Research On The Management Of Government Investment Project Audit Service Outsourcing

In recent years,as the country attaches great importance to the audit work,and has put forward the "audit immune system" and "full coverage of the audit work" concept,which requires the audit department to improve supervision,strengthen the supervision of the coverage of the work.However,under this background,our government audit institutions is faced with hitherto unknown challenge,the national audit work demands intensified the contradiction between current government audit mode: weak conflict with the growing pressure of the government audit task.In order to alleviate the contradiction,the Audit Commission clearly stated in the "13th Five-Year" plan,advocating the government strengthen the public investment audit,strengthen cooperation and social capital requirements.Therefore,the audit organs across the country began to try to be part of the audit task duties within the scope of the intermediary,but as intermediaries always directed by "economic interest" of the dominant ideology,in order to pursue the maximization of economic benefit in the client process,resulting in their absent in responsibilities and obligations of the audit,so that the project construction quality is worrying,which ultimately harm the interests of the country,is not conducive to the further sustainable development of economy.Based on this background,the paper focuses on how to strengthen the management and supervision of government investment project audit service outsourcing.First of all,the article from the current domestic and foreign scholars of the relevant research,combined with the domestic and foreign government audit outsourcing practice,this paper expounds the significance of the research and related concepts.Then,based on the existing research theory and system,taking the A District Audit Bureau of Nanjing as an example,a detailed analysis of the specific practice of the audit bureau of government investment project audit service outsourcing management and control from six aspects about intermediary selection:reinforce audit service outsourcing contract,audit process in the supervision and control,audit service quality review,the agency's examination and Audit Bureau of audit power.Secondly,the paper combined with work experience,analysis of the model in the practice of operation may cause controversy,and at the end of the article puts forward the corresponding suggestions and methods of improvement.The research content of this paper is how to strengthen the management and supervision of government investment project audit service outsourcing,bycombining the practice of the A District Audit Bureau on this proposition,the paper aims to explore a complete,whole process management and control measures with practical value,so as to further promote the audit work efficiency,strengthen the audit supervision,the supervision of government investment projects to expand coverage,give full play to the audit of the "prevention,exposure and defense " function,and finally to promote our country's healthy and steady growth of the national economy.