International Conference on Construction and Real Estate Management 2018
Hierarchical Structure Analysis of Influencing Factors of Tracking Audit Risk in the Whole Process of PPP Project
Publication: ICCREM 2018: Construction Enterprises and Project Management
ABSTRACT
PPP mode is constantly promoted in China. While alleviating government financial pressure, it also brings many potential follow-ups, which makes it a major trend for the audit institutions involved and ensures the effective allocation of state financial funds. However, presently, applying the tracking audit of the whole process to the PPP project is in the infancy so that its implementation risks are quite high. Based on the literature summary, the risk influencing factors system of the tracking audit in the whole process of PPP project can be constructed. By DEMATEL-ISM model, not only is the hierarchy of the whole process tracking audit risk’s influencing factors clear, but also the key factors of audit risk are tracked. The reason why this paper researches the hierarchy of audit risk influencing factors is to provide the audit institutions with the key control directions for the tracking audit risk throughout the PPP project.
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Information & Authors
Information
Published In
ICCREM 2018: Construction Enterprises and Project Management
Pages: 254 - 262
Editors: Yaowu Wang, Professor, Harbin Institute of Technology, Yimin Zhu, Professor, Louisiana State University, Geoffrey Q. P. Shen, Professor, Hong Kong Polytechnic University, and Mohamed Al-Hussein, Professor, University of Alberta
ISBN (Online): 978-0-7844-8175-2
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© 2018 American Society of Civil Engineers.
History
Published online: Aug 8, 2018
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