Study On Tracking Audit Of Major Public Emergencies

At the beginning of 2020,there was a very infectious new crown pneumonia in our country.In the face of this sudden outbreak of highly infectious diseases,many provinces and cities in China have successively launched a regional first-level response to major public health emergencies at the first time.Under the leadership of the Party Central Committee,various provinces and cities have successively introduced a number of epidemic prevention policies and measures in line with local conditions,and the whole country has gathered all social forces to fight the epidemic as a city.Under such an urgent situation,local governments need to ensure the implementation of the funds allocated by the central government and the implementation of relevant policies and measures in the shortest possible time,and all this work needs the support of the regulatory force of national auditing.From the current situation,in the face of epidemic prevention and control,it is necessary to carry out real-time supervision of the whole process of the distribution of epidemic prevention materials.However,there is no complete set of evaluation criteria system to define this work in China.Therefore,finding a suitable audit method and establishing a sound system is obviously necessary in the current normalization of epidemic prevention and a series of audit work.This paper summarizes the experience of some similar major public emergencies,combined with the relevant policy requirements of China’s Audit Office for epidemic prevention and control,and finally chooses to conduct a follow-up audit.Using the literature research method,case analysis method and collation and induction method,on the basis of the theory of public fiduciary responsibility,the theory of immune system and the theory of national governance,the policy basis,audit subject,audit focus and method of audit of sudden public events are clarified.Secondly,Province D was selected as the research object,and through the analysis and research of the implementation process of the special follow-up audit in Province D in response to the new crown pneumonia epidemic in2020,the audit objectives and audit objects of the special follow-up audit in Province D were sorted out and summarized,and the key points and methods of the audit of special funds,social donations and policy implementation in Province D were analyzed,and the specific reasons affecting the audit effect were found in combination with the follow-up audit announcement and rectification situation announced by Province D in 2020: single audit content and insufficient audit resources The audit organization method is not flexible enough,and the audit method and process need to be improved.Finally,according to the situation of Province D in this special follow-up audit,we believe that measures such as improving laws and regulations and audit emergency plans,establishing an emergency follow-up audit human resource pool,strengthening audit informatization construction,and optimizing audit process methods can better serve to reveal the problems in all links of epidemic prevention and control material funds from receipt to use.