Research On Current Situation And Countermeasures Of Investment Audit Transformation Of G District Audit Bureau

The government investment audit supervision function has always been one of the important sections of the national audit supervision system,which is of great significance to the smooth development of government investment projects and the improvement of social benefits.However,with the gradual transformation of the government investment model,many problems have been exposed in the traditional government investment audit model.In2017,in response to the review opinion of the China Construction Industry Association,the Legal Work Committee of the National People’s Congress pointed out that there are legal problems in the local regulations that "provide that audit results should be used as the basis for settlement of completed projects".This opinion provides an opportunity for investment audit transformation.Subsequently,in 2017,the National Audit Office’s "Opinions on Further Improving and Standardizing the Investment Audit Work"(Shentofa [2017] No.30)and the proposal of the "Three Transformations" of investment audit gave new content to the transformation of investment audit.This paper uses literature research,case study and interview methods to analyze the current situation of government investment audit transformation in District G,and thus puts forward countermeasures and suggestions for investment audit transformation.First of all,through sorting out government investment audit policies,the content of investment audit transformation is analyzed from four levels: audit objectives,audit contents,audit models,and audit results;The second is to pay attention to the whole process of construction projects in terms of audit content,and strengthen the follow-up audit of major projects;the third is to explore the audit mechanism of computer application investment and the innovation mechanism of audit organization model in terms of audit methods;the fourth is to standardize The behavior of "replacing conclusion with audit" effectively uses audit results.Secondly,it introduces the attempts and breakthroughs made by the Audit Bureau of District G in the four aspects of audit objectives,audit content,audit mode,and audit results,and through questionnaires and interviews,analyzes the shortcomings and causes of investment audit transformation.Finally,based on the problem,specific countermeasures are given from the four aspects of optimizing investment audit objectives,changing investment audit content,innovating audit models,and effectively using audit results,and then put forward constructive suggestions for promoting the transformation and development of government investment audit in a solid and orderly manner.Contribute modestly to improving the quality and efficiency of audit supervision.