Research On The Follow-up Auditing Of Policy Implementation In Anhui Province

Follow-up auditing of policy implementation, as a novel audit concept and audit pattern, has exceeded the scope of traditional state audit. The policy implementation follow-up auditing carried out in China is pioneering in a global sense. How to perform well in this area, be it to government audit agencies or to any auditors, has become a new challenge. Since 2014, State Auditing Administration of China has made positive efforts among all auditing agencies to improve policy implementation follow-up auditing. However, With regard to the specific contents, scale, principles, methods, effects, planning and procedures of this type of auditing, there is no integrated and scientific system to follow, which may hinder the further development of the practice of follow-up auditing to a certain extent, which becomes a crucial issue for not only auditing agencies but also auditors. How to cover all policy implementation in follow-up auditing, how to make this type of auditing play a leading role to reach good governance goals have now become another new subject for auditing agencies.On the basis of the research status of follow-up auditing home and abroad, we begins with the introduction of the background, significance, public policies, focal points in auditing and other theories concerning follow-up auditing. Then, it proceeds to elaborate on the status quo of policy implementation follow-up auditing and analyzes the major problems concerning this type of auditing in Anhui province and the reasons behind them. Case study is employed to research into the ways of perfecting policy implementation follow-up auditing and feasible suggestions are provided in the conclusion of the thesis.