Research On Audit Risk Evaluation Of University Infrastructure Project Based On Combination Weighting Method

In recent years,with the social development and the building scale of higher learning institutions gradually expand,the construction of the basic facilities of higher learning has been paid more and more attention.It is a big problem faced by the audit of college infrastructure projects to ensure the supervision of the use of college infrastructure projects funds and ensure the standardization,safety and effectiveness of their use.Internal audit,known as "immune system",as an important internal supervision mechanism in university infrastructure projects,plays an important role in standardizing organizational management,preventing risks,saving economic resources and so on.At present,due to the construction project audit of complex construction project structure,internal audit system is not perfect,internal audit department independence is poor,project change procedure is false,audit intervention time is too late,audit information asymmetry and other problems,increase the difficulty of university construction project audit.Therefore,it is necessary to perfect the internal audit system,attach great importance to the independence of the audit,and adopt the control measures to decrease or avoid the audit risk.Based on a great deal of literature,this article uses the method of questionnaire investigation and professional evaluation to sum up the problems in implementing the audit of basic infrastructure projects,and combines the principal-agent theory,the principle of information asymmetry and the theory of capital construction project management audit.The risk factors of capital construction project management mainly come from the following four kinds of risk factors,namely,audited environmental risk,accounting subject risk,audited project risk,and other risk factors in turn.Eighteen characteristic secondary risk factors are selected from these four kinds of risks,and the above risk factors and their impact on the audit of university capital construction projects are compared respectively Elaborate.Using analytic hierarchy process,entropy weight method and approximate ideal solution ranking method,the risk assessment model of capital construction project is constructed,and the selected risk factors are evaluated.Finally,the newly established combination evaluation model is used to verify the evaluation results of the experimental building of P university,so as to evaluate the degree of influence of the audit risk factors of the university infrastructure project in the case.On the basis of analyzing the research achievements,the author gives some advice on how to perfect the internal audit system and pay more attention to the independence of audit.,standardizing engineering changes,processing procedures of hidden projects,adjusting the time point of audit intervention,and coping with the asymmetry of audit information,which have theoretical and practical significance for the audit of university capital construction projects.