Use research -based thinking to do a good job of departmental budget execution audit
Author:Audit observation Time:2022.09.19
In order to effectively implement the work requirements of the Audit Office on resolutely conducting real -quality audit, the Fengtai District Audit Bureau in the Budget Audit of the District Market Supervision Bureau, the research -type thinking penetrates the work, adheres to the combination of research and practice, and effectively improves the improvement. Audit efficiency.
The first is the strength of pre -trial research. Before the project starts, focusing on the implementation of comprehensive budget management, financial funds, quality and efficiency, and the government's actual "tight days" and other work requirements, combine the budget scale and key reform matters and expenditure policies of the regional market supervision bureaus, sort out and learn the central government in recent years. , Municipal and district -level policies and regulations on state -owned assets, "three public funds, and project management, etc., improve pre -trial research efforts to achieve their minds.
The second is the effectiveness of research during trial. When the execution of the budget of the audit project expenditure, the audit team found that some inspection and testing projects had a large amount of data and relatively fixed formats. After the data was organized, the analysis sentences were used to combine, associated, split, etc., and finally from 340,000 to 340,000 More than 8,000 doubts data were screened in the remaining data to analyze and verify, further improved efficiency, and focused on cracking the bottleneck of "less people and more people".
The third is that after trial research, there is depth. The "one-to-one" tracking traceability found in the audit, follow the main line of the "fund-project-policy-politics", in-depth analysis of the root cause of the problem, propose auditing opinions in a targeted manner, and promote the establishment of the district market supervision bureau to build a chapter. The system not only achieves "medicine to get sick", but also strengthens the role of "cure and prevent disease". (Jiao Mingjie, Audit Bureau of Fengtai District)
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