公共工程招投标及合同签订阶段舞弊风险控制审计模型研究

Research on the Audit Model Controlling Public Works Fraud Risk of the Bidding and Contract

对公共工程招投标及合同签订阶段的舞弊风险进行了深入分析,结合专家咨询和对工程建设的调查,确立了舞弊风险的4个决定因素,以此为基础设计了审计评价的指标体系。采用FMEA与专家经验相结合的方法,将各定性指标定量化,考虑风险因素间的相互影响与制约关系,将FMEA与ANP相结合,构建了公共工程招投标及合同签订阶段舞弊风险控制的审计模型。通过计算确定了各个元素组及各个风险指标的权重,分析了主要风险因素对舞弊风险的影响程度,探讨了风险因素间相互依存的影响权重,并确立了主要的风险事件。

The audit model to control the fraud risk of the bidding and signing contract of public works is established,and an empirical study is performed.Firstly,based on the literature analysis,the public works fraud risk of the bidding and signing contract stage is analyzed in depth.Combined with expert advice and survey on engineering construction the determinants are established,including project company fraud risk,tender agent fraud risk,the main contractor fraud risk and subcontractors＇ fraud risk.An audit and evaluation index system is designed based on them.Then,the method in combination with the FMEA and expert experience is used to quantify various qualitative indicators;considering the interaction and restrictive relationship among risk factors,FMEA in combination with ANP,the audit model controlling public works fraud risk of the bidding and signing contract stages is built.Finally,combining wisdom of experts,the weights of various elements groups and risk indicators are determined through calculation,the impact degrees of major risk factors on fraud risk are analyzed,the weights mutual interdependence among the risk factors are explored,and the major risk events are established.