Case Study On Risk Prevention Of Y County Government Audit Integration Of Social Audit Resources

Shouldering the responsibility of protecting state-owned assets and maintaining social equity,government audit has received more and more attention.Especially with "Audit the immune system" and "Full audit coverage" theory is raised,the government audit facing the audit coverage increased,the audit work also increases continually,but the lack of government resources have not been resolved,not only that,the current government audit work mode is also a big challenge.To solve this problem,local audit institutions have begun to try to delegate audit tasks to external intermediaries.Because the government investment projects has a huge capital investment in built,and need long time characteristic,it gave some criminals loophole,corrosion related to leadership,lead to corruption,severe damage to the nation’s credibility,so the government auditing in government investment project integration problems existing in the utilization of social audit resources is very complicated.It can not only reflect the general phenomenon,but also reflect the special phenomenon.Compared with other audit projects,it has more research value and practical significance.Based on the audit project of Y county clean heating special fund as the main data and case sources,based on transaction cost theory,collaborative governance theory and principal-agent theory,this paper analyzes the necessity and feasibility of Y county clean heating special fund audit integrating social audit resources.This paper further analyzes the ways and existing problems of Y county clean heating special fund audit integration of social audit resources,including the pre-audit stage,audit stage and audit completion stage.Specifically,there are rent-seeking projects and limited audit independence in government-invested projects;The contract management is not standardized,the work of the firm becomes a mere formality,the audit information sharing is not sufficient,the information is not symmetrical,the quality of personnel is uneven;In the audit completion stage,there is a lack of scientific evaluation index system to evaluate the work of intermediary institutions systematically and scientifically.Finally,the paper puts forward corresponding improvement measures and suggestions on integrating social audit resources in government audit.It includes standardizing the process of government purchase,perfecting the assessment of intermediary agencies,strengthening the management of integrated process,and establishing the performance evaluation body of social audit service.These measures are helpful to strengthen the risk prevention in the audit business process,so as to improve the work efficiency of government audit institutions.