| 公共工程招投标及合同签订阶段舞弊风险控制审计模型研究 |
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| 引用本文： | 刘雷,杜秀红,毛晔,姚玉蓉,熊琴琴,时现. 公共工程招投标及合同签订阶段舞弊风险控制审计模型研究[J]. 工程管理学报, 2013, 0(3): 51-56 |
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| 作者姓名： | 刘雷 杜秀红 毛晔 姚玉蓉 熊琴琴 时现 |
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| 作者单位： | 1,3,4,5,6. 南京审计学院江苏省公共工程审计重点实验室; 1,3,4,5. 南京审计学院国际审计学院；2. 南京审计学院经济学院 |
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| 基金项目： | 教育部人文社会科学研究青年基金(11YJC630133);江苏高校优势学科建设工程资助项目(PAPD);南京审计学院2009年度校级课题(NSK2009/B01) |
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| 摘 要： | 对公共工程招投标及合同签订阶段的舞弊风险进行了深入分析，结合专家咨询和对工程建设的调查，确立了舞弊风险的4 个决定因素，以此为基础设计了审计评价的指标体系。采用FMEA 与专家经验相结合的方法，将各定性指标定量化，考虑风险因素间的相互影响与制约关系，将FMEA 与ANP 相结合，构建了公共工程招投标及合同签订阶段舞弊风险控制的审计模型。通过计算确定了各个元素组及各个风险指标的权重，分析了主要风险因素对舞弊风险的影响程度，探讨了风险因素间相互依存的影响权重，并确立了主要的风险事件。
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| 关 键 词： | 公共工程 招投标及合同签订 舞弊风险控制 审计模型 |
Research on the Audit Model Controlling Public Works Fraud Risk of the Bidding and Contract |
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| LIU Lei,DU Xiu-hong,MAO Ye,YAO Yu-rong,XIONG Qin-qin,SHI Xian. Research on the Audit Model Controlling Public Works Fraud Risk of the Bidding and Contract[J]. Journal of Engineering Management, 2013, 0(3): 51-56 |
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| Authors: | LIU Lei DU Xiu-hong MAO Ye YAO Yu-rong XIONG Qin-qin SHI Xian |
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| Affiliation: | 1,3,4,5,6. Jiangsu Key Laboratory of Public Works Audit，Nanjing Audit University; 1,3,4,5. School of International Audit，Nanjing Audit University;2. School of Economic，Nanjing Audit University |
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| Abstract: | The audit model to control the fraud risk of the bidding and signing contract of public works is established，and an empirical study is performed. Firstly，based on the literature analysis，the public works fraud risk of the bidding and signing contract stage is analyzed in depth. Combined with expert advice and survey on engineering construction the determinants are established， including project company fraud risk，tender agent fraud risk，the main contractor fraud risk and subcontractors’ fraud risk. An audit and evaluation index system is designed based on them. Then，the method in combination with the FMEA and expert experience is used to quantify various qualitative indicators；considering the interaction and restrictive relationship among risk factors，FMEA in combination with ANP，the audit model controlling public works fraud risk of the bidding and signing contract stages is built. Finally，combining wisdom of experts，the weights of various elements groups and risk indicators are determined through calculation，the impact degrees of major risk factors on fraud risk are analyzed，the weights mutual interdependence among the risk factors are explored，and the major risk events are established. |
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| Keywords: | public works bidding and signing contract fraud risk control audit model |
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