"The Stone of His Mountain" Qingdao, Shandong: To create a research pattern of "one vertical, double cross-sectional and multi-faceted"

In recent years, the Qingdao Municipal Audit Bureau of Shandong Province has further promoted research-based auditing, formulated and issued the Implementation Opinions on Comprehensively Deepening Research-based Auditing to Promote the High-quality Development of Auditing Work, and focused on creating a research pattern of "one vertical, double, cross-sectional and multi-faceted".

"One vertical" refers to the research work through all aspects of the audit process, including audit project establishment, audit implementation, achievement development, quality control, audit rectification and other process links; "double horizontal" means that each link promotes audit research from the management dimension and business dimension; "multi-faceted" means that each dimension of each link proposes a number of measures to form a full-chain all-round research pattern.

Take the strengthening of audit results development research and improvement of macro service quality as an example. From the management dimension, establish a promotion mechanism to promote the in-depth development and research of auditors. For example, establish a mechanism for selecting outstanding audit recommendations and promote in-depth research on audit recommendations. Every year, the selection of excellent audit recommendations is carried out, mainly from the four dimensions of macro, pertinence, feasibility and forward-looking. Through the selection of excellent audit suggestions, guide and promote auditors to study and analyze the problems found in the audit in depth, and put forward high-quality audit suggestions. From the business dimension, establish key research tasks to improve the quality level of audit results. For example, the development and use of analytical tools to promote the continuous improvement of the efficiency of the development of results, and explore ways to break the traditional model. The audit team used the self-developed project bidding audit toolset to compare and analyze the relevant data of the engineering construction projects that have implemented electronic bidding in recent years, and found that the bidders had similar bids and were suspected of colluding in bidding, and the audit team communicated with the relevant departments to understand it, and after analysis and judgment, formed an audit report to promote the introduction of relevant policies.

【Source: Chengdu Audit】

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