Analysis Of Follow-up Audit Of Shed Reformation Housing Project In R City

Since 2008,the renovation of shantytowns has been formally incorporated into the urban security housing project as a key livelihood project,and has been promoted on a large scale across the country.A large number of shantytown resettlement houses have been put into construction,and the residential environment for the broad masses of people has been greatly improved.improve.Due to the huge investment in resettlement housing construction,its far-reaching social impact and easy breeding problems,in order to make the people better enjoy the benefits brought about by the people's livelihood projects,audit departments at all levels require scientific and comprehensive follow-up audits of shed resettlement housing.On the one hand,it can improve the government's audit and supervision of shed reform resettlement housing construction projects,and curb corruption at an early stage from the source.On the other hand,it can help standardize project management,improve efficiency,further improve project construction quality,and improve national construction results.As a new audit mode in the field of people's livelihood projects,the tracking audit of shed reform resettlement housing construction projects has played a huge positive role in further protecting people's livelihood rights and promoting the improvement of urban ecological environment.The full text consists of six parts.In addition to the introduction and conclusion,the second to fifth parts are the core parts of this article.The second part is an overview of the theory of follow-up auditing of shed reform resettlement housing construction projects.It mainly systematically summarizes the related concepts,principles,characteristics and theoretical basis of follow-up audit of shed reform resettlement housing construction projects.Starting from the meaning of shed reform resettlement house and follow-up audit,the concept of follow-up audit of shed reform resettlement house construction project is further explained,and its principles of legality,objectivity,independence and confidentiality are summarized,and its four characteristics are analyzed.It has a wide range of content,high social attention and strong preventive effect,and has studied in depth from four aspects of rent-seeking theory,management auditing theory,new public management theory,and immune system theory,laying the groundwork for subsequent analysis.The third part is the case introduction of the follow-up audit of the resettlement housing project in the city of R.It mainly includes the project introduction,audit objectives,audit methods,audit contents,and problems infollow-up audits of shed reform resettlement housing construction projects.The internal control testing method,on-site participation and field verification method,inquiry survey method,corroboration method,inductive comparison method and other audit methods were used to determine the five phases of the decision-making,design,bidding,construction,and completion of the shed reform resettlement house construction project in R city.Whether the audit objectives of standardized processes,qualified management,and fund compliance have been met.An analysis has found that the project's follow-up audit has incomplete audit content,heavy audit tasks and limited number of auditees,low audit efficiency,and poor state-owned enterprises.Some of the audit procedures are related to issues such as form and unreasonable audit evaluation.The fourth part is the analysis of the reasons for the follow-up audit of the shed reform resettlement housing project in R city.The first is that the tracking audit system is not perfect,which is reflected in the low attention paid by the government and society to tracking audits,the lack of adequate legal and regulatory support for tracking audits,and the inadequate institutional management system;Tracking audit resource allocation is unscientific,and auditors have limited professional abilities and a single structure.The third is that audit methods and methods need to be improved,which is reflected in the fact that tracking audit methods are constrained by traditional audit methods,tracking audit evidence collection is not thorough and comprehensive,and failed to highlight the tracking according to the characteristics of the project.The focus of audit;the fourth is that the independence of audit is limited to a certain extent,which is manifested in the "dual leadership" which results in the audit work being constrained by the local government;the tracking audit authority is not clearly defined;The audit evaluation system is not complete,which is manifested in the lack of unified evaluation indicators for follow-up audits and the weak guidance of the implementation of follow-up audit evaluations.The fifth part is the suggestions for perfecting the follow-up audit of the shed reform resettlement house construction project.Based on the analysis of the reasons for the problems in the audit,five suggestions are proposed.First,we must vigorously optimize the environment for tracking and auditing.On the one hand,we must strengthen the publicity of tracking and auditing on resettlement housing construction projects.On the other hand,we must establish and improve tracking and auditing laws and regulations.At the same time,we must improve the management system of tracking and auditing institutions.Through a reasonable analysis of the characteristics of a tracking audit project,closely aligning the characteristics of the project with the balanced allocation oftracking audit resources,in addition to strengthening the building of the tracking audit team;the third is to focus on improving the tracking audit capability,it is necessary to increase the tracking audit organization method and method innovation Adjust the timing and key links of follow-up audit in due time according to the project development,and also expand the cooperation mechanism with relevant departments;Fourth,to accurately grasp the position and independence of follow-up audit,it is necessary to improve the level of follow-up audit organization and strengthen the responsibility of follow-up audit work At the same time,it pays attention to the integrity education of follow-up auditors.Fifth,to scientifically improve the follow-up audit evaluation system,it is necessary to clarify the principles for selecting follow-up audit evaluation indicators,and to formulate the basic content of follow-up audit evaluation indicators and improve the follow-up audit evaluation practices the way.This article analyzes the follow-up audit of the shed reform resettlement housing construction project in R city,explores several suggestions for improving the follow-up audit of the shed reform resettlement housing construction project,and tries to provide new thinking and research for improving the shed reform resettlement housing construction project follow-up audit.Further enrich the follow-up audit theory and provide some theoretical support for the audit of resettlement houses in sheds.