Research On The Improvement Of Follow-up Audit Of The Affordable Housing Project In Xinhua County

In January 1995,The State Council issued the “Implementation Plan of the National Housing Project”,which greatly alleviated the housing problems of low-income families,families under poverty and other people with housing difficulties in urban China.Through the practice and exploration in recent years,the indemnificatory project of the country related to housing already had its basic form.To ensure the healthy development of government-subsidized housing projects,the National Audit Office launched a nationwide audit on the implementation of housing policies in 2012.From the audit reports in recent years,the problems that were not paid attention to in the policy implementation process are gradually exposed.In order to study how to improve the effectiveness of tracking audit,this paper takes the tracking audit project of indemnificatory housing project in Xinhua County as an example,takes the overall implementation process of indemnificatory housing project as an entry point,and introduces the whole process of tracking audit from three phases of planning,implementation and termination.With case analysis as the main method,supplemented by interview and statistical analysis,an in-depth research was conducted on the problems existed in each stage during the period.After the research,the main issues found in Xinhua low-income housing project tracking audit are suboptimal configuration,outdated audit methodology,delayed tracking audit,incomplete audit content and execution difficulties.An in-depth causal analysis for is carried out and suggestions for improvement are put forward.First of all,it is necessary to have an optimal allocation audit human resources,such as scientific assignment of audit personnel,structural optimization of the audit recruitment and audit resources distribution.This is can be realized by innovation and enrichment of the tracking audit methods,setting the timeline of audit intervention in a multi-dimensional way,and using big data to realize the informatization of audit process.Secondly,to improve the performance of indemnificatory housing tracking audit,we should standardize the housing tracking audit process,improve the quality of tracking audit report and expand the perspective of tracking audit.Finally,it is necessary to improve the execution review process of audit results,from improving the announcement system of audit results,promoting the audit rectification effect via multi-departments collaboration,and optimizing the audit review process to strengthen the application of audit results.This article aims to provide more comprehensive improvement suggestions through a comprehensive analysis of the follow-up audit of the housing security project in Xinhua County,hoping to improve the audit quality of the same type of policy follow-up audit to a certain extent.