Research On Network Audit Of Budget Execution

Budget execution audit is an important content of national audit,and has far-reaching influence on the normal development of social economy in our country.However,the current budget execution audit in the audit system,audit scope,audit methods and other areas of various problems frequently appear.In particular,under the background of the current reform of the financial system and the full coverage of the audit,the contents of the audit continue to deepen and the scope of the audit is further expanded,which objectively requires that the coverage of the audit be expanded,and that the past audit methods of budget implementation cannot meet all the realistic needs.Auditors must seek new auditing methods in practice and adapt to the challenges of the new era as soon as possible.The network audit improves the work efficiency and the audit level to a certain extent.Therefore,network audit means to make up for the deficiencies of budget execution audit methods.After finishing the national research data and domestic reality,put forward the model idea of applying the network auditing means to the budget implementation audit,and based on the A-city,the paper summarized the reality of the implementation of the network audit in the city of A.The feasibility and effectiveness of the established budget implementation networking audit model are verified.In the development of budget audit,A.City uses the innovation of the network auditing means,in particular the development of the construction of the large data platform and the development of the regional and municipal networking audit,the improvement of the networking level in a large data audit way,the high-efficiency coverage of the budget implementation audit,and the search for a brand-new audit method,And the working efficiency is greatly improved,and the real problem that the current audit coverage is low can be properly treated.At the same time,establish the system guarantee for the networking audit,make the networking audit work rule-based,gradually systematize and standardize.Through the comparison of the data related to the budget implementation of the calendar year,the results of the implementation of the budget by the A-city by the means of networking audit are reflected.However,the implementation of the budget implementation networking audit is not the simple addition of the budget implementation and the networking audit method,and through the research,there are many problems in the development of the budget implementation of the A city,including the insufficient coverage of the networking coverage,the audit and rectification strength and the audit method,The unreasonable structure of the auditors and the lack of data storage and management are not only solved by improving the means of networking audit.Therefore,after the reason of the analysis,this paper further puts forward the feasible way to improve the implementation of the network audit from the aspects of expanding the audit coverage,improving the network tracking system,cultivating the compound talents and coordinating the rectification.The author thinks about the budget execution network audit,applies the network audit means to the budget execution audit method theorizes,and provides a budget execution network audit mode.At the same time,through the case analysis,this paper complements the problems that can not be solved in the audit mode,and puts forward some suggestions for the improvement of the existing problems.Because most of the exploration and innovation in budget implementation network audit in A city is universal,the existing problems are also very representative for reference and study in other places,which is of practical significance to promote the development of local budget implementation network audit.