Research On Auditing Supervision Of Earthquake Relief Special Funds

In recent years,earthquake broke frequently.Since Wenchuan earthquake in 2008,we have been through Yushu earthquake,Yaan earthquake and Abazhou earthquake,which caused a heavy loss.As the trustee of public economic power,the government should be responsible for the legal operation of the earthquake relief supplies.But from past experience,cases like ‘Guo Meimei event',‘Zhou Libo event' and corruption of the earthquake relief supplies reflect that there are big risks in the operation of earthquake relief supplies.This situation caused serious damage to victims,influenced the earthquake relief activities and caused damage to people's trust of the government.National audit,as a guarantee of economic operation of the national ‘immune system',can take actions to develop prevention,reveal,and resist function,which can ensure the reality,effectiveness,legality and compliance.At the same time,the audit office ‘the audit development planning from 2016 to 2020' and ‘the audit law of the People's Republic' also point out that national audit should take a role in supervising earthquake relief supplies.Under this circumstance,this paper attempts to explore the role of national audit in the audit activity of earthquake relief supplies based on the risk oriented audit approach.This article uses normative research and empirical study,and use the risk-oriented audit to analyze the earthquake relief supplies and monitoring mechanism theory.This article is composed of the following five parts: the first part include introduction part,the relevant literature review and the theoretical basis.The second part introduces four key risks of managing relief supplies and analyzes the goal of risk management of earthquake relief materials.The contents of risk management are legal,management and coordination,personal,technical and information communication.The third part defined the meaning of relief supplies auditing and the meaning of audit monitoring mechanism.And put forward the auditing entrust,auditing planning,auditing enforcement,auditing report and whole process of communication mechanism.In addition,it also proposes an operation guarantee system.The fourth part is the empirical analysis,which mainly adopts the questionnaire survey form to verify the rationality of the hypothesis in the third part.The empirical results show that the audit monitoring mechanism and operation guarantee system of earthquake relief supplies are reasonable and have certain practical value.The fifth part includes the research conclusion,suggestion and future research direction.The main innovation of this paper is: firstly,theoretical innovation,this paper based on risk management theory,extracted the four main risks in managing the earthquake relief special funds.At the same time analyzed the meaning of special funds audit monitoring,which enriched the audit theory of special funds for earthquake relief.Second,method innovation,this paper based on the risk-oriented audit,clarified the meanings of audit monitoring and the target.In addition,put forward the earthquake relief supplies audit monitoring mechanism and safeguard system,and is verified through the questionnaire survey.