The Research On Follow-up Audit Of G Rural Commercial Bank’s Of Rural Revitalization Policies

The rural revitalization strategy is an important strategic deployment made at the19 th National Congress of the Communist Party of China,and also one of the important measures to promote the work of agriculture,rural areas,and farmers in the new era.It is an inevitable requirement to solve the main contradictions in China’s society.However,with the rapid development of the national economy,the gap between urban and rural areas continues to widen,and the issue of rural revitalization is becoming increasingly prominent.To this end,various departments of the central government actively responded to the implementation of the relevant work deployment of the Party Central Committee and the State Council,and immediately began to introduce relevant policies and measures.In 2019,five departments including the People’s Bank of China and the China Banking and Insurance Regulatory Commission jointly issued the "Guiding Opinions on Financial Services for Rural Revitalization",aiming to achieve a reasonable and orderly allocation of urban and rural financial resources and equalization of urban and rural financial services.As an important financial institution in rural areas,rural commercial banks can play an important role in promoting rural revitalization.Therefore,audit departments at all levels attach great importance to the follow-up audit work of financial services for rural revitalization policies,effectively fulfill the audit supervision responsibilities of financial institutions in serving the rural revitalization war,and fully leverage the "immune" function of auditing.The purpose of this study is to deeply study and analyze the tracking audit of Rural Revitalization Policy of Rural Commercial Bank of China through audit trail,explore the problems and reasons,and propose corresponding improvement countermeasures to promote rural financial institutions to improve their services for rural revitalization tracking audit.This article innovatively takes the audit case of G Rural Commercial Bank as the starting point,and combines research methods such as literature research,case analysis,field research,and survey questionnaire to deeply study the potential problems in the follow-up audit of rural financial institutions serving rural revitalization policies.Research has found that the bank has multiple problems in implementing and auditing rural revitalization policies,including incomplete audit content,insufficient investment in audit resources,outdated audit techniques and methods,and insufficient application of audit results.In response to the above issues,targeted measures have been proposed to enhance the bank’s work in tracking and auditing the implementation of rural revitalization policies.Firstly,the audit content should be improved,and the assessment and evaluation of financial institutions in rural revitalization should be strengthened,especially the assessment of some quantitative indicators.Secondly,it is necessary to strengthen the investment of audit forces,improve the professional quality and technical level of auditors,adapt to the needs of rural revitalization strategy,and provide more professional support for the audit work of rural financial institutions.In addition,we should accelerate the upgrading of audit technology,utilize advanced technological means to improve audit efficiency and quality,and ensure that audit work is more comprehensive,accurate,timely,and effective.Finally,the application of audit results should be strengthened to promote better implementation of the rural revitalization strategy.This study has certain practical guidance significance for the tracking and auditing work of financial institutions serving rural revitalization policies,enriches the theoretical research of financial institutions serving rural revitalization policy tracking and auditing,improves the guarantee measures of financial institutions serving rural revitalization policy tracking and auditing,and enables auditing to actively play a role in ensuring and supervising the implementation of rural revitalization policies,which is more conducive to promoting the implementation of the national rural revitalization strategy.