YG Area State-owned Enterprise Project Investment The Government Audit To Investigate Forensic Research

The project investment of state-owned enterprises is the use of state-owned assets,the rationality of its investment,economy,efficiency and social relations to the state-owned enterprises in the project investment can achieve the maximum investment benefits,investment can reduce the loss of state-owned assets,the realization of investment targets,can guarantee the value of state-owned assets,Therefore,the need for supervision of state-owned enterprise project investment,to standardize the investment behavior,the government auditing department of state-owned enterprise project investment audit report audit investigation,investigation of state owned enterprise project investment is an effective way of supervision,it is also very necessary.High quality audit report will help the government of state-owned enterprises have invested in the project performance supervision and guide the state-owned enterprises to further strengthen the government investment projects,investment projects of state-owned enterprise management,improve the efficiency and safety of the project investment,reduce the investment risk,promote the value of state-owned assets value added.High quality audit report relies on high quality audit evidence,strengthen the audit institutions and auditors to obtain audit evidence investigation work,standardize audit investigation and evidence collection,has made to ensure adequacy,appropriateness,effectiveness and other characteristics of the high quality of audit evidence to improve the quality of audit report.however,the particularity of government audit investigation led to many problems in the state-owned enterprise audit investigation forensics investment project of government,in order to effectively solve the existing problems in the process of forensics,this paper uses the literature analysis,discusses the methods of case analysis and normative analysis.Based on the basic theory of government audit,this paper takes YG District Audit Bureau to carry on the analysis of the evidence collection of the project investment audit of state-owned enterprises,found the YG District Audit Bureau of state-owned enterprise project investment audit investigation to obtain evidence of the following problems: audit heavy,doubtful,difficult to determine;the lack of field investigation leads to the lack of evidence and the existence of excessive evidence;insufficient sample size of the project survey;the existence of repeated evidence.The reasons for these problems are:The reasons for theseproblems are: the lack of effective accountability and salary incentive mechanism,the lack of professional competence of personnel forensics;lack of professional audit personnel;lack of standards for auditing investigation and evidence collection and lack of legal constraint.On this basis put forward some countermeasures: to speed up the construction of accountability incentive mechanism;optimize personnel allocation;broaden the professional audit personnel sources;scientifically determine the related measures to perfect the evaluation criteria of YG District Audit Bureau of state-owned enterprises to carry out project investment audit investigation work,obtain a sufficient and appropriate audit evidence of benefit.The issue of high quality audit report.