工程建设项目竣工结算审核风险

Audit risk of completion settlement of construction projects

分析了工程竣工结算审核的风险种类及成因,即固有风险,产生原因包括设计人员、监理人员自身所具有的责任心及技术水平相对较低,设计图纸验收环节存在很多问题,对设计图纸验收地不够仔细,难以符合社会对建筑工程的实际要求,很多地方建设行政主管部门所发布的工程计价依据过多,且发生变化的频率较高。控制风险,产生原因包括建设项目内部管理及内部控制制度不健全,监理工作不到位,对工程造价及工程质量缺乏有效监督。审核风险,产生原因包括审核人员工作经验较少、工作能力较低,没有及时学习相关审核技术,审核方法不科学,很多工作人员为节省时间套用其他的审核方式,导致审核效率降低。阐述了审核风险的控制程序,提出竣工结算审核风险的控制方法,即风险回避法、风险转移法、风险承受法、自我保护法,以期将审核风险控制在预期的可承受范围内。

This paper analyses the types and causes of risks in the audit of project completion settlement, i.e. inherent risks. The causes include the relatively low sense of responsibility and technical level of designers and supervisors themselves, many problems in the process of acceptance of design drawings, insufficient carefulness in acceptance of design drawings, and difficulties in conformity with social construction. The actual requirements of construction projects, many local construction administrative departments issued the project valuation based on too many standards, and the frequency of change is high. The causes of risk control include imperfect internal management and internal control system of construction projects, inadequate supervision, and lack of effective supervision of project cost and quality. Audit risk is caused by auditors’ less work experience, low working ability, lack of timely learning of relevant audit technology, unscientific audit methods, and many staff use other audit methods to save time, resulting in lower audit efficiency. It expounds the control procedure of audit risk, and puts forward the control methods of completion settlement audit risk, namely risk avoidance method, risk transfer method, risk acceptance method and self-protection method, so as to take positive measures to control audit risk within the expected acceptable range.