A Study On The Local Department Budget Implementation Audit Under The Background Of Full Coverage

The implementation of the departmental budget audit has always been the focus of the financial audit.As the status quo of the fiscal budget management reform has been continuously deepened,the requirements for the implementation of budgetary auditing have been correspondingly increased.The focus of the department's budget execution audit is management,reform,and performance.The constructive role of auditing is correspondingly exerted.It helps promote the reform of the fiscal system,establishes a sound public finance system,and at the same time achieves the goal of fiscal policy.The role played by China's economy and society in the course of its operation is fully realized.Since the full audit coverage was put forward,local audit institutions at all levels have followed the pace of the times and expect that the implementation of departmental budget audits will achieve full coverage in terms of quantity and scope,which will place great pressure on local governments.This article starts with the implementation of the departmental budget execution audit in S City in the past two years.Starting from the project audit timeline,this paper analyzes the status quo and existing deficiencies of the department's budget execution audit under the new environment of full audit coverage,and analyzes the reasons in light of the actual situation of S city.Based on this,it puts forward measures to improve the implementation of the departmental budget audit.The study tells that some local department budget execution audits rely on the digital audit platform.Compared with the traditional departmental budget execution audit,the number of audit departments,audit scope,audit methods,and audit organization methods have changed.However,the problems existing in the implementation of departmental budget auditing can not be ignored,such as inadequate audit coverage,audit organization is not smooth,digital auditing means is not perfect and can not fully meet the audit requirements,the use of audit results is insufficient and audit rectification efforts are limited,the audit does not Performance-related issues.This paper proposes the following measures to improve the implementation of the departmental budget audit in the context of full coverage: first,strengthen the overall planning of the audit project and optimize the audit organization;second,strengthen the internal construction of the audit team and rationally use the internal auditing and social auditing forces;Promote the improvement of digital audit;Fourth,improve the use of audit results and increase audit rectification efforts;Fifth,strengthen and highlight the performance audit of departmental budgets.