Research On The Problems And Countermeasures Of "Two Overall Plans" In Audit Of J Province

Since the 19 th National Congress of the Communist Party of China,in the process of deepening the full coverage of auditing,China has found that government auditing faces increasingly serious problems such as heavy auditing tasks,insufficient professional capabilities of personnel,and overlapping auditing.Audit institutions have continuously made deployments in strengthening the overall planning of audit work and reforming the audit management system.The Party Central Committee has also established the Central Audit Committee to promote the improvement of the audit system.The National Audit Office requires audit institutions at all levels to innovate audit methods and coordinate and integrate audit forces.The "dual coordination" of auditing is an innovative move proposed by the National Audit Office in the context of full audit coverage,promoting the construction of the auditing system and providing strong support for full audit coverage.This article takes the audit immune system theory,national governance theory,audit full coverage theory,and embedded audit theory as the theoretical basis.Through literature analysis,case analysis,questionnaire research,and text analysis,the current situation of the "two coordinated" audit in J Province is investigated and analyzed,exploring its current problems.Some accountability audit coordinated projects in N city,the capital city of J Province,are selected as research cases,Explore the problems existing in the current audit process of audit institutions,and summarize audit practical experience.Based on this,a systematic theoretical framework for the "two overall arrangements" in auditing is constructed,which mainly includes: "objective subject content method evaluation report".The goal of the "two overall arrangements" in auditing is to coordinate audit work and enhance audit efficiency;In terms of audit subjects,it is emphasized to focus on expanding audit subjects and improving professional quality;The audit content involves reviewing the implementation of policies and regulations,the achievement of goals and tasks,and the formulation and implementation of work plans;The audit method refers to the advantages of the integrated and "1+N" audit organization based on the specific needs of the audit project,with the entire process embedded audit organization as the main approach;In terms of audit evaluation,combined with the specific content of the audit project,construct an evaluation index system for audit project performance and personnel performance;Audit reports need to increase transparency and transparency.In order to ensure the implementation of the theoretical framework of "two overall arrangements" in auditing,this article also proposes corresponding safeguard measures,namely the construction of an audit "two overall arrangements" system and supervision and guarantee mechanisms.The innovation of this article is to construct a systematic theoretical framework of "two overall plans" in auditing,and to construct an evaluation index system for audit project performance and personnel performance;We have constructed a long-term mechanism of "two overall plans" for auditing from the perspectives of institutional system and supervision and guarantee mechanisms,providing corresponding reference opinions for auditing agencies to solve the current audit problems they are facing.