Research On The Audit Management Of Tracking Audit Of Major Policies

Tracking audit on the implementation of major policies is a nationwide audit project that tracks the implementation of major state policies since August 2014 in our country.In the policy-tracking audit,the existing audit management model is difficult to meet the requirements of full audit coverage and national governance,and our current power in audit is relatively inadequate.It is critical to improve audit efficiency through efficient audit management.Therefore,it is particularly important to improve the audit management model in the current audit practice.By constructing an audit management framework for policy-tracking audit projects,it is the purpose of this paper to carry out innovations in audit management to improve the audit value and audit efficiency on the basis of ensuring audit quality.This article first reviews the development and characteristics of policy-tracking audits and the research results of audit management.Secondly,it introduces the national governance theory of national auditing and the HeXie management theory borrowed by this article.Afterwards,based on the theory of HeXie management,the audit management framework for China's policy-tracking audit was constructed,including the principles to be followed in the innovation of audit management,the adjustment of audit management objectives,the focus of audit management innovation,the audit management elements in the HeXie management operation mechanism,and the audit management framework.Next,there are four stages including auditing plan,audit implementation,audit report and audit tracking,and then analyze and discuss audit cases in G City based on these four stages,we found that the annual audit project plan in the audit planning stage of China's auditing management of policy tracking audit is not specific;In the audit implementation stage,the audit focus is prone to deviations and the auditing power is relatively insufficient;in the audit report stage,the audit results are not in place and the audit reforms are not timely focused;in the following stage,the system design is relatively vacant and other practical problems.Based on this,it puts forward relevant policy recommendations: at the stage of audit planning,the system of annual audit project planning should be implemented with a special person responsible system;during the audit implementation stage,audit investigation work should be strengthened and an effective incentive mechanism should be established;at the audit report stage,the audit result announcement system should be perfected and the situation of the audit rectification should be timely tracked;in the follow-up phase,the relevant system design should be improved.