Construction of scientific audit of audit projects to promote scientific management

Paper Keywords: scientific concept of scientific management audit
Abstract: With the pace of building the socialist market economy gradually accelerating, the party and the people of the audit work of new and higher requirements, level of law enforcement to improve audit quality and audit projects, to create the audit and scientific management, enhance audit economic and social services to a new realm of scientific development.

0 Introduction
As the socialist market economy gradually accelerating the pace of the party and the people of the audit work of new and higher requirements on the audit supervision of the community is also growing expectations, the new situation and new tasks, audit must be the soul of the scientific development concept and guidelines, and firmly establish scientific audit and continuously improve the audit standards and audit quality of law enforcement, to create the audit and scientific management, enhance audit services for economic and social development of a new realm of science.

1 establish the scientific audit, performance audit seriously
Scientific audit, that is, the scientific development concept as the soul of the audit and guidelines, to safeguard the interests of the people, and promote comprehensive, coordinated and sustainable economic and social development as the fundamental objective of the audit work, to improve the capacity according to the audit, the audit work to achieve scientific development as an important way to effectively discharge its responsibilities.

1.1 accurately understand and grasp the relationship between audit supervision and services. Audit and supervision is a means, is the purpose of audit services. To establish a scientific audit to take forward the audit according to law, safeguard the people's livelihood, promote reform and development as a starting point and settled the audit work point. audit services should focus on improving people's livelihood and promote social harmony, audit and supervision should focus on the livelihood and social harmony in the key areas, key projects and hot spots.

1.2 establish the overall situation, strengthen the effectiveness of the audit awareness. Scientific audit itself requires a minimum of administrative costs of the audit, the audit results maximized. In accordance with the requirements of the scientific development concept, from the country's economic development Research and analysis on the macro-level issues, conscientiously perform the audit oversight functions, to promote the implementation of macro-control policies.

1.3 improve the institutional mechanisms to promote the auditing system construction. Discovered and dealt with by the audit unit of violation of discipline problems, from the figures and analysis of the root causes behind the problem, in-depth level of structure and mechanism reveals the problem of audit recommendations, and promote the System. Either We must resolutely investigate and deal with damage to the interests of the people on major issues, also focus on the long-term development.

2 arrested audit project management, good pre-trial preparation
Our forefathers did not fight a battle unprepared. Well pre-trial preparation is essential to the completion of each audit assignment. Only the preparation of detailed, operational audit of the implementation of the program in order to more effectively guide the audit practice. In the preparation of audit implementation of the programs focus on the following links:
2.1 specific audit objectives, detailed audit content. Determine what audit content audit, the audit content to achieve the audit objectives. Refine the content of the audit is to the requirements of the audit objectives, have a choice to determine the need to identify the specific economic issues. Refinement the content should be determined by the audit scope and focus of the audit, audit objectives should be closely related.

2.2 identify the entry point for the audit, highlighting the focus of the audit. Select items to choose audit major investment projects, the livelihood and the hot issues of social concern. Prominence audit focus is to select audit targets for achieving the audit matters have a significant impact. Prepare audit implementation program, must carefully analyze the information obtained pre-trial investigation, combined with the previous audit results, analysis of possible problems and clues to determine the audit priorities.

2.3 The scientific and comprehensive system, a clear audit steps and methods. Determine the audit steps and methods of the principle that auditors can guide the implementation of the audit, operational, and can reduce the randomness and avoid waste of resources audit. To ensure audit quality, auditor implementation should be based on the audit, adjust the audit implementation plan, and further determine the applicable audit steps and methods.

2.4 a clear division of labor, the implementation of audit responsibilities. Prepare audit implementation programs, the audit team leader should be clear, the referee and the respective responsibilities of auditors, the establishment of audit quality and accountability system. At the same time, higher authorities should regularly check the audit file , to be informed of the problems identified, and further strengthen the auditor's responsibility.

3 arrested audit methodology innovation, promote the integration of public financial audit
As social and economic development, social audit of the increased demand for greater awareness of the audit, the majority of workers had to conscientiously sum up experience audit to find scientific methods, efforts to improve audit quality to meet the needs of the community.


3.1 The implementation of special audit, so that "the two combined." First, the implementation of the special audit and the combination of the budget; the second is the special audit and the combination of economic responsibility audit. To departmental audit, budget execution audit and leading cadres term economic responsibility audit combine such a phase, overall arrangement, the upper and lower linkage, the industry "through" auditing, both to avoid a number into the point, but also saves cost and time of audit.

