舞弊发现在公路工程项目审计中的应用

Research of Apply for Fraud Finding in Highway-engineering Item Auditing

随着公路建设事业的快速发展,当前在利益驱动下的项目舞弊行为日益增多,给社会经济建设带来了巨大财产损失和人文负面影响,因而如何高效开展公路工程项目的舞弊审计工作,及时发现管理缺陷以有效挽回或避免国家财产损失就显得尤为重要。本文就舞弊发现的内涵、作用、原则及工作方法展开系统论述,并就公路工程项目的舞弊表现形式、辨识方法、舞弊审计影响因素、审计技术措施进行了阐释,通过对舞弊审计所产生的增值效益予以分析计算,验证了舞弊审计策略研究的科学性及有效性。

With the highway construction cause quickly improvement,fraud action in construction project got risen more than ever.Base on the benefit demand,It made the economy society lost more money and property,produce more minus effect in society.So how to effectly develop the fraud auditing work in highway engineering,find management facut in order to retrieve or avoid the lost of county looks more important in present.The article discussed the intension、function、principle and working methods of fraud finding,and expounded fraud auditing's influence factor、technology measures. Based on analysising and calculateing appreciation benefit produced by fraud auditing,the article verified the scientific and effective of the research methods on the fraud auditing.