Risks And Control Of Economic Responsibility Audit In Institutional Unit

Economic responsibility audit began from the mid-eighties of last century which was used in the outgoing directors and managers of responsibility for audit and audit of contract management, through the development of 20 years, it has become a special audit mode in China. The root causes of economic responsibility audit is due to inadequate supervision system in China, resulting in a number of leading cadres, the legal representative having more and more prominent problems in the legal administration and business process according to the law, affecting the party and the government's position among the people and prestige. Economic responsibility audit came into being in this particular environment, not only in protecting the safety and integrity of state property, increasing the value played an important role, but also sounding leadership in the supervision and management, promoting clean government played a remarkable success.Economic responsibility audit is developed deeper and broader currently, the Audit Commission released "The plans of 2008 to 2012 audit developments" clearly, province master or minister of economic responsibility audit was recommended institutionalizing, deepened economic responsibility audit of local leaders of departmental-level and below and leaders in the enterprise which was state-owned and state-owned holding or leading position. Economic responsibility audit in the rapid development in recent years has been paid more and more attention to, economic responsibility audit has the characteristics of a wide range of demanding, difficult and complex of the environment and the lack of implementation details and unified operating model and evaluation system, it is also a hot concern at all levels of leadership and the masses, there are still many problems and contradictions in it, which are the audit assessment scale difficult to grasp, uneven quality of the audit staff, making a huge presence in the audit of the audit risk.Economic responsibility audit is audit department which was commissioned by the organization and personnel departments conduct the audit to the leader of being audited unit, which was a model which, takes audit object as a personification. For public institutions, economic responsibility audit's development has many problems, which are working alone, leading bulk appointment, the audit not strong enough, heavy and so tight the task difficult, and institutions economic responsibility auditing is not long, the relevant regulations and evaluation criteria have not yet perfect, The audit resulted in something more face potential risks.In this paper, theoretical and empirical analysis of the method are used, explain the meaning of public institutions the risks of economic responsibility audit, based on the risk generated by subjective and objective analysis of the causes, the risk of the proposed control measures of economic responsibility audit, combined with the actual example of the subordinate units of the State Administration of Radio Film and Television, and further explore the operational control of economic responsibility auditing risk. What ever from the theory of needs in terms of deepening the point of view, or from the audit requirements development point of view, the risks of economic responsibility audit and controls are significant, also the actual work is still the important guiding significance.The first part describes the research background of economic responsibility audit, the current socio-economic development in the context of economic responsibility auditing more of its practical significance. This paper summarized and analyzed based on an empirical study of the event analysis, from theory to practical, step by step from the problem to the countermeasure research.The second part is the theoretical problems of economic responsibility audit, this part defines the basic meaning of economic responsibility audit, defined the institutions of economic responsibility audit is a type of internal audit, the leadership was responsible during his tenure revenues and expenditures and related economic activities, the authenticity, legitimacy and effectiveness of the audit, on an objective assessment of the audited person, so as to study and appointment of personnel and institutions provide a strong basis. This section also raised the economic responsibility audit is to promote the audited honesty in politics, according to law, transparent governance, improve the scientific management of important measures. In improving the Supervising mechanism, strengthen the sense of responsibility and leadership cadres of self-help to promote honesty and integrity leading cadres, cadres and behavior norms play an important role.The third part of the economic responsibility audit risk to public institutions based on the meaning of research and institutions of economic responsibility audit risk is the internal audit department or auditors in the process of economic responsibility audit, due to many reasons related to the competent persons responsible should be held determine responsibility and direct responsibility for errors made and the facts do not conform or economic responsibility audit assessment or conclusions, the audit of the main bear such losses caused by the possibility of liability. This section analyses from the subjective and objective of two directions, also from the regulatory system is not perfect, auditing limitations, lack of uniform evaluation system for the auditor's own inadequate capacity, lack of independence of the audit and other aspects of economic responsibility audit risk. Economic responsibility audit of the institution are assessed the risk analysis, put forward by the institutions of economic responsibility audit risk inherent risk, control risk, detection risk, four-part evaluation of risk, and content of assessment of various risks and steps were studied.The fourth part discussed the public institutions the risks of economic responsibility audit control issues, and institutions of economic responsibility auditing risk control can be considered by the identification of economic responsibility audit risk is estimated an acceptable level of risk, hoping to minimize the risk of the cost of economic responsibility audit achieve maximum safety and security, to achieve the best effects of economic responsibility audit by the comprehensive and systematic management. The part of the institutions of economic responsibility audit risk for the cause by the audit department and the senior from both control measures, the audit department can establish a sound legal system, improve internal oversight mechanism, strengthening auditor independence and improve audit tools and methods improving risk awareness and their own auditors the quality, the establishment of a unified evaluation system, and economic responsibility audit of the risk control. High-level cadres from the improved management mechanisms, reform of the current methods of economic responsibility audit appointment, term of office of leaders at all levels to establish goals and accountability systems, the establishment of a hierarchical classification of financial decision-making and approval management system such as exists on the economic responsibility audit control the risks.The fifth part takes the case of the subordinate units of the State Administration of Radio Film and Television as an example, from the case background to understand the basic situation of the audited units start with a clear purpose of the audit of the project, the unit carried out the economic responsibility auditing the risks from the inherent risk, control risk, detection risk, risk assessment analysis of four parts. For the existence of audit risk, the results from the full use of social audit, reasonably determine the scope of the audit, to establish evaluation index system, to improve the audit approach, to improve the use of information technology in areas such as audit research institutions put forward practical measures for risk control of for risk control of economic responsibility.