3.2 focus on the audit process, so that the "four implementation." Strictly in accordance with auditing standards and specifications work, the implementation of three levels of review, audit procedures carefully the good customs, laws and regulations related applications, information related evidence, the report quality, the facts are not clear the evidence is insufficient, inappropriate, and audit procedures applicable laws and regulations, which do not meet the requirements in place, determined to correct, leaving the troubles.''done in a specific implementation of the four implementation ", that the implementation of leadership, advocacy work to implement, supervise the implementation of the measures , the implementation of audit findings.

3.3 innovative audit approach, to achieve the "four changes." Audit approach based audit from the real legal change to the performance-based auditing; after the audit to audit changes things in advance; distributed to the industry type; simple audit type to audit and investigation phase with the changes.

3.4 Explore means of auditing, adhere to "four." One of the key areas and units to take the same level audit and audit of the method of combining superior; Second, audit and inventory of fixed assets, the book combines; Third, business files and clean-up spot checks charge bills, bank accounts, cash on the combination; Fourth, the traditional audit approach combined with computer-assisted audit. reposted elsewhere in the Research Papers Download http://www.hi138.com 3.5 to promote the transformation of the audit results to enhance the effectiveness of the audit. Audit personnel should be diligent minds, hands-ground, ground pen to paper, to develop personal initiative, make full use of audit resources, focus on the macro and micro start, note that a universal, tendency and deep-seated problems, to government departments made valuable, practical advice, the formation of high-quality, high standard of audit "fine."
4 grasp the content of audit and supervision, revealing the problem system and management level
From the audit practice, the current administrative units to carry out the audit of supervision, the content of the supervision should be broader, deeper and more attention from the appearance to the essence, which requires the supervision of the content of "Five will review":
4., The unit's "family property" shall review the situation. Seize the source of financial activities, assets and liabilities to find out the unit and the "family property." Which reveals the administrative units are not strictly implement the financial management system, the chaotic nature of material management of property issues.

4.2 Key exchange funds and special funds will review the situation. We need to use and allocation of special funds, special funds appropriated funds and agencies contact between upper and lower units of the funds, etc. to strengthen the audit, to find big and important cases clues.

4.3 fines and fees will be trial. Revenue and expenditure requirements do not put in place in many units, the reason, in addition to lack of financial provision, but a very important reason is that fines and fees with these units, departments, and even individuals the interests of the hook.

4.4 houses, cars and issuing "tickets" will review the situation. Administrative institutions to build a house, car sub, and issuing "tickets" situation in the unit and the community are sensitive issues, which breed corruption.

4.5 Write-off of financial instruments, will review the tax invoice is true. Some units drilling invoices auditing misappropriation of state property lax loopholes. Auditing and supervision by administrative institutions revealed weak internal control system, financial management dislocation.

5 arrested audit results to enhance and improve the audit and supervision of the radiation
Audit work should serve economic construction, services for the government's macroeconomic policy, we must insist on starting from the microscopic to check thoroughly the issue from a macro focus, the audit found problems on the economic environment in the country to grasp. Caught live models, anatomical sparrows, and further increase of efforts to enhance the quality of audit results. To do this, we must grasp the following three aspects:
5., In-depth analysis, digging deeper reason. On the audit results in depth excavation is placed on every major issue before the auditors. Audit work is full of analysis to determine the auditors to effectively enhance Research and analysis of issues awareness, from past to find the data used to audit, report a simple heap data work. analyze problems, to broaden their horizons, the use of dialectical method of thinking and logical thinking, with the development of the system, contact the point of view of understanding the problems and issues.

5.2 to grasp the key issues identified, raised comments and suggestions to solve the problem. We stress analysis problem, we must grasp the key points, highlighting the key. Is to focus on goals, adhere to investigate the problem and improve the system combine to further increase the audit and investigation Analysis and Study of the intensity, reflecting a profound impact on economic construction and social development of the major conditions to be summarized properly, comprehensive analysis and evaluation, to be based on improving the system and improve the regulatory, normative order, improve efficiency, make the macro a certain height The audit observations and recommendations, and play auditing services for the macro decision-making functions.

5.3 Write audit reports, targeted to solve practical problems. We need to study and analyze problems through to audit the entire process. After the implementation of the audit, to take some time and effort dedicated, in-depth Research and analysis of audit issues identified . to seize the main problem, further analysis of cause of the problem. From the perspective of tackling the problem, puts forward the audit recommendations and effectively solve practical problems. reposted elsewhere in the Research Papers Download http://www.hi138.com