Research On The Status Quo And Countermeasures Of Department Budget Implementation Audit Under The Background Of Full Coverage

Budget implementation auditing is the key content of financial auditing,with the deepening of the reform of the budget management,the budget implementation auditing also puts forward newer and higher requirements.This paper expounds the budget implementation auditing,audit full coverage,big data auditing concept,based on principal-agent theory,accountability theory,immune system theory,starting from the city of A in recent years,the department budget implementation auditing practice,analysis of the circumstance in the full coverage of the audit under the new situation,the implementation of audit work and the status of the department budget there are deficiencies,combined with the actual situation of A City,in-depth analysis of the reasons,puts forward countermeasures and suggestions of the department budget implementation auditing.The study found that,since the full coverage of the audit implementation of department budget implementation auditing with the technical means of big data auditing,on-site audit mode from the past gradually transformed into a centralized data analysis and on-site verification of the combination,and achieved certain resultsBut there are still limited audit coverage and big data technology can not meet the demand of audit,the audit organization is not smooth,the intensity is limited,the lack of attention to the performance auditing,the causes of these problems are in many aspects,such as audit human resources limited,the audit organization adhere to the traditional mode,the audit rectification mechanism and budget management policy is not perfect,the lack of practical experience to carry out performance auditing.This paper improve the department budget implementation auditing by putting forward the following countermeasures:the integration of audit resources,optimize the audit organization;enhance the strength of audit staff in various forms;promote and improve the big auditing;increase the rectification efforts of budget implementation auditing;further deepen the exploration of performance audit.