In order to conscientiously implement the work requirements of Auditor General Hou Kai on doing practical and detailed research-based auditing, the Chengdu Special Office of the National Audit Office has studied and issued the "Implementation Opinions of the Chengdu Special Office of the National Audit Office on Accelerating the Advancement of Research-based Auditing Work", and from the aspects of division of duties, project research, results refining, and measure guarantee, it has effectively changed concepts, put them into action, and sought practical results, done in-depth research-oriented auditing, and promoted the high-quality development of auditing work.
Identify a main line ✦
Earnestly implement the requirements of Auditor General Hou Kai on carrying out research-based auditing, continuously improve the political position, combine the "14th Five-Year Plan" national audit work development plan, take "politics-policy-capital-project" as the main line, focus on the main business, and take research-based auditing as an ideological concept, way of thinking and working method, which is integrated into the whole process of auditing.
Set two goals✦
With high-quality audit reports and audit information as the main goal, we will constantly innovate audit concepts, audit methods and audit management, improve audit work efficiency, optimize audit organization methods, improve the quality, level and level of audit results, and promote the sustained, healthy and rapid development of audit work of the Special Office.
Create three paths✦
The first is to strengthen pre-trial policy research. Before the implementation of the project, we will carry out in-depth research on national macro policies, laws and regulations, pay attention to social hotspots, people's livelihood difficulties, reform blockages, and highlight forward-looking and timeliness. For example, the audit team of the Twin Cities Economic Circle in Chengdu-Chongqing Comprehensively collects and sorts out the strategic planning, project implementation, and funding arrangements of the audit objects before entering the point, and truly knows what to expect and what is in mind.
The second is to strengthen the study of the trial process. During the implementation of the project, we focused on the audit object and the characteristics of the industry, systematically analyzed the management mode and internal control mechanism, and targeted the industry problems and major risks. For example, the enterprise audit office in the project for the characteristics of manufacturing enterprises, based on financial revenue and expenditure, with cost accounting as the starting point, sink down to study in depth, thorough investigation, and strive to audit an enterprise, understand an industry, and accurately profile the audited object.
The third is to strengthen post-trial summary and evaluation. After the project is completed, the organization organizes the audit project to "look back", and through the review of the audit project, in-depth research and polishing of audit ideas, methods and techniques that can be copied and promoted, and promote the transformation of achievements. For example, after the end of the project, the Administrative Undertaking Audit Office organized and carried out the "Everyone Talks" special seminar activity, and summarized the lessons learned and shared the experiences through various forms such as mutual talks, concentrated talks, and special talks, so that the participants could learn and make progress together.
Refine the four outcomes✦
The first is to establish a database of audit objects. Collect and sort out the basic situation of the audit object, dynamically grasp the information such as its historical evolution and development status, carry out data collation and induction analysis, and make preliminary preparations for the development of the audit project.
The second is to improve the database of auditing technology and methods. Summarize and refine big data audit methods and means, continuously improve the audit audit problem method database, enrich audit means, optimize audit ideas, and provide method support and technical support for the development of audit projects.
The third is to establish a database of cases of verification problems. Continuously accumulate and summarize major problems and check ideas and methods, create a number of classic cases with outstanding characteristics and universal learning, and provide a good path for the development of audit projects.
The fourth is to build a library of laws and regulations in the field of the industry. Continuously collect, sort out and improve macro policies, laws and regulations and institutional measures in the field of the industry, practice the audit research path of "research, practice, summary, and improvement", and provide policy and regulatory support for the development of audit projects.
Strengthen the five-fold guarantee ✦
The first is to improve the construction of organizational structure. The "Leading Group for Research-based Auditing of the Chengdu Special Office of the National Audit Office" has been established, with the leaders of the main offices as the team leaders, the leaders of other offices as the deputy team leaders, and the principal responsible persons of various departments as members, to coordinate the development of the research-oriented audit work of the whole office, and to guide and coordinate the solution of major problems arising in the research-oriented audit work.
The second is to create a full-staff research atmosphere. In the whole office, a clear orientation of "everyone learns from each other and studies one by one" is established. Give full play to the role of the "head goose" of the leaders of the office, do a good job in setting an example and taking the lead in research; all departments and offices should strive to be the backbone of research-oriented auditing and do a good job in research work in all aspects; young auditing cadres should focus on the goal of "being able to investigate, speak, and write," practice the basic skills of auditing, and actively carry out auditing research.
The third is to strengthen research capacity building. On the basis of the "double practice mentor" system and the "135+" training plan, a targeted training plan is formulated according to the characteristics of young audit cadres, and process tracking is strengthened; a group of big data analysis experts are trained to drive the big data analysis ability of audit cadres in the whole office; centralized learning and business exchanges are carried out to develop and cultivate the research thinking of audit cadres.
The fourth is to give play to the leading role of the system. Incorporate research-based auditing work into the annual work points, consolidate target responsibilities, and establish a clear orientation for vigorous research; improve assessment and evaluation standards, and give preference to departments and offices with better research-based audits; and introduce supporting measures for personnel guarantees, funding guarantees, and application of results.
The fifth is to broaden the channels of research forms. A hundred flowers bloom at home, make good use of various learning platforms and theoretical positions such as the media under management and the "Guixi Academy", encourage the audit cadres of the whole office to carry out research work; borrow brains from abroad, organize and carry out lectures and theoretical discussion activities by external experts, deepen cooperation with colleges and universities, realize mutual advantages in teaching, complement each other's advantages, and improve the level of auditing research.
Source: Chengdu Special Office of the National Audit Office
Editor-in-charge: Li Liang, Song Chao