建设项目跟踪审计风险成因分析及防范措施

Analysis of Causes of Risks and Relevant Preventive Measures of Tracking Audit in Construction Project

跟踪审计在政府财政性资金投资项目建设过程中发挥着越来越重要的作用,它改变了以往事后审计"秋后算账"的滞后性和间接性,增强了审计的时效性。但目前,跟踪审计仍然有许多不完善的地方和亟待解决的问题,本文通过对跟踪审计的风险因素进行分析,重点阐述如何通过风险的防范和预防措施来把跟踪审计风险降到最低,探索规避审计风险的方法。

Tracking audit plays an increasingly important role in the construction process of government fiscal capital invested projects, it has changed the hysteresis and indirectness of the previous post audit, also illustrated by 'settle accounts with people afterwards', and then enhanced the timeliness of the audit. But at present, there are still many drawbacks and problems to be solved in tracking audit. By analyzing the risk factors of tracking audit, this article emphasizes on how to minimize tracking audit risk by adopting risk prevention and precautionary measures and explores methods to avoid auditing risk.