| Special Audit currently carried out in Shenzheng and Zhejiang is an important measure of audit system to struggle against corruption, but there is still no particularity in Special Audit, since it is short of efficient audit methods and means. Based on the anti-corruption practices of Special Audit system, design corruption alarm index system for state government service personnel specially in the fields where corruption occurs usually, with the corruption alarm, alarm audit and authenticity audit as the main contents, construct integrity audit procedures and methods guided by corruption and form a associated mechanism combining the corruption alarm and audit, which can enrich and improve Special Audit System, work in with the Punishment System carried by Central Discipline Examination Committee, prevent and disclose the severe behavior disobeying law and discipline of government service personnel, and punish corrupt personnel. The paper comprises seven chapters text. Chapter I : Guiding Preface.Firstly, dissertate the significance of study on integrity audit. Secondly, summarize the present study state of integrity audit. Thirdly, discuss the object of integrity audit. Subsequently, disclose the main contents of study on integrity audit and describe the route of study on integrity audit. Then, expatiate the study methods of integrity audit. Then, summarize the innovation points of study on integrity audit. At last, demonstrate the feasibility of study on integrity audit. Chapter II: The several basic concept of Integrity Audit.A logical system comprising integrity audit definitions and basic conceptions associated with object is necessary for integrity audit, which can direct and construct the theory foundation of integrity audit. Firstly, expatiate the conception of integrity audit. Integrity audit with narrow sense refers to a special audit system that with corruption alarm, alarm audit and authenticity audit as the main contents, and the corruption as audit guidance, the audit department, cooperated by discipline examination department, regulate the function of right, prevent, disclose and struggle against economic criminations of government service personnel. Generalized integrity audit refers sum of all kinds of audit actives supervising and guaranteeing the integrity of public rights owners. So economic responsibility audit and performance audit all belong to the integrity audit. Secondly, generally describe the features of integrity audit from ten aspects such as the specificity, alarm and judicature features of integrity audit, including the difference between integrity audit and finance audit and economic responsibility audit. Thirdly, clarify the object of integrity audit. The near object is to supervise and estimate the corruption alarm index system for government service personnel designed specially for government service personnel, to construct integrity audit methods which is guided by corruption with corruption alarm, alarm audit and authenticity audit as the main contents, to prevent and disclose the severe actives disobeying law or discipline of government service personnel and meeting the implement requirements of punishment system of Central Discipline Examination Committee, and to struggle against corruption. The long term object is to improve integrity audit law system and to construct long efficient integrity audit implement mechanism by setting special integrity audit institution. Subsequently, study the subject of integrity audit, emphasizing that the subject of integrity audit is state audit, mentioning the union of audit and justice organ composed in implement of audit, and supposing State Integrity Office. Then, discuss the object of integrity audit, thinking that concentrating strength at the beginning of integrity audit is necessary, the main contradiction should be hold and the corruption active of key leaders should be prevented mainly. Until condition meet requirements, the object of integrity audit will extend from key leaders, the legal enterprise representatives to government service personnel. Then, analyze the basis standard for integrity audit. At last, mention the suppose of integrity audit, thinking suppose of corruption suspect is beneficial to evaluation of the corruption status of government service personnel and extension of special corruption audit methods for corruption suspects.Chapter III: The Theory Basis of Integrity Audit.The main theory basis of integrity audit are: reign theory, politic right theory, punishment system theory, corruption alarm theory and fraud audit theory. At the beginning, mention that the most important task for improvement of reign ability is to struggle against corruption, of which the key is system innovation, and we must strengthen the reign ability of party by improving anti-corruption ability of audit in innovation of audit theory. Secondly, by querying economic supervision statement of audit essence, think that state audit is inclined to supervise rights politically and state audit should be reoriented, and mention the opinion that state audit is a political instrument for state to reign active criterion, which will help settling the problem of wild central political rights. Thirdly, dissertate the influence of a directing document for present and aftertime anti-corruption, "implement compendium of constructing and improving corruption punishment and prevention system emphasizing on education, system and supervision " on integrity audit. Subsequently, discuss the revelation of corruption alarm idea for design of corruption alarm index system for government service personnel. Then, analyze fraud audit methods guided by fraud risk evaluation, thinking it is an audit guided by fraud alarm, emphasizing the idea of management of fraud premonition, which provide a renovating idea for the audit method of integrity audit guided by corruption evaluation.Chapter IV: Contents of Integrity Audit.Dissertate three main elements constructing integrity audit contents, which are corruption alarm, alarm audit and authenticity audit. Firstly, corruption alarm. At the beginning, comment the whole process from economic alarm theory, society alarm theory to corruption alarm theory, thinking that the open of the 16th National People's Congress starts the corruption alarm. Then reviewing the documents issued by local government, confirm that Shenzhen Conclusion firstly mentioned integrity alarm mechanism construction. Analyze implement condition of integrity alarm in Shenzhen, Zhejiang and Nanjing etc.. Mainly study the application of corruption alarm mechanism construction in integrity audit, thinking that audit should directly be concerned with corruption alarm net construction and construction and improvement of integrity audit. Mention corruption alarm net construction, "three level alarm mechanism for leaders" and "the supervision and evaluation center of China integrity construction". Implement daily supervision of "corruption alarm index of government service personnel". Secondly, alarm audit. At the beginning, define alarm audit, namely that according to corruption clue and advance alarm symptom of corruption, audit by checking the corruption suspicion of government service personnel. Then, dissertate the corruption factors testing method, one of the alarm audit contents, expatiating right abuse test, corruption motive test, corruption opportunity test and corruption control ability test. Then, dissertate the detailed content of special integrity audit, another one of alarm audit contents. Lastly, design