Follow-Up Audit On Policy Implementation In Y City Takes The Audit Of Implementing The Policy Of Indemnifcatory Housing Projects As An Example

In September 2014,the State Council's Opinions on Strengthening Audit Work required audit institutions to continuously organize and follow up the implementation of major national policy measures and macro-control deployments to promote the implementation of policy measures.In the 13 th Five-Year Plan for the Development,the Audit Commission made it clear that follow-up auditing of the implementation of policy measures as an independent auditing business model,and proposed that the implementation of major national measures and macro-control should be continuously followed up.It is the audit situation in China that the late start,lack of experience,and lack of a perfect theoretical system,audit practice lacks the guidance of theory,so the research in this topic has a strong practical application value.This paper takes the follow-up audit of the policy implementation of affordable housing project in Y city as the research object,and the main research contents are as follows :(1)Elaborating the relevant theories and basic concepts of the policy implementation audit at home and abroad.(2)This paper introduces the organization and implementation of the follow-up audit of the policy implementation of affordable housing project in Y city,and analyzes how the audit plays the role of three immune defenses,how it affects the policy implementation process and promotes the policy implementation.(3)Based on the analysis of questionnaire survey,to analyze the Y city low-income housing projects the main problems during the process of implementation of the organization and its main reasons,these problems will affect the proposed audit effect,the width and depth of the audit,etc.,so as to affect the policy to carry out the audit tracking audit conclusion eventually affect the governance.(4)Put forward Suggestions for improvement in system standards,audit implementation and organizational mode based on theories such as public accountability theory.Through the above research,the paper draws the following conclusions.Exploring the construction of the follow-up audit mechanism for policy implementation,improving audit efficiency through the construction of specialized departments.Strengthening the integration of audit personnel resources,resolving the insufficiency of follow-up audit force for policy implementation,and improving the depth and breadth of the audit.The innovation of audit technology and methods,through the audit analysis based on large data and the use of building information model technology to supervise the whole process of project construction,to large data audit efficiency.Change audit organization mode,adopt audit modes such as superior audit subordinate and cross audit to ensure audit independence.Finally,through improving public participation,strengthening the application of audit results,deepening policy measures to implement the audit results of follow-up audit and other methods to solve the problems of audit agencies to promote good governance of the country.