Risk Research Of Follow-up Audit In Construction Phase Of Building Project

With the attention paid to government investment supervision,following-up audit has become the main audit mode of state-owned capital investment projects.The implementation of following-up audit effectively overcomes the shortcomings of settlement audit,but the implementation process of following-up audit involves various professional knowledge and multiple project participants,the relationship and interests of each project participant are complex,and the project participation time is long,so there are many risk factors.The existence of risk factors makes the following-up audit target deviate from the expectation.In order to strengthen the process control,reduce the occurrence of following-up audit risk and reduce its adverse effects,this paper will study the following-up audit risk in the construction stage of the construction project.In this paper,literature review method and expert interview were used to identify the risk factors of following-up audit,and the risk factors were preliminarily determined.The frequency statistics method and principal component analysis were used to screen the risk factors and verify the rationality of the screening.Finally,the following-up audit risk evaluation system was established.Due to the complex interaction between various following-up audit risk factors,the method combined with DEMATEL-ANP is innovatively used to evaluate the risk factors according to the characteristics of following-up audit risk.DEMATEL-ANP model is used to evaluate the risk factors of following-up audit based on the survey data of an engineering case,which reflects the actual situation of the engineering project.Therefore,the selection of this method is reasonable.The analysis results in this paper also reflect to some extent that the research method selected has a certain operability,so it can be applied to the analysis of audit risk following-up.Based on the perspective of social audit institutions,this paper use DEMATEL-ANP method to calculate the weights hybrid following-up audit risk factors and analysis,according to documents and project follow-up audit the actual situation of specific risk control measures are put forward,in order to reduce the following-up audit risk,to track audit risk management research provides a train of thought.The purpose of following-up audit risk research is to reduce the probability of risk occurrence,promote the following-up audit management of audit institutions,better avoid following-up audit risk,promote the implementation of following-up audit,so as to reduce the adverse impact caused by following-up audit risk,ensure good supervision effect,and make the project smoothly advance.Risk factors are the potential causes of risk occurrence,and the probability of risk occurrence is reflected by the weight calculation of risk factors of following-up audit,so as to realize the research of following-up audit risk.