Status And Perfect Proposal For Local Audit Institution In Corruption Governance

Corruption emerges from the place where its power of supervision system is notperfect and the institution itself has a lot of problems and weaknesses,especiallywhen the man lack of self-discipline.Corruption frequently occurs,it is aphenomenon which every country pays much attention to and the people has a greatabhorrence of.As one of the members of corruption preventing departments,the localaudit authorities through audit the fairness and authenticity of financial reports andeffectiveness and economical efficiency of fiscal funds presented or used bygovernment departments, public bodies and state-owned enterprise, to achieve theeffect of fraud prevention.Auditing offices has won high affirmation and recognitionby China’s central leadership in the role of fight against corruption,and the legislationalso gives the audit institutions appropriate permissions to safeguard the legal statusof the duties and powers of it. Although the "audit storm" carries out again and again,but one after another corruption case has exposed, instead of beingeliminated,corruptions develops towards the direction of more dynamic and moreserious.First of all,this thesis analyzes the causes and hazards of corruption, as well asaudit institution’s inescapable responsibility and function in the prevention andcontrol of corruption. Then,in order to study the status and features of anti-corruptionwhich the local audit authorities stay in,the article selects audit institutions of A Cityas an example, mainly through the method of questionnaires to analyze and evaluatethe status of Audit Bureau of A city plays in corruption prevention and explore thereason why corruption can not be cured once and for all.The questionnaire consists oftwo sets, one of it was filled out by the Audit Bureau staff and the other by D bureau.According to the respectively statistical analysis of results of the twoquestionnaires,this paper analyzes the problems and causes of audit bureau of A cityin the function of preventing corruption.The data shows that the Auditing Bureau hasplayed a great role in preventing corruption,while there are also someshortcomings,such as the existence of audit blind area,lack of independence ofauditors,insufficient sharing of information and so on.Although the main problem isgenerated in the constraints of the current audit system,and a simple suggestion hasno use to the change of the system,but under the present system andenvironment,cooperation can still improve the anti-corruption function through theinternal and external institutions.Finally,according to the origin of corruption,inorder to strengthen the importance of the role that the audit institutions played in thejob of anti-corruption,it needs strengthen regulation and control by doing boththings simultaneously, that mains: external support, and enhance their own capacity.Specifically speaking,in the objective aspect,it needs the guarantee of the legalsystem and strengthen the cooperation between judicial examination organ and theaudit organ to come into being a joint force to combat corruption;subjective areaswhere need of improvement: establish and improve the auditing informationdisclosure system,carry out government performance audit, strengthen the audit staffqualifications and independence, put in force the accountability system, perfect themechanism of install settings and outside contact as well as strengthen cooperationbetween the three auditors.