The Research On Follow-Up Audit Of The Emergency Supplies Based On Major Sudden Public Events

In May12,2008the most damaging earthquake have taken place with the largest affected areas since the founding of New China. Upon the earthquake happening, our country promptly initiated emergency response plans to allocate the sum of the special fund of aid to the affected area, at the same time this tragic disaster coursed strong concern and received nearly60billion yuan of donations from all walks of life at home and abroad. With such a huge financial allocation of relief funds and public donations, and in order to ensure that these relief money can be used effectively to the actual issue to survivors and play their due disaster relief and reconstruction effect, the National Audit Office has formed the Audit Leading Group on the audit of management of the national disaster relief emergency supplies.In the process of the Wenchuan earthquake emergency supplies audit, Audit Office has experimented with the whole process follow-up audit,and attained great performances.Then the Follow-Up Audit has attracted the audit research scholars’attention,and become the focus of audit research, and it’s also accepted widely. Throughout history, Follow-up Audit mainly used in the construction projects which were invested by government. But for major sudden public events, just a few auditing projects have used the follow-up auditing approach, these auditing projects which have experimented the follow-up auditing include the relief funds and materials auditing for resisting ice and snow disaster in south of China in2008,and the special funds and materials auditing to prevent and cure SARS pneumonia in2003,also the emergency and relief supplies auditing in Wenchuan earthquake. Especially the follow-up auditing which was used in Wenchuan auditing project has achieved the good results.Sudden, public and timeliness are a series of features of major sudden public events. Then we need to raise emergency funds and materials through diversifying channels promptly and timely when major sudden public events occur. There will be many illegal phenomena from collecting emergency supplies to using and managing emergency supplies, such as unclear accounts and confused management. So we need national audit office to audit and supervise the whole process of emergency supplies in order to guarantee reasonable distribution and effective use of supplies based on commissioned economic accountability,at the same time it will reinforce the diaphaneity in the emergency supplies’situation of use and management.As a result, it’s significant for emergency supplies on major sudden public events to reinforce the applying of the whole process follow-up auditing. Only if we use follow-up auditing approach, we will better play the "immune system" function of audit, also can fight the" fire source " from the source to play the role of prevention. At the same time, this auditing approach will reveal the illegal problems in the bud timely in the auditing process as well as put forward rectification opinions and suggestions, and can save the loss and waste of emergency supplies to the maximum extent to improve efficiency in the use of relief funds and materials.This paper is divided into four parts:The first part is the first two chapters, namely, introduction, literature review and the theoretical basis of the follow-up audit.The second part is the third chapter, that is the theoretical analysis of follow-up audit of the emergency supplies based on major sudden public events. This chapter explains the meaning and characteristics of the follow-up audit, the objective needs of using the follow-up audit, as well as the characteristics and the practical problems in the classified encountered in the practices of the major sudden public events supplies follow-up audit. This part laid a theoretical foundation for improving the operation mechanism of audit and building the audit system framework of emergency supplies.The third part is the fourth chapter of the case analysis. Firstly, this chapter analyses the auditing situation and performance of Wenchuan earthquake, then analyses and summarizes the audit of the Dayao earthquake. Finally, this chapter introduces two parts of Comparative Case Analysis.Firstly, the difference between the use of follow-up audit in the Wenchuan earthquake and other follow-up auditing cases.Secondly, the difference between the Wenchuan earthquake case and Dayao earthquake case.The fourth part is the last chapter. This chapter is triggered by thinking of the major emergency relief supplies follow-up audit, the author designs a set of comprehensive prearranged planning framework of emergency audit which has four parts including the emergency management system of public finances, safeguard mechanism, the implementation of the organizational system and auditing performance evaluation.