Research On Relevant Problems About Follow-up Audit In Public Projects

At present,China's investment in public projects has become an important part of the Financialpublic expenditure.This public projects needs long duration and much money as well as has stongpolicy-related.To ensure that the funds for construction of public works is reasonable,lawful,properly used,every regulatory sector should play its functions,in order to achieve the desired effectof fiscal spending.As the country's "immune system",audit department plays an important role inthe supervision of the field of public works.The defects of "post-audit" such as lag,passive,lowefficiency and passive are exposeed so obviously that can not meet the requirements of the audit ofpublic projects.So we need find a new audit approach.With the development of the theory and application of follow-up auditing,It is used in the fieldof public projects step by step.This audit approach is a kind of dynamic,prior,active control.Itblocks the loopholes which can not see after the projects,prevents the loss of resources in a timelymanner and restores the economic losses of the unit being audited.Better able to prevent fraud,improve project quality, reduce project cost and the risk in audit,play the audit function moreeffectively.The article focus on the following aspects:intervention point of follow-up audit,pattern of theaudit,subject and object of the audit and how to evaluate performance audit work.In the study ofintervention point of follow-up audit,the author demonstrates the need for the implementation ofprior audit in public works,from a theoretical and practical point.Then put forward that on theimplementation of prior audit work,we should focus on the investment decision-making audit,project feasibility audit and engineering design audit.In the study of pattern of the audit,the authordemonstrates the need to implement the whole process of follow-up audit from a practical point ofview on the basis of the audit subdivision,and proposed audit should follow the path:grasping therole of the supervisor,integrating audit resources,innovating audit approach.In the study of objectsand subjects of follow-up audit,After analysising the reason why the subject of follow-up audit isdifficult to define,the author puts forward that government auditing should make use of other auditresources to form a strong force which leaded by it.Then pointed out the key points that should begrasped in the actual operation.In the study of evaluation indicators,This article draws on the ideafrom the balanced scorecard of Management,from to explore evaluation system to check the effectiveness of the audit work four dimensions: the audit results, audit risk and quality control,employee learning and growth,the interested parties.The hope is that there will be a ufiniedconclusion through introducing these problems from many aspects,thus enriching and improvingthe theory of follow-up auditing of public projects.