Burst Of Major Natural Disaster Relief Funds And Materials Emergency Follow-up Auditing

Emergency Follow-up auditing is a kind of special auditing distinguishing from traditional auditing recently,which affects in raise legally and sequently,distribution fairly,appropriation timely,usage ruly and reasonably,management safely and effectively.The government auditing department carried out auditing over relief funds and materials for seven provinces flood of The Long River.The working mechanism and methods of relief funds and materials auditing were explored positively in 2003 prevention and cure SARS specila funds auditing,which were promoting and inspecting further in relief funds and materials auditing for resisting flood and frost happened in south of China in 2008.The relief funds and materials auditing for the Wenchuan earthquake is a useful exploring and practice,in which the target of"haven't problems,have less problems,at least haven't big problems"come ture.The relief funds and materials for significant paroxysmal natural disasters need rapid mobilization, manifold channel and large amount,which lead to incomplete data and confusion usage of relief funds and materials.At the same time,people focus on distribution and usage.So auditors face big hazard when they implement auditing.How to clarify relationship, to perfect management,to standardize auditing methods,content, emphasis and procedure from reality of relief funds and materials auditing to complete auditing better and more efficient under the premise of compliance with laws, regulations and professional standards is a problem for relief funds and materials auditing.Based on the management of relief funds and materials of carding significant paroxysmal natural disasters,we discussed the achievement and problems existing in relief funds and materials auditing recent years. Relief funds and materials auditing had its own features,such as timeliness of intervention,unity of implementation,specificity of manner,dynamism of information release,linkage of organization and synthesize of results usage.So, indemnity of powerful organization and consummate national laws and regulations were needed for auditing.A way of manifestation of powerful organization was emergency response mechanism and launching auditing timely and effectively.For the various origin, large amount and urgent requirement of relief funds and materials,the auditing work is different from financial revenue and expenditure auditing.We discussed the object,goal,content,procedure and methods of relief funds and materials auditing so as to guide emergency Follow-up auditing over relief funds and materials.At the same time, auditing over relief funds and materials should do well in communication and communication channels including communication between management departments,project teams,public and management departments.Besides,doing well in quality control was important to reduce auditing risk.The whole nation focus on relief funds and materials,which put pressure on auditors.The quality control consisted of general requirements,auditing plan,process,conclusion and report.At the end of auditing,performance evaluation timely is necessary.But performance evaluation was a difficult task due to ignorance of evaluation standards,specificity of auditing, unsuitable conventional auditing evaluation standards and shortage of knowledge.So,we should quest scientific and reasonable performance evaluation standards for relief funds and materials auditing positively under the guidance of demanding relief,overall,special ways for special situation and cost-effectiveness principle.