Identification And Prevention Of Audit Risk Of Poverty Alleviation Fund Based On "4S"

In June 2015,the general secretary Xi Jinping held a forum in Guizhou province will be mentioned,the state will be achieved in 2020 people out of poverty,the main goal of the "13th Five-Year" during the national poverty alleviation work.In August 2015,the Chongqing municipal government issued the "opinions on the precise poverty of the precise poverty"(Chongqing Committee No.[2015]19),to determine the overall goal of Poverty Alleviation: by the end of 2017,the realization of the 18 key poverty alleviation counties all uncap,1919 poor villages out of poverty,rural poverty 1 million 659 thousand the majority of the population over the standard of poverty line,basically completed the task of poverty alleviation.From July 2016 to November,I worked as an intern in the audit bureau of Chongqing City,full participation in the F 2015 poverty alleviation fund pilot audit and W County in 2015 the funds audit,the audit bureau of Chongqing city is the first organization of such a large-scale poverty alleviation fund comprehensive audit,auditing techniques,auditing mode are in the initial exploratory stage,lead to the audit staff a lot of detours,increase the workload,and to identify some of the audit risk can not be effectively.Based on the relevant literature,through summarizing the experience and lessons in the practice,this paper presents the system structure(system),(structure),style(style)and scandal(scandal)the four angles(hereinafter referred to as "4S" of the identification and prevention of poverty alleviation funds)the risk weight in the part of.Actual case analysis,which demonstrated the feasibility from the four angles of poverty alleviation funds audit risk identification,combined with the actual situation of poverty alleviation fund audit risk prevention recommendations from the four aspects,in order to reduce the workload of the auditing personnel,reducing the chance of a waste of human and financial resources,improve audit quality,better completion of the audit objectives to make use of the funds is more reasonable,more efficient,to promote poverty alleviation and rich poverty,promote the harmonious development of economy and society.