Research On The Status Quo And Strategies For Budget Implementation Audit Full Coverage At Provincial Level In AnHui Province

With the proposal of budget implementation audit full coverage, local audit institutions are under increasing pressure to successfully implement this objective. The implementation of budget implementation audit full coverage has been seriously restricted due to inadequate audit coverage, unscientific audit schedule, rigid audit organization structure, and out-dated information technology means.This thesis aims to explore the underlying reasons behind these common issues existing in the implementation of budget implementation audit full coverage. Based on audit practice, the author proposes that the audit resources can be integrated via improving the efficiency of the auditors, properly mobilizing both the internal and external audit staff, and purchasing social auditing service etc. The budget implementation audit can be integrated with economic responsibility audit and the audit of fund for special purposes to make overall plans for budget implementation audit projects. The promotion of flat management, the enhancement of management scale, and the improvement of data sharing can bring innovations to the audit organization. The regular electronic data report mechanism can be established, and three teams of budget, implementation and audit can be formed. Promote the digitalized audit model characterized by "overall analysis, systematic researching, problems identification, scattered checking, and precise positioning" and offer targeted strategies and suggestions such as strengthening the application of big data analysis technology, so as to provide a feasible way to implement the budget implementation audit full coverage.Considering the unique shared features in audit contents of the budget implementation audit, this thesis has also designed data analysis models according to different audit contents such as general budget accounting, treasury centralized payment, government procurement, non-tax revenue, public funds and meeting fees, etc. These models have been put into practice and have been proved fairly effective.