Research On The Development Of Networking Audit In Wenzhou Government

As a new audit model, networking audit can provide strong technical support and the ability to support of promoting the government audit development and improving the government performance audit, and also is a hot spot in academic circles. However, the networking audit of local government in Wenzhou city carried out is not smooth at present, where have not been fully carried out. Therefore, we need a thorough discussion on the problems and difficulties and required conditions in the implementation process of networking audit in the local government of Wenzhou city, in order to provide decision-making suggestions for accelerating the networking audit of the local government.This paper analysis of the problems in the development of networking audit from the perspective of local government departments in Wenzhou city and put forward countermeasures, by means of questionnaire survey and case interview of the auditing units and networking units in Wenzhou area. Firstly, this article introduces the research status from domestic and abroad, and defines the concept of government audit and networking audit, and expounds the theory of public goods, public accountability and national governance to the guiding role of this study. Secondly, the article introduces the necessity of developing networking audit of local government in Wenzhou city, the conditions of local government network audit in Wenzhou in terms of the basic environment of network audit which Wenzhou municipal government having carried out and the development mechanism of achieving Wenzhou City networking audit between cities and counties; meanwhile, the article taking the Ouhai Zhejiang Economic Development Zone as an example, introduces the practice of the networking audit in the specific audit project in Wenzhou government. Thirdly, the article through carrying on the investigation questionnaire and the case analysis to the Wenzhou local government’s audit department and the networking department, comes to conclusion of the networking audit in the Wenzhou area in the process of implementation may encounter obstacles including association with intention, technical support, lack of computer talents, constraints on the construction of audit organizations and lack of institutional construction. At last, the article puts forward the suggestions on the development of local government network auditing in Wenzhou from the aspect of promoting the concept of network audit, improving the audit networking technology, which includes the network security, promoting the standardization of data and the audit data analysis platform, training and introducing computer talents, promoting the construction of the audit organization reform and improving the relevant laws and regulations of the audit network, including the improvement of network audit operation procedures, standardize the management of information data and networking audit documents.