the advance scheme of alarm audit result treatment. Thirdly, authenticity audit. At the beginning, define the concept of authenticity audit, namely that according to the corruption evaluation result of alarm audit stage, audit by tracing and checking in the light of discovered proof to decide the kind of corruption, disobeyed law items and the severity degree of crime. Then, discuss the primary processes of authenticity audit, expatiating in sequence the audit checking reported clues of corruption suspect, audit checking the corruption suspects, audit supplied by checking the criminality proof, and audit supplied by checking the remaining criminality proof. Comment the contents and methods of seven crimes of corruption, which are anti-corruption audit method and anti-bribe audit method. Mainly study audit struggling against money transfer. According to statistic law criterion data about CPA's obligation and responsibility in struggling against money transfer constituted by international society, indicate that CPA's obligation and responsibility are definitely prescribed in international law documents, query CICPA's opinion of exempting CPA's obligation reporting client's money transfer suspicion, explain the origin of CPA's obligation exemption right and international routine measures, point out that constitution of guide line of money transfer fight for CPA is necessary for long time, and at last, expatiate the emphasis and procedure of audit struggling against money transfer.Chapter V: Integrity Audit Procedure and Methods. Mainly dissertate design of corruption alarm index system of government service personnel, integrity audit procedure construction and integrity audit method constitution. Firstly, constitute 5 kinds and 28 items of indexes of corruption alarm index system for government service personnel as the core of integrity audit alarm. Secondly, using the principle of audit guided by fraud risk for reference, decide the design idea of integrity audit procedure guided by corruption. Thirdly, constitute integrity audit procedure respectively in corruption alarm stage, alarm audit stage and authenticity audit stage. Then, discuss the general methods of integrity audit, namely corruption guided method and integrity audit case checkup. Summarize the special method of integrity audit, namely checkup of cadres' integrity and self-discipline, stair audit system of company and sunlight engineering audit. Mention technical method of integrity audit, namely corruption clue discovery, corruption psychoanalysis, analysis of thought status, analysis of integrity status and investigation.Chapter VI: Integrity Audit Rights Extension.Firstly, introduce in system the feature of the court justice of Franc audit and the feature of judge supervision of inspection institute. Expatiate that by reforming audit system, utilizing union conference system of audit, expanding methods of audit treatment and punishment, how to extend integrity audit rights. Secondly, mention and expatiate the opinion that extending integrity audit rights by adopting the mechanism combining audit and justice, namely the mechanism of union of audit and inspection and punishment, the mechanism of union of audit and discipline inspection, and mechanism of union of audit and police. Thoroughly discuss how to construct union conference system of" one committee and four bureaus" in practice. Then, mention and dissertate the opinion of extending integrity audit rights by combining integrity audit and the prevention system of state duty crimes. In the condition that audit taking parting in preventing state duty crimes is not attended, reviewing the corresponding law documents such as "Duty Crime Prevention Statute of Qiqiha'er City" etc., define the audit's responsibility and task in state duty crime prevention, mention the imagination about construction of mechanism of union of prevention and spy of associated duties crime checkup, and development of duty crime prevent standardization combining audit, inspection organ and "cooperating department", and discuss the corresponding construction contents.ChapterVII: Integrity Audit Improvement Mechanism.On one hand, integrity audit should be placed in state law frame, on the other hand, there must be corresponding law items for integrity audit. So completely dissertate the construction of corresponding law system for implement of integrity audit system. Secondly, for the main opinion about China audit system reform that keeping present administrative audit system, or changing it to legislation audit system, mention question, thinking legislation audit system is not fit to integrity audit system and China politic system reform requirements, and the disadvantages of prevent administrative audit system are obvious. Mention the requirements for reforming audit system to fit to integrity audit, which are as following:The first step: keep the subjection relationship of the highest audit organ and reform the organization system of local audit organs. The second step: establish State Integrity Office by uniting State Audit Office, Supervision Department, Anti-corruption Bureau subjected to Procuratorate and Duty Crime Prevention Bureau, and endow it with some jurisdiction. Secondly, mention integrity audit organization system focusing on state audit, assisted by interior audit, supplied by society audit. Dissertate the necessary of audit checking and punishing mechanism led by state audit organ, associated with discipline inspection leaders, supervision and inspection departments. Answer how to solve the problem of difficult integrity audit organization construction by utilizing present economic responsibility audit, which is compatible with integrity audit in practice. Then, mention the measure of 4th for making perfect Integrity audit mechanism :develop existing audit system to anti-corruption work.. Think the finance audit should take on anti-corruption. And discuss the integrity audit methods of finance fund. About anti-corruption of performance audit. Think that performance audit in Shenzheng is not performance in deed, but it is truly successful. Its success is the result of anti-corruption. Think the anti-corruption and integrity proposition direction insisted in the performance audit in Shenzheng as the way of afterwards performance audit in China. Mention that the performance audit should emphasis on efficiency, pay less attention on performance and struggle against corruption, and discuss the anti-corruption methods of performance audit. About anti-corruption of economic responsibility audit. The latitude frame and longitude frame of economic responsibility audit are outlined firstly. Mention three levels hypothesis of economic responsibility audit. For leaders in villages, towns and hamlets, economic responsibility audit is the emphasis, for county and office leaders, the emphasis is integrity responsibility audit, and for province leaders, politic responsibility audit should be the emphasis. Expatiate the contents of construction of anti-corruption renovation system of eight union economic responsibility audit. Because integrity audit is a special audit system, its objects, contents, methods and rules are all specially regulated. There are relation and difference between integrity audit and finance audit, economic audit, efficiency audit and economic responsibility audit. At last, completely analyze and expatiate how to manage the relation between integrity audit and other audits in sequence.
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