Research On Follow-up Auditing Of Q City’s Affordable Housing Project Under Data Auditing Mode

In recent years,with the rapid development of China’s economy and society,local governments have also continuously promoted the process of urbanization,which has led more and more people to gather in cities and towns,and housing prices in cities and towns have also risen.This phenomenon has caused some low-and middle-income groups could not afford buying houses and become a group with housing problem.In order to solve the problem and achieve the goal of guaranteeing and improving people’s livelihood,the Chinese govenrnment has established an affordable housing project system with affordable housing,shantytowns to transform housing,and dilapidated housing renovation.In order to ensure that this important policy of safeguarding people’s livelihood can be effectively implemented,the National Audit Office also carries out audit work in accordance with the law to supervise the operation of the affordable housing project.In 2009,the National Audit Office conducted an audit of the affordable housing project.Since 2012,the National Audit Office has carried out a follow-up audit project for affordable housing projects nationwidely,and identified it as a key audit project to regulate the operation of affordable housing projects.With the rise of big data concepts in recent years,some provinces and cities have begun to explore the use of big data thinking or technology in the follow-up audit of affordable housing projects,and launched a "big data audit." However,the essence of some "big data audits" is the use of some data auditing work with big data thinking.In the past two years,Q City has applied some big data auditing ideas in the follow-up audit of affordable housing projects,and carried out auditing through the data auditing mode,but there are still some problems in the process of development.This paper introduces the theory of follow-up auditing of current affordable housing projects,and combines the case of Q city for analysis.Through the Q-city in the data auditing mode,the affordable housing project follow-up audit cases reflect the problems,from strengthening the construction of IT infrastructure,establishing an audit data platform,optimizing the auditor structure,improving the quality of auditors,and strictly controlling the quality of the data collected by auditors,as well as the call for improvement of relevant laws and regulations,and other measures to improve the countermeasures,so that the affordable housing project follow-up audit work can be better implemented.This paper is divided into six parts.The first part focuses on the background and reasons of the topic selection,and summarizes the research status at home and abroad.At the same time,it introduces the research ideas of this paper.The second part is the introduction of theory and concept.The affordable housing project follow-up audit,data auditing mode and the theoretical basis of this paper are summarized.The characteristics of the follow-up audit of the affordable housing project are analyzed.The analysis of the big data thinking and the data auditing mode is applied to the follow-up audit of the affordable housing project The necessity and feasibility of the audit;the third part is the analysis of the specific implementation of the case analysis,introduces the basic situation of the Q city’s affordable housing project and the audit work carried out by Q City in applying the data auditing mode in the audit.The specific process and the application effectiveness evaluation is summarized.The fourth part analyzes the problems in the data auditing process and the reasons behind it.The fifth part is aimed at improving the Q City’s follow-up audit of the affordable housing project under the data auditing mode and give some advice to improve it.The sixth part is conclusion.Including the main research conclusions of the paper,the limitations of the research and the prospects for future research.This paper is based on a grassroots follow-up audit of the affordable housing project,combined with relevant theories,analyzes the problems existing in the audit work,and proposes appropriate countermeasures to explore how to improve the quality and efficiency of the audit work,make the affordable housing project can be effectively implemented.