| At present,with the rapid development of China,in order to better implement the macroeconomic regulation and control,promoting economic growth,the government increased the investment,investing the government disposable financial income more invested in projects related to the construction of people's livelihood,to further enhance the quality of people's lives.But at the same time,the government has not scientific decision-making and low efficiency of investment in the investment in construction projects,some officials even accused of corruption.This situation caused a lot of money wasted and also damaged the image of the government.In recent years,the government and the people are very concerned about the direction of investment of government funds,how to improve the efficiency of the use of government funds,how to maintain the safety of the government fund,has become a major problem faced by the government and the audit authority.The follow-up auditing carry out the new direction of the audit work of government investment projects.The follow-up auditing is a new auditing approach which is adapt to the economic development,it can effectively play the role of "immunity".The follow-up auditing can nip something in the bud,and provide reference for decision-making for the government.This article starts from the basic concept of the follow-up auditing of the government investment construction project,particular explain the content,process,controlling unit and the audit focus.This article compared the follow-up auditing with the traditional auditing,analyses the advantages of the follow-up auditing from different point of view.At the same time,using the case of Q County of Hebei Province,summed up the problems and the solutions of the follow-up auditing by analyzing the case.This paper aims to combine the theory and practice of the follow-up auditing effectively,provide some reference of the practice,as well as complete the theory of the follow-up auditing. |
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