How to effectively connect to departure audit in supervision and supervision

Netizen "Li Bing" asked: How can supervision and supervision be effectively connected to departure audit?

Answer: With the end of the provincial, city, and county elections, the departure audit of party members and leading cadres has begun. According to the relevant provisions of the Implementation Regulations of the Supervision Law, the supervision organs carry out supervision and supervision, and shall be coordinated with audit supervision and other mechanisms to improve the supervision and form a joint effort.

Give full play to the advantages of auditing. In practice, the phenomenon of violations of discipline is increasingly hidden and complicated, bringing many challenges to supervision. As a normalized supervision method, the economic responsibility audit has the advantages of business professionalism and the routine of organizational implementation. It can be organized and implemented after leaving office during the office of leading cadres. This audit is a comprehensive "physical examination" of economic responsibility for leading cadres during the office of leading cadres. It can give full play to the professional strengths of the audit team, enhance the ability to find problems through numbers, dig out the essence of the problem behind the economic responsibility in the audit, and thoroughly investigate the problems arising from the problem. Internal causes and existing personal economic problems are closely related to disciplinary inspection and supervision work, cooperate with each other, and orderly connection.

Effective use of audit foundation. According to the provisions of audit laws and regulations, the audit organs have the right to request the audit unit and department to provide financial revenue and expenditure, financial revenue and expenditure, and information and assets related to them. Prove the materials, and then make audit conclusions based on the collected audit evidence. According to the provisions of supervision laws and regulations, the disciplinary inspection and supervision organs shall collect and retrieve evidence materials that can prove the facts of the case. According to relevant regulations, the investigation materials transferred by the disciplinary inspection and supervision organs must be carefully reviewed by other agencies, and they can be used for evidence after being identified. According to Article 68 of the Implementation Regulations of the Supervision Law, the physical evidence, document evidence, audiovisual data, electronic data, inspection, inspection and other evidence of the audit organs in law enforcement cases, and evidence such as inspection, inspection, inspection Evidence is used. The disciplinary inspection and supervision organs shall conduct a comprehensive review of the audit evidence transferred by the audit organs from the aspects of the legitimacy, correlation, and objectivity of the evidence. For those who can be used as evidence, the transformation of audit evidence is transformed into disciplinary inspection and supervision evidence through the transfer, reception and review of the evidence materials. If there is no legal basis for not meeting the requirements of the evidence or applicable, if the conversation of the relevant personnel is not used directly due to the requirements of rights and obligations, it is not possible to use it directly or in accordance with the rules and laws and laws.

Standardize the conclusion of the audit. According to Chapter 6 of the "Economic Responsibility Audit of the main leading cadres of the party and government and the main leaders of state -owned enterprises and institutions, the audit report is an important reference for the objects of assessment, appointment removal, and reward and punishment audit. Therefore, the audit report is neither the basis for determining the facts of disciplinary violations, nor the basis for giving party discipline and government affairs. According to Article 33, paragraph 1, paragraph 2, paragraph 2, and Public Officials' Government Affairs Affairs Law of the Party disciplinary regulations, Article 49, paragraph 1, and paragraph 2 of the Government Affairs Affairs Law, the disciplinary inspection and supervision organs may be held accountable in accordance with the law. Directly imposed party discipline and government affairs, but those who are punished by administrative penalties shall be given party discipline and government affairs on the basis of verification. Based on the audit, the audit organs shall be punished directly on the scope of their responsibilities and shall be punished directly on the fiscal revenue, expenditure, and financial revenue and expenditure behavior, and shall directly make a penalty decision. The penalty decision belongs to the category of administrative penalties. The disciplinary inspection and supervision organs can give corresponding party discipline and government affairs after verification according to the facts, nature, and circumstances of the decision determined by the administrative penalty decision. For issues that are not within the scope of the audit organs, the audit organs shall transfer relevant issues to the competent authorities or departments in accordance with the law. It can be seen that whether or not it involves penalties, economic responsibility audit reports and audit results reports, etc., it can only prove that the audit organs have conducted audit and discovery problems. The problems discovered by the report are directly identified as the facts of violations of discipline and law and shall be given to relevant personnel. The disciplinary inspection and supervision organs shall be verified according to regulations and discipline and law, and then accurately make a determination of whether it constitutes a disciplinary violation.

Connect the justice according to the law. The audit report, as an important reference for assessment, appointment, removal, reward and punishment audit objects, its scope and purpose of use is limited, and it cannot replace disciplinary law enforcement activities, nor can it replace judicial activities. As a form of economic responsibility audit, departure audit aims to strengthen the management and supervision of audit objects and promote the performance of audit objects to perform their duties and take responsibility. It is essentially a kind of business supervision and daily supervision, which is similar to the judicial audit and judicial accounting appraisal in terms of audit methods. , Cannot be universal. Matters involving judicial jurisdictions in the audit shall be transferred in accordance with laws and regulations. If the supervisory organs need to be transferred to the judicial organs for suspected crimes, especially their duties, they shall conduct judicial audit or judicial accounting appraisal in accordance with the standards and requirements of criminal trials, in accordance with the standards and requirements of criminal trials. (Chang Qinghua)

Source: website of the Central Commission for Discipline Inspection

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