政府投资建设项目跟踪审计风险及其防范

Government Investing Construction Projects Follow-up Auditing Risk and its Prevention

政府投资建设项目跟踪审计作为我国审计监督体系的重要组成部分,在提高财政资金使用效益、规范建设项目管理、规避审计风险、发挥审计免疫系统功能等方面起到了积极的作用。然而随着社会经济和科学技术的迅猛发展,跟踪审计环境越来越复杂,审计风险也逐渐加大。论文分析了跟踪审计过程中存在的风险,并提出了防范和规避的具体措施和对策。

Follow-up auditing of government investment construction projects is an important part of audit and supervision system,it has played a positive role in the effective use of financing,standardizing the management of construction projects,avoiding the risk of audit,playing audit immune system function.However,with the rapid development of the social economy science and technology,follow-up audit environment has become increasingly complex,the audit risk gradually increased.This paper analyzes the follow-up audit process risks and proposes specific measures and countermeasures for the prevention and avoidance of risks.