Auditors to be a good policy implementation of the "inspector", it is necessary to clarify the objectives of the policy implementation of the audit, to seize the focus, innovative methods, on the basis of strict compliance with audit discipline, to improve the quality of the audit. The quality of the audit is also improved on the basis of strict adherence to audit discipline.
Tracking and auditing the implementation of policies and measures to stabilize growth, promote reform, adjust structure, benefit people's livelihoods and prevent risks is an important task clearly set out in the State Council's Opinions on Strengthening Audit Work, and is an honorable mission entrusted by the CPC Central Committee and the State Council. How to successfully complete the mission, as a good policy implementation of the "inspector", in the process of stabilizing growth, promoting reform, structural adjustment, people's livelihood, risk prevention to give full play to the role of the audit, is the challenge faced by the auditors.
Clear policy implementation tracking audit objectives
Mapping the basic situation of the implementation of major policies. The Party Central Committee, standing on the height of the overall situation, combined with the economic situation at home and abroad, and from the perspective of the scientific development of China's economy, has formulated a series of positive measures, but these measures require many departments to coordinate and cooperate with each other, and even some policies will cut the power of certain departments and touch the interests of certain departments. The audit should focus on whether these measures are implemented in a timely manner in various departments and regions, what effects have been achieved, and whether there is a phenomenon of "last kilometer" blockage.
Exposing problems in the implementation of major policies. It focuses on the problems of dereliction of duty, falsification, inaction, and misbehavior that occurred in the process of policy delivery and deployment. Many of the measures formulated by the central government have a clear timeframe and volume of tasks, and some local governments may have misrepresented the volume of tasks in order to complete them, so the audit should focus on revealing them. In addition, it is also necessary to pay attention to the phenomenon of inaction in the implementation of policies, and strengthen the implementation of responsibility.
Evaluating the performance of major policy implementation. In the tracking audit of policy implementation, it is necessary to evaluate the degree of realization against the expected goals of the policy, including the economic, social and environmental benefits that should be achieved by the implementation of the policy. By examining the various stages and aspects of the policy process, the effectiveness, efficiency and value of the policy to detect, evaluate and judge, its main function is to the scientific, feasibility of the public *** policy and its implementation of the efficiency of the effectiveness of the comprehensive determination, analysis, public *** decision-making to play a feedback role.
Summarize advanced experience and efficient practices. In the policy implementation audit, while focusing on the problems, it is more important to find some local good experience and practice, timely summarize and reflect, in order to form a replicable and scalable methods, from the overall level to promote stable growth, promote reform, adjust the structure, benefit people's livelihood, and prevent the implementation of risk policy implementation and execution.
Seize the focus of policy implementation tracking audit
Focus on the analysis of key projects. In the policy implementation tracking audit, to do the whole process of audit of key projects, each extended project should be done on the ground, each key link in the implementation of the project and the implementation of the process of audit. The implementation of a policy should start from the promulgation of the policy, the implementation of the central ministries and commissions, the implementation of the provincial government, the implementation of the municipal and county governments, and should also take into account the people's acceptance of the policy, and comprehensively evaluate whether the policy really plays a role in promoting economic restructuring, deepening reforms, and improving people's living standards. The problems found in individual projects should be considered at the global level to see if they are universal and how they should be solved.
Seizing the key points of policy implementation and realizing relevant responsibilities. The implementation of major policies requires the coordination of many departments, the implementation of certain steps in the process of policy implementation is completed, may affect the implementation of other departmental policies, so in the process of tracking and auditing the implementation of policies to seize the key points of policy implementation, the key steps are not implemented to pursue the responsibility of the relevant departments.
Strengthening the evaluation of the utility of the relevant policies. Policy implementation is not simply forwarding the relevant policy documents of the central government, but analyzing the actual situation and characteristics of each sector and each region, and formulating measures and policies suitable for the local area, the auditing authority should evaluate the utility of the policy documents issued by the local government.
Increase the performance audit of policy implementation. In the process of tracking and auditing the implementation of policies, the concept of performance is carried out throughout the audit work, focusing on the stock and increment of financial funds, promoting the reduction of financial funds deposits, revitalizing the stock of funds, promoting the rational allocation and efficient use of financial funds, and putting money on the knife edge.
