The Study Of The Audit Of The County Party Secretary Of SL City Based On The "Immune System" Theory

In this paper,“The Immune System” functional theory is applied for Discussing how toimplement it to the audit of the county party secretary, Combined the concrete reality of SLCity. So as to innovate channels of supervision for county party secretary, to improve audit ofparty secretary in new period,improved, to promote the implementation of scientific conceptof development for the county party secretary, to establish a correct view of achievements,hardworking and honest, comprehensive, and perform their duties according to law, topromote local economic and social undertakings, coordinated and sustainable development.Study results will be provided to party and government leaders and business leaders as well asterm of economic responsibility audit as well as audit in other profession which using the“Immune System” as a reference guide.In this paper, the case studies, literature analysis, theory and other methods were used forstudied. Through literature review, drawing on results of previous studies, the county partysecretary audit problems and difficulties in SL City is analyzed. Furthermore, the audit“immune” functional protective net and quality guarantee system are constructed based on the“Immune System” functional theory.In this study, the basis and operation of the audit process of county party secretary of SLCity is analyzed. It is considered that the main difficulties and problems for audit of thecounty party secretary are:1. There exist difficulties in the defining of audit scope and focus;2. Problems exist in the audit evaluation and standardization of reporting form;3. Problemsexist in security system transformation.This paper proposed four aspects for the construction of the audit “immune” functionalprotective net:1. In the aspect of construction for preventive function of protective net foraudit “immunity”, proposed that (1) Clear economic responsibility;(2) Establishment ofaccountability mechanisms;2. In the aspect of construction for reveal function of protectivenet for audit “immunity”, proposed that (1) adhere to the implementation of the mandate ofthe audit;(2) adhere to the annual report on his work system;(3) both adhere to thesupervision and services;3. In the aspect of construction for resist function of protective netfor audit “immunity”, proposed that (1) establishment of the audit work leading mechanism;(2) establishment of joint responsibility mechanisms;(3) establishment of rules andregulations;4. In the aspect of fence coverage of protective net for audit “immunity”,proposed that (1) the audit contents change from responsible to the accounts, expand toresponsible for all aspects;(2) the audit objects change from focus to the individual, expand to leading cadres at various levels.This paper proposed four constructions for quality assurance mechanism for the audit“immune”:1. To establish implementation of the “sixth principle” operational modes:(1)carefully make investigations;(2) strictly make develop programs;(3) put into effect forinvestigation and evidence collection;(4) accurately in certainty punishment;(5) properly toevaluate;(6) strictly in supervision of law enforcement;2. propose to carefully fastened “thewords of principles” put forward opinions and suggestions:(1) the good “tight” relations;(2)do a good job “real” business;(3) to make “accurate” thing;3. proposed to strengthen thefollow-up audit inspection tracking system simultaneously with the establishment of:(1)strengthen the follow-up audit work;(2) to establish track inspection system;4. propose toefforts to promote audit “immune” transformation:(1) put the audit results into “audit as thesame level” and “Two Report”;(2) notification of autit result through party meeting;(3)timely briefings held in the audit;(4) full implementation of the county party secretary of theaudit results announcement;(5) establish and improve long-term anti-corruption mechanism.