First, to do a good job in audit, we must handle the relationship between supervision and service, and effectively identify the positioning of audit work.
Practice has proved that if the relationship between auditing according to law, strengthening supervision and serving local economic and social development is not handled well, the auditing environment will deteriorate and the harmony of organs will lose its support. To do a good job in auditing, the most important thing is to audit according to law, serve the overall situation, and correctly understand and handle the relationship between supervision and service. First of all, supervision is the basic duty of audit institutions, and audit cadres have the responsibility to conscientiously perform their audit supervision functions and discover and investigate all kinds of financial violations, which is also the most important and basic prerequisite for doing a good job in auditing. At the same time, service is also the proper meaning of audit supervision, supervision is the means and service is the purpose. For the audit work in the new period, the author thinks that service is more important than supervision. Correctly handling the relationship between the two is to base on supervision, focus on service, put service in supervision, do a good job in service through supervision, and realize service through supervision. In dealing with the relationship between auditing according to law and serving the overall situation, Longhui County Audit Bureau has grasped the scale of "supervision and service" and achieved the goals of "four noes" and "four satisfactions" in auditing. In the past five years, 486 audit projects have been completed in the world, and 262.39 million yuan of funds for violation of discipline and irregular management have been found. There have been no audit quality accidents, audit reconsideration, audit litigation and audit letters and visits.
In practical work, we should overcome the sense of power and enhance the sense of service. On the one hand, it is necessary to strengthen audit supervision and verify, investigate and thoroughly investigate all kinds of violations of discipline. It is our dereliction of duty and inaction not to do so. On the other hand, we can't set laws and regulations mechanically by facts, nor can we simply take the number of violations of discipline and the amount of funds collected as the standard for evaluating work performance. Instead, while discovering problems, we pay more attention to making a fuss about services, and work hard to urge the audited units to rectify problems, promote standardized financial management, and serve the macro-decision of leaders. It is necessary to carefully analyze the deep-seated causes of violations of discipline and discipline, and study the defects in government economic management and the outstanding and tendentious problems existing in the internal management system of the audited unit. Some problems of irregular account management are qualitatively different from those of violation of discipline. It is enough to put forward rectification opinions in the audit, and it is not necessary to write them in the audit results. We should be good at grasping the main contradictions, formulating early warning mechanisms, focusing on establishing rules and regulations, standardizing operations, and taking precautions beforehand. For some key projects, it is necessary to move the supervision barrier forward, and establish a whole-process audit supervision mechanism of pre-intervention, in-process supervision and post-audit, so as to minimize and avoid the re-audit of violations of rules and regulations. At the same time, we should seize some tendentious and universal problems in economic life, put forward opinions and suggestions on strengthening management to party committees, governments and relevant departments at all levels from the aspects of system, mechanism, policy and laws and regulations, standardize and improve the system in time, and fundamentally put an end to the phenomenon of repeated investigations and repeated crimes. Through fruitful work, we can achieve the ultimate goal of curbing the occurrence of violations of discipline and discipline, educating and saving cadres, and purifying the environment for economic and social development.
Second, to do a good job in auditing, we should handle the overall and key relationship and further improve the efficiency of auditing.
"Comprehensive audit, focusing on the center and highlighting the key points" is a summary of many years' audit practice experience, an effective and important guiding principle of audit work, and a scientific summary of how to deal with the relationship between comprehensive and key points and do a good job in audit work.
Audit institutions are responsible for economic supervision, and all economic activities related to financial revenue and expenditure are within the scope of audit supervision. Therefore, the audit work must ensure sufficient coverage, and the audit institution should comprehensively monitor all the audit objects within the management scope, eliminate the blind spot of supervision, in other words, implement a comprehensive audit. At the same time, the situation and problems in economic and social development have different influences on society and the degree of attention from all walks of life. Accordingly, the audit work should also focus on the center, prioritize and highlight key points. Judging from the actual situation in our county, at present, the contradiction between the shortage of business manpower of audit institutions and any heavy workload is more prominent. Faced with such a working situation, it is more realistic and necessary to adhere to a comprehensive audit, focus on the center and highlight the key points. Therefore, in the audit work, we should correctly handle the relationship between comprehensiveness and focus, and put the policy of "comprehensive audit and highlighting focus" throughout the audit work. In the arrangement of audit plan, we should be good at starting from the work center and overall situation of the county party Committee and government, and on the basis of ensuring audit coverage and implementing comprehensive audit, highlight the audit supervision of key areas, key departments, key funds and hot issues of social concern. First, adhere to the principle of authenticity, with the goal of ensuring the rationality and authenticity of fiscal revenue and expenditure, focus on tracking the use of fiscal funds, carry out in-depth audit of fiscal budget implementation, supervise the distribution, disbursement and use of fiscal funds, and track, check and evaluate the efficiency of fiscal funds; The second is to strengthen the audit of tax collection and management with the goal of promoting tax revenue growth; Third, with the goal of improving the efficiency of the use of funds, we will focus on tracking the implementation of policies and measures of the party and the government to enrich the people, and focus on auditing special funds (transfer payment subsidies, safe drinking water funds, old-age social security funds, agriculture-related funds, housing provident fund, new rural cooperative medical care funds, etc. ) and key project funds (bidding, compensation for land acquisition and demolition, etc. ); Fourth, strengthen the economic responsibility audit with the goal of promoting the construction of a clean government; Fifth, with the goal of safeguarding the interests of the masses, strengthen the audit of various fees and compensation involving the interests of the masses. In the implementation of specific projects, we should also adhere to the principle of highlighting key points, and do a good job in various key links such as pre-trial investigation, audit implementation, audit handling, results disclosure, and problem rectification, so as to get twice the result with half the effort.
