Research On Constructing The Audit Evaluation System Of Economic Responsibility Of Agency A Based On Audit Risk

As an organization form unique to my country,administrative institutions carry out economic responsibility audits to supervise and evaluate the performance of the economic responsibilities of the principals of their units.As the economic responsibility audit project is in full swing,the auditee's insufficient knowledge of the economic responsibility audit,and the problems of their own problem discovery and rectification are increasingly exposed.These problems all reveal that the audit team faces greater audit risks,and the current daily audit work of administrative institutions needs to be optimized.In response to these circumstances,the auditing organs explored the use of a list-style collaborative auditing model,and put forward specific national audit work requirements and unit internal audit work requirements.Administrative institutions can take measures against these requirements to increase their awareness and response to economic responsibility audits and improve the effectiveness of daily audits.Establishing an economic responsibility audit and evaluation system is one of the effective methods.The establishment of an economic responsibility audit evaluation system can be based on audit risk,based on the status of audit activities,combined with the latest requirements of all parties for audit work to build an evaluation system,and then embed the evaluation system into daily audit work through the system to make daily audit management Comprehensive,normalized,simplified and efficient.This paper analyzes the manifestation of audit risk of agency A's economic responsibility audit,combined with domestic research on economic responsibility audit and audit risk and foreign literature on performance audit,as well as audit agency B's economic responsibility audit evaluation system and "list supervision" model Framework,collect and sort out the audit findings in the audit reports of the agencies of agency A,collect training materials and instruction manuals of all parties,discuss the basic principles of evaluation system construction,and establish the audit evaluation system of agency A's economic responsibility.The entire evaluation system covers the requirements of the central and local governments for economic responsibility audits,the audit agency B's summary of the common problems discovered by the audit,the agency A's summary of the common problems discovered by the audit,and the business characteristics and risk issues of each subordinate unit.Adopting the "list-style" model,linking the requirements of audit institution B to the internal audit work of agency A,can strengthen the normalization,flexibility and operability of the evaluation system,and increase the familiarity of the subordinate units with the process and content of economic responsibility audit projects.That is to enhance the audited object's awareness of economic responsibility audit,which is convenient for agency A to guide the subordinate units to carry out daily audit work more concretely and practically,as well as the self-examination and self-correction work of each subordinate unit,so as to improve the quality of economic responsibility audit And efficiency,enhance the identification and prevention of the auditee's own risks,and better play the role of auditing activities to help the auditee optimize its own daily management,thereby reducing the audit risk of the audit team.