基于PDCA循环的投资项目审计风险防控体系构建

Construction of Audit Risk Prevention and Control System for Investment Projects Based onPDCA Cycle

PDCA循环理论为投资审计风险防控提供了新的思路,该理论与投资审计风险防控有着诸多相似之处,故可用于投资审计风险防控体系的构建。本篇文章以PDCA循环为基础,结合投资项目审计的特点,分计划、执行、检查、修正四步构建了包括风险识别、风险评估、制定措施、执行计划、检查修正、提升优化等在内的完整的风险管理模式,为改进投资审计风险防控的思路和方法,创新风险防控的模式提供参考。

PDCA cycle theory provides a new idea for investment audit risk prevention and control,which has many similarities with investment audit risk prevention and control,so it can be used for construction of investment audit risk prevention and control system.Based on PDCA cycle and combining characteristics of investment project audit,this paper constructs a complete risk management model including risk identification,risk assessment,measures formulation,implementation plan,inspection and modification,promotion and optimization in four steps of planning,implementation,inspection and modification,which provides reference for improving ideas and methods of investment audit risk prevention and innovation of risk prevention and control mode Test.