K Administrative Unit Department Budget Execution Audit Case Study

A modern financial system and a comprehensive,standardized and transparent budget system are urgently called for by the 19 th National Congress of the Communist Party of China.Since the new budget law was revised in 2014,new requirements have been put forward for budget management and internal control of finance.In recent years,the government has paid more and more attention to the implementation and completion of the budget.Government audit is an important part for the supervision system of the Party and country,and as the country's high-speed development,the audit plays an increasingly important role.The significant duty of auditing offices is the audit of budget implementation,which can improve the scientific,normative and integrity of department budget preparation,so as to promote the country to gradually establish a complete framework system,organically integrated content,efficient and orderly operation of financial fund allocation,use and management mechanism.This paper takes the budget execution audit of K administrative units as an example for analysis,and summarizes the budget execution audit of administrative units.It introduces the features,procedures and key points of department budget implementation audit.Through the introduction of the background of the budget execution of K administrative units and different stages of audit,the problems in the process of budget execution audit of departments are concluded,Including the insufficient risk control of budget execution audit,the need to improve the efficiency and effectiveness of audit,the lack of information exchange with other departments and other phenomena,and based on the analysis of the causes of the problem,put forward sound audit management system for department budget execution audit;improve the overall planning of budget execution audit;and build a platform for budget execution audit.It is expected that this paper can enrich the theory of budget implementation audit to a certain extent.At the same time,it will promote the standardized development of budget implementation auditing,strengthen the restraint on budget management,and give full play to the "immune system" function of auditing to guarantee the healthy operation of economy.