Study On Follow-up Audit Of COVID-19 Epidemic Prevention And Control Funds

In recent years,our country has encountered many major public emergencies,which pose a threat to people’s lives and safety on the one hand,and damage peo ple’s economic interests and social and economic development on the other.The epidemic situation of COVID-19 involved in this paper has posed a great threat to people’s lives and caused panic in the society to spread after the outbreak.In order to deal with this threat,the party and the state quickly made work arrangements,arranged a huge amount of funds to fight the epidemic,and issued relevant medical policies to make infected people feel at ease to receive treatment.Therefore,in order to ensure the effectiveness of epidemic prevention and control funds in fighting the epidemic,it is necessary to carry out follow-up audit of prevention and control funds to prevent the phenomenon of waste of resources in the circulation of prevention and control funds.so as to ensure the efficient use of special funds for epidemic prevention and control.Taking the follow-up audit of city A’s special funds for epidemic situation as an example,this paper discusses the problems of city A’s audit institutions in t his special fund follow-up audit.At the beginning,the paper introduces the relevant theory of public emergencies,introduces the relevant research of follow-up audit,and then defines the tracking audit of epidemic special funds and its objectives.Then,the follow-up audit of epidemic special funds in A city is introduced,and its implementation effect is evaluated.It is analyzed that the reasons for the poor implementation of the follow-up audit of epidemic special funds come from two aspects: the audit work itself and the audit conditions.the former is embodied in the incomplete implementation of the follow-up audit in the whole process,the incomplete disclosure of some audit results,and the lack of qualitative analysis of some audit problems.The reasons for the audit conditions are specifically reflected in the sudden and extensive impact of COVID-19 epidemic,the formulation of emergency audit plans is not specific and meticulous enough to achieve the optimal allocation of human resources department.Finally,based on the previous case analysis,in view of the implementation of the follow-up audit of epidemic special funds,this paper puts forward some suggestions,such as timely intervention to ensure the supervision of the whole process of follow-up audit,enhance the independence of audit institutions,and establish an open and easy-tocheck information system.According to the implementation conditions of the follow-up audit of epidemic special funds,this paper puts forward some suggestions,such as establishing emergency audit plan,improving emergency audit standards,optimizing human resources allocation management and so on.By pointing out and analyzing the problems exposed in the follow-up audit of epidemic special funds in City A,this paper refines the experience that can be used for reference for our future audit work.I hope to provide some reference for other audit institutions when they encounter similar problems in the future,and to provide some guidance on the work direction for improving the system construction of similar events by domestic government audit institutions.