Budget Implementation Audit Case Studies Of Z Department

Budget implementation audit refers to the audit institutions at various levels according to the National People's Congress at the corresponding level for examination and approval of the annual budget, to finance and budget implementation at the corresponding levels, departments and units, in the process of budget implementation raise, distribution and use of fiscal funds task completion and other budgetary revenues and expenditures and government fiscal revenue and expenditure of true, lawful, profitability of audit supervision. For the purpose of improvingthe budget execution management capacity at all levels of financial capital budget units.This paper uses case study method, proceed from the budget execution audit department Z, concerns the implementation of the budget difficulties faced in the implementation of the audit, combined with their Thought propose appropriate recommendations for improvement. First, to clarify the status of budget implementation audit study abroad and make Comment; secondly budget execution audit are outlined, including its concept, development process and main content and a brief description of the overall status of the implementation of the budget and audit problems; then analyzes the main problems overall objective of Z department budget implementation audit and the specific implementation process, as well as the audit process encountered, including the failure to fully implement the audit plan, audit coverage is limited, the content is not deep enough, information technology audit approach difficult to implement, as well as national auditing; and finally, to the above problems, this paper proposes an enhanced Z department budget execution audit recommendations, including speeding up the implementation of specific measures and path audit full coverage, improve category management system audit projects, sub-sector Different fields establish a database to help industry experts, prompting audit results, information sharing, synergy; gradually advancing performance auditing mode, adjust strategic focus to fund performance government focus on projects and major policy audit as a breakthrough, the gradual pilot, point and face promotion; gradual implementation of audit information, including improving information technology audit-related laws and regulations, promote the use of information technology audit body transfer method; professional sound national audit system, and strictly guard the barriers to entry, the development of national auditors performance system, systematic training, the introduction of computers and other professionals.