Research On Method Of Policy Implementation Follow-up Auditing

The auditing agency conducts follow-up audits on the implementation of policy measures,and regularly publicizes audit results to the public,effectively promoting fund implementation,project implementation,policy implementation,and accountability.Tracking and auditing the implementation of policy measures will not only help timely monitor whether policies are effectively implemented,but also correct the direction of policy formulation in a timely manner.The implementation of policy measures tracking auditing has received more and more attention,and the application has become more and more extensive.However,the current implementation of policy measures is still in the development stage,and there is no perfect method system,which is not conducive to effective auditing.Based on the relevant concepts,this paper analyzes and compares the auditing subject,auditing object,auditing model and auditing objectives of the policy implementation,the traditional performance auditing and the investment construction project auditing,and summarizes the implementation of the policy measures.feature.Then,the current situation of the implementation of policy measures is analyzed.The existing audit methods have some problems.For example,the comparative analysis method is not deep enough,and the audit evaluation method is not comprehensive enough.Then,according to the implementation of policy measures,the audit mode is dynamic and continuous,the audit content has the characteristics of extensiveness and complexity,and the existing methods,and put forward the viewpoint of optimizing the audit method.Optimizing the implementation of policy measures The viewpoints of tracking auditing methods include: grasping the time of audit intervention,selecting the entry point for tracking audits;selecting implementation standards according to local conditions,implementing the implementation of policy measures,tracking auditing,auditing objects are extensive and complex,and adopting localized auditing The method can better conduct audit investigations on the implementation of the same policy measures in different regions;horizontally expand the scope of comparative analysis,existing comparative analysis methods can better deal with single audit objects,and appear to be incapable of complex and diverse audit objects,so horizontal Expand the scope of comparison,compare multiple departments within the same region;evaluate with public opinions,evaluate the implementation of policy measures from the perspective of public interest,and combine the public's implementation of policies when conducting audit judgments on the implementation of policy measures Situational feelings.Finally,this paper verified the feasibility of the optimized audit method through the implementation of the R city land reduction policy measures,verified the feasibility of the optimized audit method,identified some violations,and proposed audit recommendations to promote land reduction.Quantitative policies are implemented more effectively.In this case,the audit investigation method was first used,and the method of grasping the time node of the audit intervention was used,and the scope of the review was expanded horizontally,and the implementation standards were selected according to local conditions.Then,the audit work was carried out by means of data review method.Finally,the audit results were used to review the audit results of the implementation of land reduction policy measures,horizontal comparative analysis,and evaluation in combination with public opinions,and the audit conclusions were drawn.The auditors used the optimized audit method in the audit to review the authenticity,compliance and effectiveness of the matters being examined.