城市轨道交通建设项目审计风险及防范机制
魏玲1周新军2
Audit Risks of Urban Rail Transit Construction Projects and Prevention Mechanisms
WEI LingZHOU Xinjun
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作者信息:1.银川能源学院商学院， 750100， 银川
2.中国铁道科学研究院集团有限公司铁道科学技术研究发展中心，100081， 北京
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Affiliation:Business School, Yinchuan Energy College, 750100, Yinchuan, China
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关键词:
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Key words:
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DOI:10.16037/j.1007-869x.2023.10.033
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中图分类号/CLCN:F239
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栏目/Col:应用技术
摘要:
目的：由于城市轨道交通建设项目投资额大、时间跨度大、专业技术性强和参与方众多，其审计难度较大，存在较多审计风险，为保证资金使用的合规性、保证项目质量以及防止腐败，需研究城市轨道交通建设项目的审计风险及相应的防范机制。方法：根据审计风险的内涵，对城市轨道交通建设项目的审计风险进行了分类，并分析了各类审计风险形成的主要原因；在此基础上提出了防范审计风险的应对策略，从审计方式、审计技术、审计内容和审计结果运用等方面提出了若干创新思路。结果及结论：针对城市轨道交通建设项目的特点，改革传统的审计体系，建立与之相适应的审计监督框架，包括推行全过程审计、跟踪审计、舞弊审计、立体式审计和公开化审计结果等；以现代信息技术为基础，构建智慧审计模式，依靠在线实时审计，实现从“人审”为主向“机审”为主转变，既能提高审计效率和质量，又能降低审计风险；优化审计人员队伍，加强对审计人员的专业培训，使其掌握工程和信息技术等领域的专业知识，同时对掌握大数据技术的人才给予更多的资源倾斜。
Abstracts:
Objective: Due to the large investment amount, long time span, high level of technical specialization, and numerous stakeholders involved in URT (urban rail transit) construction projects, the audit presents significant challenges and risks. To ensure the compliance of fund utilization, project quality, and to prevent corruption, it is necessary to study the audit risks associated with URT construction projects and develop corresponding prevention mechanisms. Method: Based on the connotation of audit risk, the audit risks of URT construction projects are classified, and the main reasons contributing to each category of audit risks are analyzed, in view of which, countermeasures for preventing audit risks are proposed, including innovative ideas from the perspectives of audit methods, audit technologies, audit content, and application of audit results. Result & Conclusion: In response to the unique characteristics of URT construction projects, the conventional audit system is reformed and a corresponding audit supervision framework is established, including the implementation of full process audit, tracking audit, fraud audit, threedimensional audit, and public disclosure of audit results. Based on modern information technology, a smart audit mode is constructed and a shift from ′human audit′ to ′machine audit′ is achieved relying on online realtime audit, which not only improves audit efficiency and quality, but also reduces audit risks. It is necessary to optimize the audit personnel workforce, enhance the professional training of auditors, equip them with expertise in engineering and information technology, and allocate more resources to individuals who skill in big data technology.
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