Research On Follow-up Audit Of Policy Implementation

In face of a new normal of economic development,the National Audit Office of the People's Republic of China took the lead in follow-up auditing the implementation of major national policies in 2014 so as to reinforce macro-policy control.Since then the focus of China's audit has been transformed from the auditing of traditional financial receipts and disbursements and related economic activities to that of implementation of major national policies,which not only revealed the transition and attempt of China's audit work to a new pattern that is required by the current social transformation,but also provided opportunities for the National Audit Office,as a crucial part of the party and the national supervision system,to play its roles.In reviewing the course of practices in recent years,such follow-up auditing integrated into the national governance system has actively promoted the national good governance.However,as a new type of audit,its theoretical system is to be perfected and the problems and challenges against shall be explored and applied further on the basis of practical experience.In this paper,research findings by domestic and foreign scholars on Follow-Up Audit of the Implementation of Policies were summarized,also its fundamental connotation and characteristics;the theories of national governance and political process as well as cybernetics were elaborated,serving as the theoretical basis of subsequent researches.In addition,the audit declaration was carefully analyzed in terms of its content;the implementation by the National Audit Office and any local audit agencies of follow-up audit of the implementation of policies for the time being was presented as well.By questionnaire surveys with respect to evaluation to follow-up audit of the implementation of policies,its recognition of policy goals and its auditing practices,together with related literature,five problems concerned in such follow-up audit were dissected.Directed against the existed shortages that theoretical researches fragmented and practice guidance urgently needed,a framework for Follow-up Audit of the Implementation of Policies was generated through integrating the five elements of audit objective,subject,object,method and content.On this basis,this paper further provided some suggestions targeting innovation in organizing and managing the Follow-up Audit of the Implementation of Policies,optimization and integration of audit resources and forces,application of audit findings,improvement of evaluation index system,and technical methods in performing Follow-up Audit of the Implementation of Policies under the present Big Data environment.In theoretical aspect,the research in this paper explored ways to improve the implementation of,built a framework for,and complemented the theories to,the Follow-up Audit of the Implementation of Policies,showing positive effects on its function of supervision and evaluation.In practical aspect,by questionnaires and case studies in N city with respect to the follow-up audit of the implementation of policies,the existed deficiencies in practical as well as some recommendations were provided in the consecution of general to specific,which shall be conducive to reduce or even eliminate the loopholes and defects in policy-making and any implementation so that guarantee the efficacy of policy and functioning of the follow-up audit of the implementation of policies.