Study On Evaluation Index System Of Tracking Audit Quality Of Relocation Project In X City

With the requirement of full audit coverage,the government began to focus on expanding its own audit scope.However,the shortage of audit resources can hardly meet the requirements of full audit coverage,and coupled with the large time span and many units involved in livelihood protection projects,the traditional post-facto audit can no longer meet the audit demand.At this time,the whole-process follow-up audit has become an emerging government audit mode with its advantages of early intervention,many times of participation and wide scope,but in practice,there are still problems such as audit scope concentrating on financial data inspection,untimely intervention of compensation funds audit,lack of certain reliability of audit evidence,and formal follow-up audit of rectification links.From the theoretical point of view,the theories related to whole process tracking audit and audit quality evaluation are loose,and no complete and clear theoretical framework system has been formed;from the practical point of view,there are few complete evaluations on the quality of whole process tracking audit,and there is still a certain gap between audit quality and public expectation,so it is very urgent to evaluate the audit quality of whole tracking audit projects.Based on this,this paper analyzes the problems and causes in the tracking audit of the demolition and resettlement project in X city according to immunity theory,new public management theory and control theory,then uses SCP-AHP model,i.e.structure-behavior-performance model and hierarchical analysis to build the framework of tracking audit quality evaluation indexes,determines the weights of each index by issuing questionnaires to experts,and finally establishes an objective standard tracking audit The quality evaluation index system was finally established.Then,the YAAHP software is used to conduct a fuzzy comprehensive evaluation of the follow-up audit of village A’s demolition and resettlement project as a specific case,and the final score is obtained according to the experts’ scores and system weights,and finally,practical safeguards are provided for the sustainable operation of the index system.This paper follows the principle of comprehensiveness,differs from the previous practice of dividing audit projects into stages according to engineering projects,and establishes a quality evaluation index system that is more suitable for the tracking audit of X city’s demolition and resettlement project itself,which makes the final score more scientific and standard and more referable.Therefore,the research on the quality evaluation system of tracking audit in this paper has both theoretical and practical significance,which can make a theoretical supplement for the previous research and some reference examples for the future practice,hoping to make a little contribution to the quality evaluation of whole-process tracking audit.