Research On Follow-Up Audit Of Major Public Emergencies From The Perspective Of "Double Synergy"

In early 2020,when the COVID-19 outbreak broke out,the CPC Central Committee immediately issued emergency policies and appropriated funds to alleviate the serious consequences of the emergency.Relevant government departments responded positively and promptly took measures to deal with this major public health emergency.In February2020,the National Audit Office issued the Notice on Auditing and Supervision of Fiscal Funds and donated Funds and Materials for the prevention and control of the Novel Coronavirus Pneumonia Epidemic.Local audit institutions quickly formed strong troops and conducted special audit work for epidemic prevention and control,providing strong supervision and guarantee for epidemic prevention and control.The follow-up audit of major public emergencies has the functions of prevention,supervision,evaluation and governance,which can assist the epidemic prevention and control and promote the stable development of society.In this paper,under the background of COVID-19 epidemic,based on the perspective of collaborative governance,a "double synergy" audit mechanism was constructed and the follow-up audit mode of major public emergencies was optimized.This paper firstly combed the major public emergency follow-up audit and audit the collaborative governance related literature,on the basis of the theory of collaborative governance theory and the allocation of resources,to explain a variety of governance body used in major public emergency and the necessity of collaborative management is applied to the three audit subject major positive benefits of public emergency.According to the synergy effect produced in the audit process as the main point of analysis,the paper constructs the "double synergy" audit mechanism.The synergistic effect of the "double synergy" audit mechanism is reflected in two aspects: on the one hand,a variety of governance subjects produce synergistic effects and realize cross-departmental collaborative governance.As one of the national governance departments,the national audit institution cooperates with the civil affairs department,the finance department,the health administration department,the Red Cross Society and other governance bodies to build a governance mechanism of information exchange and resource sharing,realizing a win-win situation between the departments and better serving major public emergencies.On the other hand,the three major audit bodies have a synergistic effect and improve the audit efficiency.The tripartite audit body has formed an ideal audit model,which is dominated by the national audit institution,supplemented by the social audit,with the internal audit department as the close partner and the general public encouraged as the supervisor to pay attention to the flow of emergency material funds.Finally,this paper optimizes the follow-up audit mode of major public emergencies based on eight audit elements: audit objectives,audit standards,audit functions,audit subjects,audit contents,audit methods,audit processes and audit disclosure.The "double synergy" audit mechanism creates an information sharing,efficient and harmonious audit environment,and effectively brings into play the synergy of follow-up audit of major public emergencies.On the basis of theoretical analysis,this article is based on the national various provincial administrative region to issue about dealing with new crown pneumonia epidemic prevention and control money and donated money special audit of the audit work report for text analysis,from the epidemic prevention and control of special audit audit targets,audit contents,audit risk and audit efficiency four aspects analyzes the epidemic prevention and control special audit to the reality.From the perspective of audit objectives,the audit objectives of the epidemic prevention and control special audit cover not only the compliance,legitimacy and authenticity indicators of financial audit,but also the economy,efficiency,effectiveness and fairness indicators of performance audit.Among the six indicators,the efficiency indicator is the one that has widespread problems and needs to be improved.From the perspective of audit content,the audit content includes four aspects: financial funds for epidemic prevention and control,social donations,special loans for epidemic prevention and control,and policy implementation.According to the flow of funds,the epidemic prevention and control funds can be divided into five links: appropriation,procurement,distribution,management and use.Social donations are divided into five steps: collecting,distributing,allocating,managing and using.The special re-loan for epidemic prevention and control can be divided into three links: approval,issuance and use.Among them,there are many problems in the allocation and use of epidemic prevention and control funds,and the management,distribution and use of social donations,which involve a wide range of provinces.From the point of audit risk,according to the audit risk model to analyze epidemic prevention and control special audit risk,and points out that there are material misstatement risk level of auditing environment,the internal audit of quality control such as weak risk,detection risk level mainly exists auditing standards are difficult to formulate,audit mode changes,such as the audit personnel professional quality and ability is insufficient risk.From the perspective of audit benefits,the special audit for epidemic prevention and control has promoted the timely use of funds and materials,standardized the distribution and management of funds and materials,and established and improved relevant rules and regulations.In 2018,Zhejiang Province selected seven units as the pilot of the cooperation between national audit and internal audit,and established the cooperation mechanism between national audit and internal audit.In this epidemic,Zhejiang Provincial Audit Office and provincial Health Commission jointly issued the Notice on Collaborative Audit of Funds and Donations for Epidemic Prevention and Control,carried out special audit of epidemic prevention and control through collaborative and co-governance,improved provincial governance efficiency,and delivered a satisfactory answer to the public.Special auditing situation this paper choose the epidemic prevention and control of Zhejiang province as a case study object,applied to the building of "double synergy" audit mechanism,analysis of the major public emergency under the background of collaborative governance situation of follow-up audit and follow-up audit of the audit model,and further analyze the mechanism of "double synergy" audit the use of the advantages and difficulties.The advantages of the audit mechanism are that it gathers multiple governance bodies,improves governance efficiency,gathers three major audit forces,improves audit efficiency,builds audit big data center,and realizes remote office.The dilemma lies in the interest barriers of the governing body,the lack of close cooperation of the audit body,and the immature application of big data audit.Through theoretical research and case analysis,this paper puts forward corresponding suggestions based on the optimized tracking audit mode of major public emergencies:(1)improve the legal system;(2)Improve the synergy mechanism;(3)Promote the construction of big data audit think tank system.