Follow-up Auditing Study About Funds And Materials In Post-disaster Reconstruction

Follow-up auditing is one of the four audit modes for the current performance audit in China. And now it has been gradually introduced and widely used in the audit work. In 2009, Audit Commission stationed in Chengdu mission Office regarded the follow-up auditing of post-disaster reconstruction as the heavy in the whole work. They concentrated forces, composed seventeen audit groups, and conducted follow-up auditing on the seven heavy disaster County (City), including Wenchuan, and a part of provincial competent sectors and units, totally 195 reconstruction projects. Audit found that there are fifteen main problems in post-disaster reconstruction in the aspects of planning implementation, the raising, distribution and management of funds, and the project construction management. One case was transferred to discipline organs. Check-up organs put on record, arrested and brought an accusation against 2 people. Police organs detained 11 people. Seventeen periods work dynamic and situation briefing were reported to Audit administration. The results of funds and materials’follow-up auditing about post-disaster reconstruction are very highlight, which provides strong guarantee for the smooth of post-disaster reconstruction work.《Wenchuan earthquake in Sichuan province’s post-disaster reconstruction audit work project》,issued by Sichuan Provincial Government Office display that, in the course of post-disaster reconstruction, the raising, distribution, management and using situation of funds and materials will be the focus concerned content of follow-up auditing. Government inputs of province and province following levels, donation raised by the whole social, funds and materials delegate audited by counterpart support party for Wenchuan earthquake post-disaster reconstruction will be conducted full follow-up auditing.In the context of the above, I select funds and materials’follow-up auditing of the post-disaster reconstruction as the direction of graduation thesis, aiming at intensively researching the function of follow-up auditing in the work of post-disaster reconstruction, establishing and perfecting and implementing the follow-up auditing mode. For this purpose, it is necessary to do some research in-depth on the connotation, mode, features, content, method and program of follow-up auditing. It is also necessary to analyze in-depth the produced background of follow-up auditing, the development course and status in China and how to reference advanced experience of abroad. Only in this way, we can not only establish a kind of follow-up auditing system suitable for the conditions of China, but also provide useful proposals and made views for the application of follow-up auditing in post-disaster reconstruction work.There are 5 chapters in this paper, except a preface. The preface is a summary of studying background, development and studies of follow-up auditing in post-disaster reconstruction, the thoughts of studying and logical structure, the research method, the innovation and deficiency. The first chapter is the necessity of carrying out follow-up auditing in post-disaster reconstruction and the functions of follow-up auditing. And the writer think that the "immune system" functions of follow-up auditing give expression to detection function, early warning function, protection function, cleaning function and repair function. The second chapter is the basic content of funds and materials’follow-up auditing in post-disaster reconstruction. It is mainly describes how to determine the contents of the follow-up auditing in the post-disaster reconstruction, what is the highlight, the three aspects of checking and the verified results. The third chapter is the methods and techniques of funds and materials’follow-up auditing in post-disaster reconstruction. This section firstly describes the basic features, main principles and basic functions of follow-up auditing, as a theoretical basis. And then it introduces follow-up auditing methods, correlation techniques and its application in practice. The fourth chapter is the effectiveness evaluation of funds and materials’ follow-up auditing in post-disaster reconstruction. The part does a detailed study from four aspects of following:the necessity of follow-up auditing evaluation, the evaluation method and evaluation content of follow-up auditing, the index system design of effectiveness evaluation and the announcement system design of follow-up auditing results. The last chapter is research conclusions and inspiration. This section not only summarizes the superiority of follow-up auditing in post-disaster reconstruction and the problems issued to be addressed, existing in practice, but also concludes its implications for economic development.Follow-up auditing is a new type of audit mode, as well as a new area of researching, which is one of the innovations on the visual point. This article combines theory analysis with practice investigation, reflecting the "immune system" function of follow-up auditing completely. Through the mode of theory research-practice summary-theory research, the writer explores the connotation, features and mode of funds and materials’follow-up auditing in post-disaster reconstruction, and makes analysis on the gap of theory and practice. By this research thought, the efficiency and effectiveness of funds and materials’ follow-up auditing in post-disaster reconstruction are perfected and improving gradually.