基于规则控制的风险导向审计模式探讨——以公路建设项目分析为例

以规则规范风险导向审计活动,以规则引领内部审计的转型,是基于规则控制的风险导向内部审计的基本特征。公路建设项目的风险导向审计模式是一个以规则为主导的多元结构的控制系统,这里的规则主要包括风险导向审计规程和风险导向审计作业指引两个层次。风险导向审计作业指引作为操作性的规则,在实际工作中特别重要。要实施公路建设项目风险导向审计模式,还需要在控制平台、控制规范、控制主体和控制中心等方面做好工作。

An Exploration on the Risk-oriented Audit Mode Based on Rules and Regulations Control:A Case Study of Highway Construction Project Management

Regulating the risk-oriented audit and guiding internal audit' transformation through rules and regulations are the basic characteristic of the risk-oriented audit based on rules and regulations control.The highway construction project' risk-oriented audit mode is a pluralistic structure of the control system supervised by rules and regulations,which mainly include two levels.One is regulations and procedures,and the other is operations guidance.As operational rules,the latter is particularly important in p...