工程建设招投标舞弊风险预警研究

Research on Early-warning System for Fraudulent Risk of Construction Engineering Tender and Bid

现代风险导向审计更强调运用自上而下的审计思路,其重心由控制测试向风险评估转移,提出了审计人员从源头分析和发现重大错报的观念,不仅强化了风险评估程序,而且更为关注对舞弊风险进行评估,舞弊风险评估使得审计师可以确定内部控制是否将财务报表、业务体系或特定账户中的舞弊风险降到了可接受的水平,这在风险导向审计下是重要的环节,而在对舞弊进行风险评估中,建立适当的风险预警矩阵就显得尤为必要。本文就以对招投标过程舞弊风险评估为例浅谈如何建立风险评估预警矩阵。

Risk-oriented audit in modern times emphasizes on applying up-to-down method to the audit, which has turns from control test to risk appraisal. Analysis on origin and risk of material misstatement is put forward to auditors, which not only enhances the risk assessment procedures, but also gives more attention to the assessment of fraud risk and its assessment, so that the auditor can determine whether the internal control of financial statements, business system or a particular account of fraud risk can be reduced to the acceptable level as an important stage for risk-oriented audit. However, while risk assessment of fraudulence is conducted, it is necessary to appropriately establish the early-warning matrix. This paper is of how to establish risk assessment and early warning of matrix with the risk in fraud during bidding.activity as an example.