Three, do a good job in the audit work, we must handle the relationship between inheritance and development, and inject inexhaustible development momentum into the audit cause.
To do a good job in the current audit work, we must take Scientific Outlook on Development as the guide, correctly handle the relationship between inheritance and development, and keep the audit cause full of vitality. In the work, we should not only adhere to the good experience and good practices in the past, but also be good at adjusting and updating the audit concept in time from the needs of economic and social development and our own reality, break the thinking mode and customary practices that are not suitable for the development of the situation, be brave in innovation and bold reform, and promote the continuous upgrading of audit work.
It should be noted that audit institutions have accumulated quite a lot of good experiences and practices in their past work, and formed a dedicated, dedicated, rigorous and meticulous work style. These are all valuable assets of audit work, which must be adhered to and carried forward in future work. At the same time, we should fully understand the special importance of reform and innovation to audit institutions and gradually reform those that do not meet the requirements of the development of the situation. At present, with the attention of all walks of life to audit work, more and more tasks are assigned by the National People's Congress and the government, and the workload of audit institutions is increasing. At the same time, audit institutions also have problems such as complicated working procedures, too detailed business documents, too much work and little substantive significance. In view of this situation, first, we should study and popularize the simple working procedures of emergency audit projects temporarily assigned by superiors; Second, re-study all aspects of audit project implementation, grasp the main links, and reduce the time and energy spent on non-critical matters, thus shortening the audit cycle; Third, on the premise of complying with relevant laws and regulations and effectively controlling audit risks, reasonably simplify post-trial processing such as business documents and file management; Fourth, speed up the construction of the "golden audit project", actively adopt advanced audit technologies and methods such as computer-aided audit and audit information database management, and continuously improve the efficiency of audit work. In this way, we can use the same strength and resources to produce more results that can meet the actual needs, and achieve the purpose of integrating audit resources, reducing audit work costs and improving work efficiency.
Four, to do a good job in auditing, we must handle the relationship between legal person and self-discipline, and provide a strong guarantee for auditing according to law.
The main duty of audit institutions is to check the implementation of financial laws and regulations by the audited objects, and the nature of their work is legal. Another feature of audit work is that a large part of the audit authority is below and is in the hands of front-line audit cadres. If an audit project has not been thoroughly investigated and has not played its due role in supervision and service, its root causes are mainly in two aspects: the professional ability and professional ethics of audit cadres, or some audit cadres have problems in professional ethics, work style and work discipline. Therefore, to do a good job in the audit work in the new period, we should not only strictly perform the audit supervision function, dare to adhere to principles and safeguard legal dignity, but also correctly handle the relationship between legal person and self-discipline and further strengthen the self-construction of audit team. The first is to strengthen ideological construction. We should study audit work in the spirit of reform, deeply understand the functions and functions of audit institutions in the new period, and constantly enhance the political awareness, overall awareness, service awareness, responsibility awareness and integrity awareness of audit cadres. Comprehensively improve the political consciousness, policy theory level and professional ethics level of audit cadres, and lay a solid ideological foundation for auditing according to law. The second is to strengthen study and training. By holding various business training courses, organizing field visits, conducting cross-auditing, and training auditors on their behalf, we will promote audit cadres to master professional knowledge and skills and improve the level of audit law enforcement. The third is to strengthen internal supervision and strictly manage the audit team. It is necessary to further improve the internal supervision and restriction mechanism of audit institutions, set up legal supervision institutions as soon as possible, give full play to the role of discipline inspection and trial, strengthen supervision and inspection of audit cadres' audit law enforcement and compliance with audit work discipline, deal with problems found seriously, ensure integrity, and resolutely safeguard the social image of audit institutions that are fair and strict and act according to law.