Research On Audit Resource Integration Based On Major Emergencies

The contradiction of heavy government audit tasks and insufficient audit resources have always been the focus of the state.As the major sudden public affairs tracking audit focused on by the Audit Commission,there are also problems of insufficient audit resources and heavy audit tasks.Major sudden public affairs follow-up audit tasks are heavy,time-critical,and demanding--the audit tasks are heavy.The audit content involves disaster relief materials,reconstruction projects,performance of the functional departments,and policy implementation.The audit is time-sensitive and sudden.Public affairs audits require timely intervention by auditing organizations in the disaster areas;high auditing requirements involve the vital interests of the people in the disaster areas,and public opinion is highly concerned.However,the auditing organizations in the disaster areas originally had the status quo of insufficient auditing power.When dealing with major unexpected public affairs,the contradiction between the complicated auditing tasks and the weak auditing power was even more prominent.According to the theory of resource integration,effectively integrating audit resources can alleviate the contradiction between heavy audit tasks and insufficient auditing power,and improve audit efficiency.In this context,the integration of audit resources for major public emergencies is imminent.This paper first analyzes the integration of audit resources for major unexpected public matters.The first is to clarify the subject and object of the audit resource integration of such matters.The main body is the auditing organization of the disaster area,and the object is other auditing agencies,other government departments,social auditing agencies,and the public.The second is the theoretical analysis of the necessity,feasibility and influencing factors of the integration of major sudden public affairs audit resources.The theoretical analysis shows that:(1)the internal division of the audit institution is divided;(2)the lack of resources for the integration of audit institutions(3)It is difficult for the auditing organization to integrate social auditing resources;(4)the auditing organization and other government departments are not able to cooperate;(5)the auditing organization and the public are not well communicated.Secondly,based on the results of theoretical analysis,the paper proposes ways to integrate audit resources for major public emergencies,as follows:(1)Resource integration within the audit organization.The connotation of development is the primary prerequisite for auditing organizations to integrate resources.The author believes that through the design of the internal organizational structure and emergency audit mechanism of the auditing organization and the construction of a matrix-like organizational structure,the flow and integration of internal resources can be realized,and the auditing response capability of major unexpected public matters can be improved.(2)Resource integration between audit institutions.Strengthen the linkage and cooperation between auditing agencies,and realize the "one game of chess" in the auditing system.The author believes that through the establishment of the same level of aid review mechanism and the linkage audit of the upper and lower levels,the "horizontal" resource integration between the peer audit institutions and the "vertical" resource integration between the lower and lower audit institutions can greatly alleviate the pressure on the audit institutions in the disaster areas..(3)Integration of resources between audit institutions and social audits.Integrate the advantages of social auditing in financial revenue and expenditure auditing,and hand over “professional matters” to “professionals”.The author believes that social audit resources can be better integrated by establishing a social audit database,optimizing the purchase process,and controlling the quality of audits.(4)Collaboration between the auditing agency and other government departments.Enhance collaboration between government agencies and integrate resources within the government system.Through the establishment of a collaborative mechanism,strengthen trust and dialogue,lay the foundation for the cooperation between the auditing agency and other government departments in major unexpected public affairs;form a supervisory force with the discipline inspection and supervision department,and use the work results of other government departments to achieve a major sudden Collaboration in matters.(5)The auditing organization integrates the supervision power of the public.Strengthen the interaction with the public by increasing the openness of government information and opening up supervision channels.On the one hand,it is conducive to obtaining audit trails and integrating the supervision power of the public;on the other hand,it responds to the concerns of the public and enhances the social satisfaction of audit work.Finally,the case analysis part,the author through the inspection of 211 Lushan earthquake related audit dynamics,four audit results announcements and 10 policy documents,screened and finally abstracted the resource integration of Lushan earthquake tracking audit.The author analyzes the resource integration of Lushan Earthquake Tracking Audit by means of the major emergency public affairs audit resource integration approach proposed in the previous section.The resource integration effect and social impact of the Lushan earthquake tracking audit case demonstrate to some extent the previous The enforceability of the audit resource integration approach.In the process of reading the literature,the author found that there are many documents on the integration of government audit resources,but there is almost no literature on the integration of audit resources in the field of major public affairs.Therefore,the author believes that the theoretical integration of audit resources integration channels for major public affairs is a possible innovation point of this paper.However,due to the lack of government information disclosure,the limited information on the integration of Lushan Earthquake Tracking Audit Resources on the Internet may lead to insufficient and in-depth research in this paper.However,due to the lack of practical experience,the content of the audit resource integration approach may not be rigorous.specification.