A Research On Organization Mode Of Performance Audit Of Public Funds

Public funds audit,a statutory duty of government audit,maintains order,standardizes management and implements policy while performance audit represents the direction of audit.Full Coverage Audit and the trend of performance auditing are challenging the present organization mode.Besides,reforms of funds and auditing systems are helping to highlight the importance of local audit works.Hence researching on performance audit of public funds based on the perspective of local audit bureaus is in line with economic development trends and demands.Researches in this decade haven't defined the audit organization mode clearly.They mainly focused on the theme like the Great Pattern of Fiscal Audit,matrix and flat organization mode but didn't refer to the performance audit pattern or Management closely and had not yet formed a mature theoretical system of organization mode for Full Coverage Audit.The local auditors still have urgent needs for the optimization of selection of auditing project,communication of audit practice,allocation of audit resource,quality control of audit process and performance evaluation of certain project.This thesis defines and classifies audit organization mode by the characteristics.Managements,Economics,auditing theories are applied to analysis and collate status quo of organization mode within the Great Pattern of Fiscal Audit.Then,it takes examples from practice like ‘one-drag-n' mode and seeks opportunities to collaborate with other audit bureaus based on the reform of unified management on asset of audit bureaus below provincial level to realize the role of the part of local fiscal governance.In the last chapters,a framework of organization mode unifying three levels of local bureaus based on Organization Administration Theory is structured to stress joint force of fiscal performance audit and suggestions like ‘one-drag-n' combining joint audit,simultaneous audit combining ‘train through audit' and independent modes are raised.The thesis also combs process of audit practice to optimize organization and to provide reference for the organization mode of China's performance audit of public funds in order to follow up the implementation of the reforms.