| As sword of anti-corruption and public power operation, audit institutions has effectively combat corruption, dealt with a large number of violations of law and discipline in the storm of recent corruption governance in our country which smoothed the development of the escort of the construction of a clean and honest government. In practice, however, there still exists audit corruption and how to supervise the power supervisors has become a problem which the audit institutions need to pay attention to, what’s more, the construction of audit institutions’ corruption risk prevention and control system has also become an innovation in the process of innovative initiatives construction. Lots of domestic scholars have carried out some researches on anti-corruption and building a clean government and other related topics while less systematic studies about how to build a clean government, most topic research work are based on audit institutions to build a clean government working practice experience, but both depth analysis based on typical cases and universality analysis based on questionnaire survey are relative blank. On the basis of collecting, sorting and analyzing the data, this article used case analysis and questionnaire investigation method to build a theoretical framework of audit institutions’ risk prevention and control system, enrich the theory of building a clean government, and promote, provide practical guidance for carrying out audit institutions’ risk prevention and control work practice.For the construction of audit organs’ corruption risk prevention and control system, the first thing we need to understand is what kind of risk are existing in audit institutions of our country at present; what measures should take to cope with these problems and so on. To answer these questions, firstly, this article comb the basic theory of audit institutions’ risk, define series of concepts related to audit institutions’ risk prevention and control system, and elaborate theoretical elements from three aspects of the operation environment, the goal and core content, and did the selective analysis on comprehensive quality management theory and risk management theory. Then we studied the audit bureau of Weihai City using the case analysis method based on the data obtained through various audit channels and data coding and we summarizes six categories of corruption risk existing in auditing organs like the actual existence of ideological and moral risk, external environment risk, implementation of audit business risk, system mechanism risk, supervision and restriction risk, internal organs of the comprehensive management risk, then summed up the corruption risk control system including corruption risk prevention and control mechanism. By using the method of questionnaire investigation and collecting data from audit institutions at various levels in Shandong province to describe the current general situation and problems through data analysis. Finally, we build audit organs’ corruption risk control mechanism consisted of the investigation of risk, establishment of corruption information database, analysis and prevention, monitoring and early warning and risk prevention and control system including of education security, science and technology guarantee, system guarantee and supervision. Two of these mechanisms collaborate together to audit the risk prevention and control system.The innovation points of this paper are: setup the audit institutions’ risk prevention and control system and according to the system, we also formed the systematic theoretical results which is a kind of innovation in research content; use case analysis method to analyze, code and summarize the successful experience of typical case; and we also make a good use of statistics analysis to obtain the universality and authenticity description of audit organs’ corruption risk control status which is a kind of innovation in research method. |
