" and "the weak audit internal control system" On the standard level,these five main risk factors are concentrated in the audit implementation risk and the auditee risk;(4)Taking a municipal road project in Chongqing as an example,the main risk factors are identified and scientific risk prevention measures are proposed.Through the above steps,the paper makes a comprehensive and systematic research on the risk of the whole process tracking audit of municipal road engineering,and carries out an empirical analysis combined with the whole process tracking audit of a municipal road in Chongqing,and then combines theory with practice to make a modest contribution to the research on the whole process tracking audit risk of municipal road.