Research On Follow-up Auditing Of The Projects Invested By Local Governments

Along with the rapid development of our country's economy and society,local governments disposable financial resources increase year by year,investment has become an important means for local governments to macro-control and development of regional economy.As the supervision organization of local government financial fund,audit institutions are trying follow-up auditing of the projects invested by local governments,in order to regulate the behavior of government investment.But at present,most of the follow-up auditing of the projects invested by local governments is still in the initial stage,audit institutions still faces many difficulties in the process of concrete practice,it affects the quality and effect of follow-up auditing.This article based on the theory of entrusted economic responsibility,audit immune system theory and the coordination theory,Combined with case analysis the problems and the reasons in follow-up auditing practice,thus to put forward the auditing authorities shall explore the establishment of a unified tracking audit practice,strengthen follow-up auditing team construction,strengthen the management of intermediaries,innovation the performance audit evaluation standard.Through sound system specification,strengthen personnel training,improve the management mechanism,guarantee the independence of follow-up audit,promote the audit function to be reasonable and effective,and realize the fundamental purpose of tracking audit work.