风险导向下建设项目跟踪审计模式研究——以N大学教学楼扩建项目为例

Research on the Risk-Oriented Tracking Audit Model of Construction Projects—A Case Study of the Teaching Building Expansion Project of N University

摘要: 相比对一般项目进行审计而言，对建设项目进行审计时常面临风险大、控制难的情况。这主要是由于建设项目自身所具有的投资大、周期长的特点所导致的。因此，对建设项目进行跟踪审计十分必要，这有助于责任部门及时发现项目建设管理中存在的漏洞，并及时采取措施进行控制，进而能够减少损失和浪费。同时，对建设项目跟踪审计过程中存在的风险进行识别与评估亦具有必要性。如果不对建设项目跟踪审计过程中存在的风险进行识别和评估，则在审计资源有限的情况下，审计人员只能没有针对性和重点性地编制审计计划和审计工作方案，最终导致有限的审计资源无法在各个建设项目的审计环节中进行合理分配，造成浪费和缺位。目前，我国大部分企事业单位在建设项目风险管理方面还很薄弱，存在不少缺陷，因此在实践中突出风险管理在审计中的作用显得尤为重要。本文对风险导向下的建设项目跟踪审计模式进行探讨，以N大学教学楼扩建项目为研究对象，针对该项目开展跟踪审计过程中存在的问题进行了成因分析。同时，本文在使用规范研究和实证研究相结合的方法的基础上，融合相关理论研究成果，提出了风险导向下建设项目跟踪审计模式的管理方法与保障措施。

Abstract: Compared with auditing general projects, auditing construction projects often faces situations of high risks and difficult control. This is mainly due to the characteristics of large investment and long cycle that construction projects inherently possess. Therefore, it is very necessary to conduct tracking audits on construction projects, which helps the responsible departments to promptly discover the loopholes in the project management and take timely measures to control them, thereby reducing losses and waste. At the same time, it is also necessary to identify and assess the risks existing in the process of tracking audits on construction projects. If the risks in the process of tracking audits on construction projects are not identified and assessed, under the condition of limited audit resources, auditors can only prepare audit plans and audit work plans without targeting and focus, ultimately leading to the failure to rationally allocate the limited audit resources among various audit links of construction projects, resulting in waste and absence. Currently, most enterprises and institutions in China are still weak in the risk management of construction projects and have many deficiencies. Therefore, highlighting the role of risk management in audits is particularly important in practice. This paper discusses the tracking audit model of construction projects under the risk-oriented approach, taking the expansion project of the teaching building of N University as the research object, and conducts a cause analysis of the problems existing in the tracking audit process of this project. Meanwhile, based on the combination of normative research and empirical research methods, and integrating relevant theoretical research results, this paper proposes management methods and guarantee measures for the tracking audit model of construction projects under the risk-oriented approach.