Research On The Problems And Countermeasures Of Departmental Budget Implementation Audit Under The Background Of Full Audit Coverage

As an important part of the supervision system of the party and the state,audit plays a positive role in promoting the modernization of national governance system and governance capacity.As an important part of national audit,departmental budget implementation audit plays an important role in promoting the improvement of government budget management,accelerating the reform of budget management,promoting the rule of law and national governance.Against the backdrop of the increasingly complex international environment,China’s economic transition to a stage of high-quality development,and deepening reforms in various fields.It is proposed to strive to build a centralized and unified,comprehensive coverage,authoritative and efficient audit supervision system.Therefore,the requirements for departmental budget implementation audit are also increasing.In the context of full audit coverage,this thesis is based on the existing literature and public finance theory,fiduciary responsibility theory and immune system theory,took the departmental budget implementation audit in X District as an example,used a combination of literature research and case analysis,studied and analyzed the effectiveness and problems of implementing full coverage of departmental budget implementation audit by X District Audit Bureau,explored how grass-roots audit institutions optimize the implementation path of full coverage of departmental budget implementation audit.The study found that X District Audit Bureau used big data analysis technology,in2019 and 2020 departmental budget implementation audits,achieved full coverage of data analysis of all budget departments in the region,improved audit efficiency,encouraged departments to strengthen budget constraints and strictly enforce financial and economic laws and disciplines,played a constructive role.However,after analyzing the specific situation of the audit preparation stage,implementation stage and completion stage of full coverage of X District 2019 departmental budget implementation audit,it was found that the audit resources did not match the requirements of full coverage,the organization of audit projects was not fully coordinated,the guidance of audit implementation program was not strong,the application of audit information technology was insufficient,the breadth and depth of full coverage were difficult to take into account,less attention was paid to the performance of departmental budget implementation,lack of audit risk prevention measures under the background of full coverage,the rectification effect was not obvious,and the application of audit results was not sufficient.Further study found that the causes of these problems are various,such as the construction of audit team needs to be strengthened,the overall management of audit project organization needs to be strengthened,the level of audit information technology needs to be improved,the work mechanism of full coverage of departmental budget implementation audit needs to be improved,supervision of audit rectification needs to be strengthened.In view of the problems existing in X District departmental budget implementation audit,combined with the analysis of the reasons and the specific circumstances of the audit work in X District,the following suggestions are put forward: first,strengthen the audit force in an all-round way,including cultivate compound audit talents,make full use of internal audit force,and make effective use of social audit force;second,strengthen the overall management of audit project organization,including strengthen the management of audit project plan,optimize the allocation of internal resources of audit institution,and establish on-site and off-site audit coordination mechanism;third,enhance the ability of big data audit,including strengthen the construction of big data audit system,strengthen the collection and collation of electronic data,and improve the quality of audit data analysis;fourth,improve the work mechanism of full coverage of departmental budget implementation audit,including standardize the compilation of audit implementation program,formulate work plans for big data analysis,strengthen performance audit of departmental budget implementation,improve the audit quality control system,and establish a long-term mechanism for the application of audit results;fifth,improve the internal and external supervision mechanism of audit rectification,including improve the supervision system of audit rectification of audit institution,and improve the coordination mechanism for audit rectification.