Research On Policy Implementation Follow-up Auditing Quality

Policy implementation follow-up auditing,known as the continuous audit supervision of the implementation of major policies by audit institutions,concerns about the policy implementation process and implementation effect,which plays a supervision and guarantee role for the implementation of the policy.On the one hand,the policy itself as the audit object has the characteristics of extensive coverage,complex content and strong dynamics,on the one hand,the follow-up auditing focus on the timeliness of intervention and the continuity of the process.Audit quality is the lifeblood for audit work,which is based on policy measures in the policy implementation follow-up auditing.Once problems in fund management,project operation,etc.are revealed,they should be accurately reflected in the audit report,and be supervised and rectified through continuous tracking without delay.At present,audit institutions are generally caught in the contradictory between monumental tedious work task and a shortage of personnel and which is exacerbated by public expectations and national supervision requirement,leading to challenges to the improvement of audit quality.Subsequently,research into the quality of follow-up auditing for policy implementation under this background is of typical significance.Adopting the case study method,based on analyzing the implementation status of policy implementation follow-up auditing in Area B,the follow-up auditing project for the implementation of the targeted poverty alleviation policy in Area B was analyzed throughout the entire process firstly,and the necessity of audit quality evaluation was proposed.Combined with the interviews with the staffs of the Audit Bureau,audit quality evaluation index system was established according to the above case study.Then,the weight of each index was calculated by the analytic hierarchy process,and experts were invited to evaluate and score.Finally,the problems existing in the audit quality were sorted out by analyzing the evaluation results.This paper analyzed the reasons and puts forward corresponding suggestions.This study found that:(1)At present,the follow-up audit of policy implementation is not deep enough to reflect the problems from the perspective of audit results,and is not strong enough to promote the implementation of policies.Through the analysis of the audit process of the case project,it is found that there are problems such as the audit focus is not prominent,the audit method does not adapt to the policy characteristics,the problems found in the audit are not fully and accurately reflected,and the audit recommendations are not constructive enough.Further analysis shows that the main reasons for the problems includes the lack of independence under the peer audit mode;the difficulties in meeting the needs of audit human resources;poor application environment of big data technology and methods;and the lack of relevant operational guidance for audit implementation.(2)In order to further improve the quality of policy implementation follow-up auditing,efforts can be made from the following aspects: for instance,improve the project organization method,the relative independence of audit will be guaranteed;optimize and integrate human resources,which is helpful for providing intellectual support for macro level application of audit results;strengthen data analysis support,therefore,the use of big data audit methods will be promoted in the extensive audit;consummate relevant operating guidelines to update the standardization level of auditing.The research conclusions of this paper can provide reference for the audit quality evaluation of relevant policy implementation follow-up audit projects,and provide reference for the further improvement of audit quality.