L City Environmental Protection Special Fund Audit Case Study

As an institutional arrangement,government auditing is the act of using power to supervise and restrict power according to law.It is an endogenous “immune system” with prevention,revealing and resisting functions in the national governance system.It is an important means to guarantee the country’s policy objectives.In recent years,environmental problems have become increasingly severe and some have already jeopardized the lives and property of the people.In the 21 st century,the state has also paid more and more attention to solving people’s livelihood issues in the process of governance,including environmental issues.The establishment of special funds for environmental protection is a new way to solve environmental problems and an important supplement to solve environmental problems.However,new ways will also lead to new problems.The phenomenon of “environmental corruption” frequently occurs.In addition,the mismatch of environmental funds and the inefficient use of funds are not available.Such issues will make the established policy objectives unrealized.At this time,the environmental protection special fund auditing this endogenous “immune system” plays an important role in ensuring the safety of special funds for environmental protection,ensuring the efficiency of funds and improving related systems.Through the analysis of the 2016-2017 annual special fund audit project carried out by the auditing organization of L City,this paper describes the audit object,audit scope and audit objectives of the audit project,and then introduces the audit team’s special fund establishment link and funds.The main audit objectives and procedures in the four links of distribution,fund management and disbursement,and fund use,and finally introduced the problems and rectifications discovered by the audit team.The author intends to analyze the case and describe the way in which the national audit plays a supporting role in the process of the government achieving specific policy objectives.Secondly,this paper puts forward some shortcomings of this audit work,including the auditing sampling procedure is too simple,the application rate of computer auditing technology is low,the scope of auditing is insufficient,the lack of auditing for capital efficiency,and the poor effect of auditing and rectification.Insufficient representativeness can help other environmental protection special fund audit projects.Finally,the author puts forward his own suggestions for these shortcomings.In addition to suggesting that the audit team further improve the audit procedures,it also proposes how to improve the quality of the audit team and strengthen the audit rectification effect.