Research On Improvement Of Tracking Audit Of X Municipal Audit Bureau

Affordable housing project is a major livelihood project,and governments have invested a lot of financial resources.Over the years,many problems have been exposed in affordable housing,which has attracted wide attention.For this reason,the national audit office began auditing the affordable housing project in 2009 and follow-up auditing in 2012.Due to the lack of theory and practical knowledge of tracking audit,although the problem of audit has been decreasing year by year,the phenomenon of "repeated recidivism" still exists.Therefore,it is the need for the development of the security housing construction management situation and the standardization to improve the research of the security housing project tracking audit.In this paper,based on the 2013-2016 years of X city security housing project tracking audit situation,analysis of the status and the problems found in security housing project tracking audit of the X city.It is pointed out that the city's professional auditors are scarce and the structure is not reasonable;the information foundation is weak and the audit technology and methods are relatively backward;the tracking audit of secure housing project is actual for the post audit,and the audit evaluation standard is lack.This article believes that we should strengthen the training and education of auditors' professional quality and skills.We should thoroughly carry out theoretical research on tracking auditing,perfect auditing standards,standardize auditing methods,and provide unified basis.In the background of the information age,we should keep pace with the times,make full use of new auditing techniques and methods such as Internet Audit and big data audit,accurately locate the audit intervention points,dynamically obtain and supervise the family information of the protected objects,set up a mechanism to guarantee access and exit mechanism,give full play to the role of audit immunization,and improve the efficiency and effectiveness of audit work.The follow-up audit of X security housing project is representative.Through the analysis and study of this case,we hope to provide some theoretical and practical suggestions for the follow-up audit of the security housing project in the future.