Shandong Gaotang Audit: targeted effort to improve economic responsibility audit supervision efficiency

In the audit of the Gaotang County of Shandong Province, in the audit of economic responsibility, innovative audit organization methods, focusing on team building, and pushing the "three trial integration" collaborative mechanisms, targeted the effort, and comprehensively improve the effectiveness of economic responsibility audit supervision.

Innovate the implementation of industry audit organizations. When carrying out the audit of the economic responsibility of the main leading cadres in the town and streets, innovate the implementation of industry audit organization methods, establish an industry audit project collaborative mechanism, and comprehensively systematically sort out the "List of Industry Audit Discovery" based on the common and typical issues found in audit, research and promotion Industry audit method experience. Organize the town and street audit exchange meeting to concentrate on the common problems found in the industry audit to concentrate on the main leaders of the town and streets, and urge the town street to take rectification carefully. Pay attention to the deep processing of audit results, and for the common problems found in industry audit, propose audit suggestions to promote rectification to county -level leaders in the form of special reports, which has effectively promoted the implementation of audit rectification.

The establishment of the blame team can achieve their talents. Actively promote the "one chess" planning of audit work, integrate global audit resources, and timely establish an economic responsibility audit team to improve the team's combat capabilities and effects. There are three groups under the team. The pre -trial team focuses on pre -trial investigations. Focus on important areas, key projects, and important departments that the masses care and people pay attention to, conduct pre -trial investigations, guide the team to concentrate their strengths and thoroughly review key projects. And major issues, lay the foundation for the development of audit projects; the team focuses on the implementation of the audit implementation, through the unified implementation plan, the prescribed of the unified law, the unified report template, the unified operation standard, standardize the audit process, and avoid slow progress and qualitative qualitative of the same type of problems. Inconsistent, standards have high and low, audit conclusions are chaotic, and the team audit process is optimized; rectification team focuses on promoting audit rectification, establishing rectification accounts for audit discovery problems, and rectification according to the rectification of the audited unit. Regularly organize the team to follow up and supervise the audit rectification situation, continue to follow up with the problems that have not rectified in place, and accelerate the implementation of the problem rectification.

The "three trial integration" deepen the audit of leading cadres. Innovate the ideological ideas and methods of auditing, explore the implementation of national audit+social audit+internal audit "three trial integration" audit supervision mechanisms, and promote the high -quality development of the economic responsibility of state -owned enterprise leaders. Give full play to the advantages of social auditors in corporate audit, hire social auditors to participate in the economic responsibility audit of state -owned enterprise leaders, clarify responsibilities and division of labor, and use social audits to promote the high -quality development of state -owned enterprises' responsibility audits. The internal audit forces of state -owned enterprises are coordinated, and by absorbing internal auditors to participate in the leadership of state -owned enterprise leaders, they can effectively use the advantages of internal audit familiarity with the situation of enterprises, and promote the complementary advantages of national audit and internal audit.

Author: Zhang Mingzhu Ma Qingchuan Unit: Audit Bureau of Gaotang County, Shandong Province

- END -