A Study On Mongolian State Auditing System And Methodological Reform

The improvement of the government auditing system is the Mongolian theorists and researchers for a long time to discuss and explore a problem,this problem seriously affect the government's work quality and efficiency,this paper is to parse the Mongolian lack independence of audit,the audit result report and disclosure issues,blank problem of audit law,government and the National People's Congress not straighten out the relationship between audit institutions,as well as the audit based on the problems of the human resource configuration is not reasonable,through the system model compared with other countries for reference to Mongolia auditing system put forward a series of reforms,to improve and help to Mongolia the authority of the government to set up and promote the rapid economic development of Mongolia to a great extent.The Mongolian government audit system reform research and methods,improving the target to find ways to improve research methods.The study included five chapters.The first chapter is the introduction part.It introduces the research background of this part of the research significance,research ideas and methods,research framework.The second chapter is about the introduction of government audit.What's in this audit,government audit,government audit systems revelation,government auditing system mode,the state government audit systems.Chapter III including the status of the Mongolian government audit model.The group focuses on evaluation of the Mongolian government audit model,including the Mongolian government audit model content and features,problems existing major Mongolian government auditing mode,as well as difficult to guarantee the independence of the audit oversight and auditing issues irrational allocation of resources.Finally,including an analysis of the Mongolian government audit mode method shortcomings of reason and auditors mechanized quality is not strong.Chapter IV of the Government's current thinking Mongolia Audit Mode.It discusses the Mongolian government audit mode from the theoretical base and practical base should be how to change.Mongolia put forward to improve the existing model of government audit recommendations,including the Mongolian government auditing mode gradually reform and Mongolia audit institutions is mainly responsible for the independence of the national audit announcement system,progressive government performance audit,improve the legal liability system etc..Chapter conclusion: the Mongolian government wants to use audit mode and methods of reform for Mongolia's national conditions,the results should establish the best way to government auditing systems in Mongolia,which is a common trend in the world's governments and methods of audit mode.