基于大数据分析的建筑工程项目跟踪审计方法研究  

Research on tracking and auditing methods for construction projects based on big data analysis

作　　者：郭丽丽[1] Guo Lili(Audit Department of Shanxi Medical University,Taiyuan Shanxi 030001,China)

机构地区：[1]山西医科大学审计部,山西太原030001

出　　处：《山西建筑》2024年第12期188-190,共3页Shanxi Architecture

摘　　要：由于建筑工程项目中会涉及到多个单位和部门,在开展跟踪审计时难以应对复杂繁多的各类项目的监测审核。根据建筑工程项目的评价指标体系,构建跟踪审核分析模型,利用大数据计算分析工程项目跟踪审计指标参数,确保采集的监测数据的完整性和准确性,再逐一排查项目跟踪审计结果的各类风险点。实验结果表明,研究方法能够对建筑工程项目进行全面风险评估和预警,能够及时发现和应对潜在风险,降低了建筑工程项目的审计风险。Due to the involvement of multiple units and departments in construction projects,it is difficult to cope with the monitoring and auditing of complex and diverse projects when conducting follow-up audits.Based on the evaluation index system of construction projects,construct a tracking audit analysis model,use big data to calculate and analyse the tracking audit index parameters of engineering projects,ensure the completeness and accuracy of the collected monitoring data,and then investigate various risk points of project tracking audit results one by one.The experimental results indicate that the research method can conduct comprehensive risk assessment and early warning for construction projects,timely detect and respond to potential risks,and reduce the audit risk of construction projects.

关 键 词：大数据分析 建筑工程 审计指标 风险点 跟踪审计 创新方法 

分 类 号：T712.1[一般工业技术]