The Research Of Follow-up Audit For Government-funded Projects

Government project audit is an important duty of the national audit institutions. National audit institutions of the traditional audit of government investment projects for the completion of final accounts of major , which is facing serious challenges after the audit. National Audit of scientific concept of development needs to promote a scientific audit, audit of government investment projects How to build a comprehensive, regular, effective monitoring mechanism, the formation of the government investment decision-making power and management control of checks and balances and performance evaluation, Jiangsu Province, Changzhou City in particular, etc. made from 2002 to actively explore and try, by building on government investment projects tracking audit, prior, during and after combination of audit, establish a new investment concept of the audit, the Audit Commission into force Jiangsu to promote a major bright spot audits.This paper is divided into five parts: the first part is an introduction to explain the purpose and significance of Current Research, and research ideas and methods; the second part of the government project to track overview of the audit and theoretical analysis of government investment The concept of audit projects and tracking analysis of investment projects on the Government to track the basic content of the audit, the audit focus and audit selection methods, auditing supervision on government investment projects discussed the theoretical basis; the third part is the audit oversight government investment projects Situation and comparative analysis, from the traditional pattern of abuse after the audit set to start tracking the rise of the audit,Will track audit and post audit carried out comparative analysis highlights the advantages of tracking the audit, the introduction of investment projects proposed by the government to track the audit of necessity; the fourth part describes the audit practice in tracking the main approach of Changzhou City, combined with audit tracking audit effect examples simple assessment analysis; the fifth part is the government investment project tracking audit problems encountered in practice countermeasures, the face of the audit risk classification, from different angles and effective measures to resolve the major audit risks, while investment projects of the government Tracking the development direction of the audit.