Research On The Audit Risk Of Poverty Alleviation Funds In Town M

The financial special poverty alleviation fund is a major issue related to national economy and people's livelihood,and it is also related to whether China can successfully achieve the goal of fully building a well-off society in 2020.However,due to its own characteristics,the audit work will always be accompanied by audit risks,which brings risks to the safety supervision of financial poverty alleviation funds.How to ensure the reasonable use of financial poverty alleviation funds and reduce the audit risk is the focus of the fiscal poverty alleviation funds audit.Therefore,the main research question of this paper is: How to improve the efficiency of fund use based on risk management in the audit of fiscal poverty alleviation funds.This article first gives a basic introduction to the policy background of poverty alleviation funds.2020 is the year of ending poverty alleviation,so domestic governments at all levels now attach great importance to the work related to the audit of financial poverty alleviation funds.Secondly,it reviews the relevant literature of poverty alleviation funds,displays and summarizes the existing related research,finds the shortcomings of the existing research,and further points out the research direction of this article.Thirdly,this article introduces the specific process of the audit of poverty alleviation funds in town M in 2018 and the methods used in the audit process,and records the conclusions and problems found during the audit process.Afterwards,combined with the "3E" theory of capital performance audit and audit risk management theory,the development of poverty alleviation work in town M was analyzed,and the risk factors faced by the audit risk of poverty alleviation funds in actual work were identified and evaluated.Factors that produce risks put forward corresponding optimization plans.Finally,we propose countermeasures for the audit risk of poverty alleviation funds.I hope that this research will not only help the optimization of the auditing process of poverty alleviation in town M,but also provide a reference for the audit work of poverty alleviation funds of our auditing institutions in the future.Combining the previous research results and risk management theory,this paper draws the following conclusions through research: First,the risk management of poverty alleviation fund audit depends on the joint decision of the audit subject,audit object,and audit environment;second,the study combs the the risk factors faced by thetownship poverty alleviation fund audit risk,including the implementation of poverty alleviation policies and systems,the identification of poverty alleviation personnel,poverty alleviation fund projects,and financial poverty alleviation fund risk,and other four risk points;the third is the M town poverty alleviation fund audit risk optimization plan.Optimizing the audit process of poverty alleviation funds from the four aspects of the audit system,the competence of the audit staff,strengthening the construction of information technology audits,and strengthening the fund management of poverty alleviation projects.