The measure of national infrastructure project performance auditing risk's controllability: Based on Chinese experiences empirical study

摘要

The performance auditing of national infrastructure project is the important regulatory measure to improve the project's performance, and risk aversion of audit could improve the auditing's quality effectively. The paper conducted investigation in-depth based on the existing research, designed a set of measuring scale for national infrastructure project performance auditing risk's controllability, conducted the crossed empirical study taking 248 effective questionnaires as sample from government audit institutions, public accounting firms, universities, and tested the measure model of risk controllability. The results of factorial analysis showed that the risk controllability of national infrastructure project performance auditing was classified into four dimensions which were system and technology risk's controllability, operational risk's controllability, personnel quality's controllability and comprehensive risk's controllability, and they had reliability and validity. The paper discussed the influence of proportion of investment and scale of investment on auditing risk's controllability. The conclusion showed that the proportion of investment and scale of investment and auditing's risk controllability had positive correlativity.