Increase the revelation of risk points in the process of economic development. China's economy is in a period of development and change, is from the rough to intensive, low-end to high-end development, before the development process hidden many risk points are also slowly revealed, so in the policy implementation audit to pay attention to find and reflect the incipient, tendency problems, and actively put forward to solve the problem and solve the risk of the proposal.
Strengthening the rectification and implementation of found problems. The main purpose of major policy implementation tracking audit is to promote the implementation of the policy, the problems found should be analyzed and find out the reasons, and promote the rectification and implementation without compromise. Therefore, each stage of the audit should focus on the previous stage of the audit found in the rectification and implementation of the problem, only found problems have been rectified, in order to continue to promote a series of policies to take root and play a role.
Increase the investigation and handling of major illegal issues. Many of the country's investment projects in the construction process there is a huge interest, some people to obtain benefits, by all means and even the use of illegal means. Therefore, in the policy implementation audit to increase the investigation and handling of major illegal issues, focusing on the investment project construction works, material procurement and other processes such as whether the bidding, bidding process is reasonable, whether there is the use of power for personal gain, and to prevent embezzlement, waste and other behaviors, the problems found in order to investigate y and implement the responsibility.
Innovative methods of policy implementation tracking audit
Strengthening big data analysis. The tracking audit of the implementation of major policies involves a number of departments and a wide range of aspects, especially the implementation of policy performance audits, need the support of big data analysis. Such as evaluating the implementation of the "targeted reduction" policy on the promotion of agricultural and rural economic development, if you simply go through the books, then the quality of the work is bound to be unprotected, so the audit process must focus on the use of big data and analysis, through the "targeted reduction" after the financial institutions involved in agricultural loans.
Strengthening the flat management of the audit organization, focusing on up and down linkage. The tracking audit of the implementation of major policies related to a wide range of policies and focus on timeliness, and the number of people involved in the audit, so it is very important to strengthen the management of the audit organization. In order to reduce the intermediate links in the transmission of information and improve the efficiency of the audit, it is necessary to strengthen the flat management of the audit organization, pay attention to the extension mode of the audit under the problem orientation, and strengthen the direct information exchange between the comprehensive analysis group and the audit extension group, so as to improve the pertinence of the audit.
Strengthen the integration with other projects, policy implementation tracking audit is a long-term audit task, must strengthen the integration with other audit projects, so that the policy implementation throughout each audit project, but also have their own focus. At the beginning of other audit projects, focus on analyzing the implementation of the project on major policies and focus on it. This will not only complete the individual audit project, but also make the policy implementation tracking audit has characteristics.
Summary of each stage of the audit. Policy implementation tracking audit, with long-term and continuity of the characteristics of each stage of the audit experience and shortcomings is very important to summarize. The good practices and experiences in each stage of the audit process can be summarized and promoted in the later work; the shortcomings and problems in the audit process can be summarized and improved to enhance the efficiency of the audit.
Strictly abide by the audit discipline, enhance the quality of audit
Continuously improve the quality of audit. Audit quality is the lifeline of the audit, is to play the role of audit supervision determinant. Audit not only for the implementation of the policy process of error correction, but also from a deeper level to assess and analyze the quality of the implementation of the policy, and make recommendations. The quality of the audit has a direct impact on the role of audit supervision. Therefore, in the policy implementation tracking audit must strengthen the audit site management, improve the audit quality level, to ensure that the audit results stand the test of history.
Strictly abide by the discipline of integrity. The first thing you need to do is to get your hands dirty. In the policy implementation tracking audit must not be all kinds of temptation, not for all kinds of pressure to bend, uphold public authority, according to law audit, clean audit, enhance the credibility of the audit.
Strengthening the confidentiality of audit information. Policy implementation tracking audit involves a wide range of information belonging to the state secrets, the entire country's economic operation has an important impact. In the audit process, the auditors should strictly abide by the national confidentiality discipline.
Strengthening the tracking audit of the implementation of major policies is a new subject and a new challenge for the audit work after China's economic development has entered a new normal, and it is the embodiment of the role of realizing full coverage of the audit and playing the role of auditing as the cornerstone of promoting the modernization of national governance and an important safeguard. In the audit process must be clear audit objectives, seize the audit focus, innovative audit methods, strict adherence to audit discipline, so as to promote industrial restructuring, accelerate the pace of deepening reform, to prevent economic risks, in order to realize the healthy and stable development of the economy to make a contribution.
Author: Audit Office of Jinan Office Liu Ning