The Audit Office of the Jiangsu Provincial Party Committee and the Provincial Audit Office jointly issued the "Opinions on the In-depth Implementation of the Three-year Action of "Strengthening Research and Improving Quality and Efficiency", proposing to adhere to the combination of following the law and innovation and development, the combination of overall promotion and highlighting key points, and the combination of goal-oriented and problem-oriented, and strive to implement the main tasks of "three studies and three mentions". The first is to study political policies, improve the position of audit workstations, adhere to the centralized and unified leadership of the Party Central Committee as the highest political leadership, take Chinese-style modernization, the greatest politics as the pursuit of audit value, consolidate and deepen the achievements of the reform of the audit management system, closely focus on the Chinese-style modernization plan to carry out audit work, and comprehensively improve the political ability and policy level of audit cadres. The second is to study the main responsibilities and main business, improve the quality of audit work, practice the real and legitimate benefits of financial revenue and expenditure audit skills, the research throughout the whole chain of audit work, implement it in all links, and build an overall pattern of audit rectification that combines comprehensive rectification, special rectification and key supervision. The third is to study the development of examination and strong examination, improve the efficiency of audit work, adhere to the "audit spirit, innovation and standardization, and self-construction", strengthen the leadership of party building, scientific and technological empowerment and talent support, and build a smooth connection, strong support, and effective cooperation with the "big supervision" pattern, effectively give full play to the joint force of supervision, and enhance the overall effectiveness of supervision.
The 2024 audit project plan of the Audit Office of Guangxi Zhuang Autonomous Region was reviewed and approved by the Audit Committee of the Party Committee of the Autonomous Region and issued for implementation. Closely focusing on the deployment of the economic work conference of the central government and the autonomous region, focusing on the implementation of major policies, key special funds, construction of major projects, key risk areas, and key livelihood matters, with the goal of discovering major problems, revealing major risks and hidden dangers, promoting the improvement of fund performance, promoting key reforms, and serving the high-quality development of the economy, strengthen the control of the direction of project approval; Screening and sorting, and organizing 12 key independent project exhibition activities.
The Chongqing Municipal Audit Bureau has carried out special research on economic responsibility audit around "better and accurately serving the overall situation of the party and the country, better and effectively playing the role of audit supervision, and better and efficiently using and transforming audit results". A special research working group was formed to put the main position of the work on the district and county audit bureaus, and the focus of the investigation was lowered to the front line of the audit, and through "online investigation, telephone communication, on-site investigation, visit and discussion", etc., to identify the crux of the problem restricting the high-quality development of economic responsibility auditing; In view of the list of problems, timely research, discussion, sorting out key matters, and follow-up supervision. Transform the research results into work ideas for seeking development and making new contributions, and integrate specific measures to improve and improve the work into the new annual work arrangement, and further refine the implementation. Establish a working mechanism for exchange and study, sort out and summarize the work experience and shortcomings of the district and county audit bureaus, carry out activities of circular, exchange, and mutual reference, and guide the district and county audit bureaus to make corrections while practicing; organize research and analysis of the advanced experience and innovative practices formed by the district and county bureaus on a pilot basis, and institutionalize effective and generalizable practices.
The Audit Bureau of Qiqihar City, Heilongjiang Province, carries out research throughout the whole process of pre-trial, trial and post-trial, and integrates it into all aspects of project planning, project implementation, audit rectification, and application of results, so as to promote the formation of a work pattern of full research, full research, and comprehensive research. Formulate the implementation plan of "in-depth research-based audit and promote the high-quality development of auditing", investigate and understand the situation of the audited unit before the trial, collect and sort out relevant data, laws and regulations, analyze the changes in industry policies and systems and the dynamic characteristics of the industry, clarify the audit objectives and work requirements, and formulate a targeted audit implementation plan; Information flow, strengthen forward-looking thinking and scientific prediction, formulate a list of key tasks of audit projects, find the right entry point for auditing, select effective, convenient and economical methods and paths, improve audit penetration, and accurately and efficiently reveal problems; Strengthen project initiation research, thoroughly investigate the base, scope, distribution, and changes of service objects, improve the basic information database of service objects, and enhance the scientificity and applicability of audit project plans. Strengthen the research on audit methods and methods, summarize and refine lessons and lessons in a timely manner, compile audit operation guidelines by category, compile the "Audit Work Plan Summary", and standardize audit behavior.
The Audit Bureau of Suzhou City, Jiangsu Province has carried out the compilation of audit object files, and firmly followed the road of research-based auditing. According to the responsibilities and authority of each unit, study the decision-making mechanism, budget arrangement, internal control, major economic matters, etc. related to the performance of the audited object, prepare the audit implementation plan that reflects the characteristics of the project and the characteristics of the unit, and draw a "performance portrait" for the auditee in advance. According to the audit object file recorded in the responsible audit, special audit and departmental budget implementation audit, in the formulation of the annual audit project plan, in-depth analysis of audit frequency and risk coefficient, identification and elimination of supervision blind spots. Establish a system of special personnel responsible for the files of audit objects, communicate with audit objects on a regular basis, investigate and exchange the contents of audit files, and carry out door-to-door activities of audit services;
The Audit Bureau of Sandu County, Guizhou Province actively conducts research based on audit practice. We should do a good job in basic learning, organize auditors to learn relevant theories, and pay attention to training audit cadres to take macro policies as a foothold and thoroughly understand the principles and policies of the party and the state and related industry policies around the path of "politics-policy-project-fund". Before the implementation of the audit project, organize a comprehensive investigation and research on the audited unit, through discussion and exchange, access to information, visit and investigation, etc., to fully understand the basic situation of the audited unit, clarify the audit focus, direction, method and path, strengthen the classification and summary of the business process and capital flow of the audited unit, so as to investigate one and summarize one category, and provide reference for similar audit projects in the future. In the process of project implementation, we should give full play to the advantages of individual auditors with different professional backgrounds, different knowledge structures and different ways of thinking in the entire audit team, strengthen the division of labor and cooperation of the audit team, establish a good communication mechanism, and promote information sharing and experience exchange. Promptly classify and summarize the problems discovered during the trial, strengthen research, and propose solutions to avoid the recurrence of similar problems.
Source: Relevant audit institutions
Planning Editor: Gao Tian