Case Analysis And Countermeasure Research Of Local Audit Institution's Policy Follow-up Auditing

The Audit Office's Audit Work Development Plan 2008 to 2012 issued by the Audit Commission in July 2008 clearly sets out the implementation of the major national policy measures as one of the five areas of the follow-up auditing process.On the 2011 National Audit Working Conference,Liu Jiayi,the chief auditor pointed out,"to improve national governance,deepen macro-control,strengthen the supervision and management the implementation of the central macroeconomic policy implementation,it is necessary to strengthen the central policy follow-up auditing." Audit administration began to try to start the policy follow-up auditing project.In October 2014,the State Council promulgated the Opinions of the State Council on Strengthening the Auditing Work and made it clear that the policy follow-up auditing should be the primary task of audit authorities.In 2015,local audit institution started to carry out policy follow-up auditing,to promote policy measures to take root.Reviewing the working process of government audit,the policy follow-up auditing has been paid more and more attention,and the policy follow-up auditing has gradually integrated into the overall situation of economic and social development,and effectively promoted the implementation of the central decision-making deployment.As the cornerstone of national governance and security,policy follow-up auditing is playing an increasingly important role.Since 2015,the local audit institution has carried out a number of useful explorations and achievements of the policy follow-up auditing.However,the implementation of the policy audit is a new audit mode and it is still in the stage of exploration.There are still some problems and yet to be perfected.In this paper,the author put forward some advice to improve the local audit policy follow-up auditing by analyzing the existing problems of A City Audit Bureau in the policy follow-up auditing work.First of all,this paper analyzes the development process and achievements of the policy follow-up auditing.Secondly,through the analysis of the case,this paper discusses the problems in the current audit mechanism of the local audit institution,explores the reasons behind the problem,and finally puts forward countermeasures to perfect the policy follow-up auditing of local audit institution.It is found that there are some reasons such as lack of experience,lack of legal system and lack of human resources and the wide coverage and difficultness of the policy follow-up auditing hinder the audit work.The author considered that the audit institution should improvement of system and regulations,strengthen the audit management to promote the development and perfection of the policy follow-up auditing of local institution.