Study On Policy Following-up Audit Of Affordable Housing Project In C District Of W City

The policy of affordable housing projects plays an important role in improving the living conditions of the people in need,advancing the construction of a new type of urbanization,and promoting social harmony.The policy follow-up audit,which promotes reform through review and promotes construction through reform,plays a constructive role in the promotion,implementation and improvement of the policy of affordable housing projects.This article takes the policy follow-up audit of the affordable housing project in District C of W City as a case,and considers and analyzes how to improve the effect,efficiency and benefit of the policy follow-up audit of the affordable housing project from the perspective of the primary audit agency.According to the current status of the policy follow-up audit of the affordable housing project in District C of W City,the organization method of the policy follow-up audit was changed from the same level audit to the upper review audit.The audit content covers the completion of policy objectives and tasks,policy housing construction and utilization performance,and policy funds raising and using performance.In the audit process,the audit team used different audit methods such as check and verification method,inquiry investigation method,big data audit method and field inspection method,and finally took the direct application and indirect application of audit results to improve the effectiveness of the policy follow-up audit.However,it is found that there are audit organization methods that affect audit independence in the policy follow-up audit of the affordable housing projects in the district,part of the policy follow-up audit content does not meet the standards,some methods of the policy follow-up audit are not standardized,and policy follow-up audit results to promote rectification flows on the surface.The above-mentioned problems are caused by local administrative intervention at the same level,lack of a comprehensive policy follow-up audit implementation framework,some methods of policy follow-up audit have high barriers to use,and limited deterrence of the imperfect policy follow-up audit results announcement system.From the above analysis,it can be concluded that in order to improve the policy follow-up audit of the affordable housing project in this area,it is necessary to improve the efficiency of the policy follow-up audit organization,establish a sound policy follow-up audit implementation framework,establish the macro and micro methods system of policy follow-up audit,and improve the announcement system of policy follow-up audit results.