| It is pointed out in the ?Work Plan of National Audit Office from 2008 to 2012?that " Tracking audit should be spent more efforts to explore and should be more extensively put into trial use to those major unexpected public incidents which concern the national economy and people's livelihood"As a new audit approach, the whole process tracking audit has attracted great attention since 2008. Although the Tracking Audit of Post-Wenchuan Earthquake Reconstruction works well, its implementation is still in the primary period and the risks of implementation are still very high. It is still not very clear that how to prevent the risks and how to improve the efficiency. This paper aims to find out the reasons which lead to the risks of Post-Disaster Reconstruction through normative analysis and case analysis, as well as find out the ways to prevent those risks.This paper firstly explains the definition of tracking audit of post- disaster reconstruction which includes the content and the characteristics, as well as its relative theories. Secondly, the reasons leading to the risks of tracking audit of post-disaster reconstruction are analyzed, which includes abruptness of disaster itself, inherent risk of the whole process tracking audit, risk of auditor and risk of auditee. Thirdly, methods to prevent those risks are put forward. They are as follows:setting up emergency mechanism of tracking audit, perfecting relative laws and auditing standards, perfecting administrative mechanism of tracking audit, improve the quality of auditors and strengthen the integration of auditing resources, confirm the emphases of tracking audit and promote the implementation of internal audit to reconstruction project. Finally, the findings of the second and third parts are applied in analyze the risks in the tracking audit of post-Wenchuan earthquake reconstruction. The author finds out risks of the tracking audit of post-Wenchuan earthquake reconstruction, as well as the prevention methods. |
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