A STUDY ON AUDIT SYSTEM OF PROJECT EVALUATION

• FUKUMOTO Jun-ya

  社団法人 土木学会 東京大学 大学院新領域創成科学研究科環境学専攻

• TSUCHIYA Kazuyuki

  社団法人 土木学会 三菱総合研究所 社会システム研究本部

Bibliographic Information

Other Title

• プロジェクト評価の監査制度に関する研究
• プロジェクト ヒョウカ ノ カンサ セイド ニ カンスル ケンキュウ

Abstract

Nowadays, the manipulation in the project evaluation is severely criticized by the general public. To avoid this problem, we must design an efficient audit system. We try to derive the optimal structure of the audit system of the project evaluation. Furthermore, we will try to investigate the roles and the limits of the making of the manual of CBA. From the model analysis based on the contract theory, we show 1) the optimal structure of the audit system which is dependent on the benefits of the projects and the costs of the audit system, and 2) the case where the making of the manual of CBA is beneficial compared to the audit system.

Journal

• Doboku Gakkai Ronbunshu

  Doboku Gakkai Ronbunshu 2004 (772), 79-95, 2004-10-20

  Japan Society of Civil Engineers

Keywords

• audit system
• internal and external auditor
• collusion
• manual of project evaluation

Details

• CRID: 1390282680579354880
• NII Article ID: 10013551676
• NII Article ID: 130003984857
• NII Book ID: AN10014020
• DOI: 10.2208/jscej.2004.772_79
• ISSN: 18827187
• ISSN: 02897806
• ISSN: http://id.crossref.org/issn/02897806
• NDL BIB ID: 7135359
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I7135359
• Web Site: https://www.jstage.jst.go.jp/article/jscej1984/2004/772/2004_772_79/_pdf
• Data Source:
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  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed