Financial Audit Skills Of Government Departments

Full coverage is to broaden the scope of financial audit in all directions and achieve full coverage of government funds and its operation process.

Broadening the scope of financial audit supervision is not only fully reflected in the spirit of the national audit symposium, but also has been clarified from a legal point of view.

On the one hand, we should expand horizontally and bring all government funds into the scope of financial audit.

We should not only pay attention to the funds in the budget plate, but also pay attention to other financial funds that have not been included in the budget management; audit general budgetary receipts and expenditures; audit the extra budgetary funds and various government funds, government debts, government investment, the operation of state assets and other financial revenues and expenditures; audit the budgetary departments at the first level, and also audit the two or three level budgetary units and the subordinate units that receive subsidies, so as to realize the full coverage of the government's capital audit.

On the other hand, from the process of vertical extension, the whole process audit of the collection, allocation, management, use and performance of financial funds is implemented.

We should actively implement the audit follow-up requirements, change the past emphasis on time points, single, static and post stage supervision practices, closely follow the direction of financial funds, implement the "full program budget tracking", and comprehensively integrate budgeting, budget approval, budget implementation, budget adjustment, final accounts and performance.

It focuses on the scientificity and rationality of budgeting and the performance of financial funds.

We should adhere to local conditions, classify and guide, adopt different ways and means such as "timely intervention", "key intervention" and "whole process intervention" to carry out follow-up auditing for key construction projects and key special funds.

We should vigorously promote the financial network audit characterized by "online audit", and achieve dynamic monitoring of budget management, treasury centralized payment, local tax collection and management, and investment management of fixed assets, so as to improve the effectiveness of audit supervision.

Deep level is to enhance the target position of financial audit and play a function of financial audit at a higher level.

The construction of the financial audit pattern further highlights the macro nature, integrity and constructive nature of the financial audit. It requires us to jump out of the framework of financial and financial revenue and expenditure auditing, and play a role of financial audit in a higher and deeper level.

First, we must pay close attention to the implementation of macro policies and measures.

We should focus on the implementation of the state's established major policies, macro-control policies and measures and the use of policy funds in the departments of the government, finance and taxation. We will thoroughly analyze the comprehensive effects of various policies and put forward countermeasures and suggestions in a timely manner.

The timeliness and effectiveness of the implementation of the measures.

Two, we must pay close attention to financial and economic security.

We should pay close attention to the new situations and problems that arise in the operation of the financial economy, and extend the audit tentacles to the risk areas and risk links of the financial and economic sectors, especially the government debt risks. We should find out the scale, structure, debt level and solvency of the debt, evaluate the risk level, promote the prevention and mitigation of risks, and safeguard the financial and economic security.

Three, we must pay close attention to the reform of the financial system.

In line with the pace of reform of the financial system, we should increase the audit of the implementation of the financial reform such as departmental budgets, revenue and expenditure two lines, pfer payments, treasury centralized payment and government procurement, and lay stress on revealing the problems of reflecting the inconsistency and incompleteness of the budget management system and the incompatibility between powers and financial rights, so as to accelerate the construction of public finance system.

Four, we should pay close attention to the efficiency of the use of financial funds.

To combine audit projects, we should pay attention to policy implementation, resource utilization, capital use efficiency, administrative efficiency and so on, so as to promote the establishment of a scientific performance appraisal mechanism.

Five, we must pay close attention to the construction of institutional mechanisms.

We should pay attention to the study of universality, tendentiousness and germination, and find out the reasons, suggestions and give full play to the constructive role of financial audit from the aspects of management, system, system and mechanism.

That is to fully integrate audit resources and continuously improve the overall efficiency of financial audit.

The national audit Symposium made it clear that we should further intensify the integration of financial audit resources from four aspects: audit plan, strength, way and achievement.

In the current and future financial audit work, we must continue to adhere to the good practice experience in the past, and further intensify the resource integration efforts, and effectively build a financial audit mode of "multi integration, coordinated operation and overall effectiveness".

First, we should further strengthen the communication and coordination between audit institutions and the audit institutions at the top and lower levels, integrate the audit power with the plan as the carrier, integrate the audit content with the plan as the carrier, integrate the audit results with the report as the carrier, and ensure the efficiency and quality of the audit with the unified implementation and processing as the carrier.

Two, we should co-ordinate the deployment of audit projects, improve the way of audit organization, vigorously promote the combination of multiple projects and "one dragged N" audit organization mode, avoid cross duplication auditing, and achieve the audit project "first trial yield and multiple uses", and maximize the savings of audit resources.

Three, we should increase the strength of the joint trial and improve the way of combining the "upper trial", "Cross Trial" and "the same level trial". We should focus on the superior forces to carry out linkage and overall operations, and give full play to the "level of force" of the audit resources, so as to improve the overall efficiency of the financial audit.