The Study Of Audit Power Operating Monitoring Mechanism

Nowadays, audit supervision has played an important role in financial management ofgovernment financial revenue and expenditure, economic responsibility audit andcomprehensive management of the society, but today China is in the period of socialtransformation with complex situation, the auditors’ illegal discipline cases often occur,which caused bad effects to society, creating clean audit institutions has become more urgent,audit authority of operation monitoring mechanism as one of the important means hasbecome extremely important. This paper intends to research on building the current auditauthority control mechanism. Through the method of literature study, qualitative analysis,experience summarization，case analysis and so on, this paper bases on systematic studyabout the evolution of domestic and foreign audit functions, basic theory and audit powers ofoversight authority supervising methods, carefully analyze auditors’ illegal cases, from whichstudies the problems and root causes of the current operation monitoring mechanism for auditauthority, then we put forward concrete solutions from five aspects: monitoring system,monitoring mode, monitoring process, honest education and external supervision. This is theinnovation of this article.In the first part of the introduction, this paper describes the significance of the researchbackground of the audit authority building control mechanisms, the domestic and abroadresearch about authority building control mechanisms, as well as specific and detailedresearch ideas and methods and innovations in this article.In the second part, by understanding the origin and evolution of domestic and foreignaudit functions, this paper cites the foreign theory of the separation and restriction and thetheory of popular sovereignty, ancient power supervision which based on the imperial powersin China, as well as our contemporary supervision thinking followed Marx, Lenin, MaoZedong, Deng Xiaoping, Jiang Zemin, Hu Jintao, Xi Jinping and other comrades, then sumforeign and domestic audit power supervision methods and the processes of the study of auditauthority of operation monitoring mechanism since the16thCPC National Congress, andprovide theoretical basis for study about strengthening the operation monitoring mechanism construction of audit authority under Chinese current situation.In the third part, this paper take a mechanism for monitoring the audit powers of theprobity political risk control mechanism, audit powers public operation mechanism and auditpowers operating assessment mechanisms which are established in the audit authority ofoperation monitoring mechanism that is carried by Hebei Provincial Audit Department asmain object of study, then understand the operation status of the current audit authoritymonitoring mechanism.In the fourth part, through analysis about the impact of the recent audit staff disciplineviolations, this paper summarizes the current audit power operation monitoring mechanismexist five problems: low system level operability and some extent of hysteresis; lowmonitoring efficiency and probity political risk control; the informed right of people and theauditors are not guaranteed; anti-corruption education in conjunction with the audit workdoes not match; low effectiveness of audit power supervision. Then the paper analyzes fiveroot causes of the mechanism, including lack of in-depth research, lack of technologicalmeans, limited public informed, lack of anti-corruption education and lack of outsidesupervision.In the fifth part, according to the questions and reasons that have been found, the papersuggests the specific solutions from five directions: monitoring system, monitoring method,monitoring process, honest education, external supervision. In the institutionalization of thetheory, the paper put forward to enhance the compatibility and operability, improve theinnovation degree, strengthen the supervision and accountability. In the technicalization ofsupervision, the paper proposes to establish the e-platform for risk management, earlywarning and disposition, and specific research programme for the authority to manage, run,and monitor the e-platform; In the transparency of monitor procedures, the paper putsforward to public the specific sectors, such as the items, process and finding of audit authority.In the thorough education of cheap politics, the paper notes three specific strategies, such asintensify the building of culture, strengthen education, enforce supervision and execution; Inthe extensive external supervision, the paper offers to give full play to the supervisory andmonitoring, and make full use of three supervisory role: the masses and the national people’s Congress, the CPPCC, the external supervision. Through a variety of ways, it can improveaudit power operating monitoring mechanism.At the same time, in the final concluding remark part, the paper presents that theimprovement of audit power operating monitoring mechanism is an arduous long-term task inthe conclusion. It must be combined with political reform. The task should continue toexplore actively, enhance innovation and be constantly improved to ensure that the auditsupervision will play a more prominent role in national governance.