Research On The Quality Control Of Participatory Auditing

The State Council published Regulations on Open Government Information in 2009,signaling the start of governments at each level to get down to the work of open information.The role of the third sector has been emphasized through “Healthy Monitoring System” proposed in the 18 th National People Congress and “Advancement of National Governance System and National Governance Modernization” proposed in the Third Plenary Session of 18 th National People Congress.In 2015,General Office of the CPC Central Committee and General Office of the State Council co-published the Framework Advice on Improving Several Critical Issues in Auditing System,which specifies that an auditing monitoring system is going to be fundamentally established to adapt to the national governance system and national governance modernization via improving the auditing system.The good news is that Wuxi Auditing Bureau has launched the“participatory auditing” early in 2009,where the public could participate in the formulation of auditing works and rate for the national auditing,which develops a new national auditing mode with the third sector being included in this important monitoring system.The paper dives into the quality management of participatory auditing.After a general introduction of relevant literatures,the special status of participatory auditing in governance is clarified,followed with exploration into the meaning of participatory auditing and the definition of relevant core concepts.Based on the combination of good governance theory,immune system theory and cognitive bias theory,the quality management system of participatory auditing is constructed to specify the objectives and principles of quality management and explain the quality management from dimensions of system,human resources,organizational structure,communication and assessment.The paper combine the level of the open information system and the development of the third sector—core elements of implementing the participatory auditing—to carry out the fieldwork research on the auditing projects of Auditing Bureau of city D.According to the open information execution of city D's government as well as the development of the third sector,the study goes through the problems existing in the local participatory auditing quality management system and urgently waiting to be solved to locate the rationale behind these problems and offer proper and viable solutions to inspire the execution ofparticipatory auditing works in city D.At last,the conclusion is made on the study of participatory auditing quality management and the limitation of this paper is also identified after reviewing the whole picture.