Research On Tracking Audit Risk Assessment And Prevention Of A Land Expropriation Demolition Project

As an important procedure of land reserve,land requisition and demolition is an important work in the process of urban construction and development,involving many stakeholders such as the state and the people,and increasingly attracting the attention of local leaders and the masses.At the same time,in the process of implementing land requisition and demolition projects,governments at all levels have paid more and more attention to the supervision and management of land requisition and demolition projects,such as weak awareness of the main responsibility of requisition and demolition,lack of management ability,imperfect information disclosure system,misappropriation of compensation funds,and untimely disbursement.Follow-up audits are widely used because of the timeliness of their intervention,the breadth of the content of the review,and the continuity of supervision.At present,China’s research on the tracking and auditing risks of land acquisition and demolition projects is still in the exploratory stage,and a unified system for tracking and auditing risk evaluation of land acquisition and demolition projects has not yet been established.Based on the background of the tracking audit of A land acquisition and demolition project,on the basis of identifying the risk factors of tracking and auditing,this paper uses Delphi method to screen the tracking and audit risk evaluation indicators of A land acquisition and demolition project,and constructs a tracking audit risk evaluation index system including 3 first-level risk evaluation indicators and 16 second-level risk evaluation indicators.The combination of analytic hierarchy method and entropy method is used to scientifically empower the tracking and auditing risk evaluation indicators of A land acquisition and demolition projects,so as to reduce the subjective impact of the expert scoring method on the weight of indicators.The fuzzy comprehensive evaluation method was used to make a scientific judgment on the degree of tracking and auditing risk of A land acquisition and demolition projects,and it was concluded that the tracking and auditing risk of A land acquisition and demolition projects was at a moderate and high level.In view of the factors with high risk coefficients identified,measures are proposed for the risk prevention of tracking and auditing of land acquisition and demolition projects from the three aspects of audit subjects,audit objects and audit environment,in order to provide useful reference for other projects of the same type to carry out tracking and audit risk prevention.In the process of determining the risk evaluation indicators of the tracking and auditing of land acquisition and demolition projects,combined with China’s current national conditions,this paper incorporates the mass incidents of land acquisition and demolition and public health emergencies into the risk assessment system;At the same time,a comprehensive evaluation method combining the chromatography analysis method and the entropy value method is adopted to determine the weight of the risk evaluation index of the tracking audit of the A land acquisition and demolition project,scientifically identify the key risk factors,and propose preventive measures for the key risk factors.