基于多层次灰色模型的工程审计风险评价与控制

Risk Assessment and Control of Engineering Audit Based on Multi-layer Grey Model

随着我国现代建筑行业的发展,工程审计面临更多机遇和挑战,需要工程审计以全新的面貌出现在建筑业的视野当中。在这一过程中,面临的风险也越来越严重。基于以上考虑,工程审计需要以实用化的理论、方法作为支撑。因此,优化审计风险管理的唯一途径是加强建筑施工企业的审计风险防范。工程审计是建筑企业风险管理的重要手段,长期以来并未得到大家重视,导致审计工作人员的缺失及审计工作质量与需求存在差距,在一定程度上造成了企业的损失和审计责任风险。本文通过用多层次的灰色数学模型分析了工程审计的风险因素,从而正确地评估和控制审计风险,找到解决的措施,降低工程审计风险。

With the development of China’s modern construction industry,engineering audit has brought a lot of opportunities and challenges,requiring a new look of engineering audit in the field of view of the construction industry.In the process,the risks are more and more serious.Based on the above considerations,engineering audit needs practical theories and methods as support.Therefore,the only way to optimize audit risk management is to strengthen the audit risk prevention of construction enterprises.Engineering audit is an important means of risk management in construction enterprises,which has not been paid attention to for a long time,leading to the lack of audit staff and the quality of audit work,and to a certain extent,the loss of the enterprise and the risk of audit liability.This paper analyzes the risk factors of engineering audit by using multi-level grey mathematical model,so as to correctly evaluate and control the audit risk,find the solution and reduce the risk of engineering audit.