Research On Departmental Budget Execution Audit Under The Background Of Full Audit Coverag

In October 2014,the Fourth Plenary Session of the 18 th CPC Central Committee issued the Decision of the CPC Central Committee on Some Major Issues concerning Comprehensively Advancing the Rule of Law,which for the first time proposed that "auditing should cover all public funds,state-owned assets,state-owned resources and leading officials’ performance of economic responsibilities".In December 2015,the General Office of the CPC Central Committee and The General Office of the State Council issued the Framework Opinions on Some Major Issues concerning The Improvement of the Audit System and the Implementation Opinions on The Implementation of Full Audit Coverage,specifying the specific scope,purpose and policy of full audit coverage.Fiscal budget execution audit is a key audit project in fiscal audit.With the second amendment of the Budget Law in December2018,higher requirements are put forward for fiscal budget management.The audit department should adapt to the new development and new situation,improve the audit way and the audit idea.With the advent of big data era,it not only changes the traditional audit mode,but also speeds up the construction of data audit system.In the process of carrying out audit projects,audit methods should be constantly updated to improve audit quality and ensure full audit coverage can be fully implemented.This article selects the author participate in F county department budget implementation audit for the whole project,in the extensive reading and reviewing the related literature at home and abroad,on the basis of relying on the fiduciary duty theory,public finance theory,the theoretical basis of the immune system theory,using literature analysis,case analysis,comparative analysis,for a complete coverage of F county department budget implementation audit summary analysis.Through the case analysis of F county’s basic situation,current situation of department budget execution audit and audit implementation process,it is concluded that the full coverage of department budget execution audit has problems such as insufficient scope,insufficient depth and poor rectification effect.According to the case analysis,some measures are put forward,such as integrating audit resources,improving the level of audit informatization,innovating the training mode of audit personnel and strengthening the construction of audit rectification system.The research in this thesis is of guiding significance for F County to improve audit quality and implement full audit coverage in the future.Meanwhile,big data technology should be widely applied to other audit projects to gradually improve the implementation of "full coverage" in various audit work.