First, arrange audit projects as a whole to form a chess game plan. First of all, when arranging audit projects at the beginning of the year, we should pay attention to comprehensively considering the audit object, audit scope and layout in advance. Starting from the arrangement of annual project plan, the continuity of different annual project plans, the relationship between annual plan and related annual project plans, etc., we will ensure the orderly and coherent project plans and promote the full coverage of the audit in an orderly manner. Secondly, the audit project plans of audit institutions at all levels should be organically linked, so that the lower authorities can not only independently carry out audit projects, but also carry out related audit projects in combination with the project plans of higher authorities, so as to avoid the waste of audit resources caused by overlapping audit projects of higher and lower authorities.
Second, adhere to the budget execution audit as the main line, achieve "three combinations" and avoid repeated audits. Adhere to the principle of reasonable classification and arrangement of projects when assigning audit tasks at the beginning of the year, ensure the combination of budget execution audit with departmental financial revenue and expenditure audit, economic responsibility audit of leading cadres, and special fund audit, so as to achieve more "results" and more "uses" in the first instance.
The third is to optimize the selection of audit projects and reduce the number of audits. Expanding audit coverage is, in the final analysis, to enhance the supervision effect. Under the condition that the existing personnel are unchanged, only by reducing audit items, doing excellent audit items, shrinking defense lines and making key breakthroughs can the audit efficiency and effect be truly improved. When selecting audit projects, we should choose fields, units, funds and projects that have a significant impact on economic development and social progress and promote the implementation of macro policies. On this basis, we will make overall arrangements and promote the full coverage of audits in a planned way, ensuring that key objects are audited once a year and other objects are audited once every five years.
Fourth, make rational use of multi-party auditing power, pay attention to the combination of national audit, internal audit and social audit, and give full play to the overall effectiveness of auditing. First of all, when organizing and implementing major audit projects, we should focus on forming synergy, giving full play to professional advantages, uniformly deploying audit forces, deepening the integration of different professionals, giving full play to their respective advantages and specialties, and forming a flexible and efficient joint audit team. Secondly, for some routine audit and special audit business areas, we should make effective use of social audit and internal audit results and strengthen cooperation with other supervision and law enforcement agencies. Guide internal audit institutions to carry out internal audit, actively explore the purchase of social audit services, make good use of professional resources, establish and improve audit expert database in various business fields, and give full play to the wisdom and strength of experts.
Fifth, make full use of the advantages of efficient and convenient information system to improve audit efficiency. Strengthening the audit information center's awareness and ability to master the data update of the relevant information system of the audited entity within the scope of legal authority, giving full play to the advantages of computer audit, and realizing comprehensive analysis and highlighting are indispensable and important means to achieve full coverage of audit and make up for the shortage of audit resources. Audit practice shows that it is particularly important to make full use of computer technology when auditing units with large amount of funds, multiple levels and relatively perfect information systems.
Sixth, strengthen the supervision and inspection of audit rectification, promote the real implementation of the audit role, and achieve full coverage of the audit role. The purpose of full audit coverage is to give full play to the role of audit immune system, rather than simply being large and comprehensive. Therefore, we should pay attention to the supervision, inspection and announcement of audit rectification, announce those who fail to rectify in time, refuse to rectify and repeat their mistakes, give full play to the role of public opinion supervision in the implementation of rectification, and make the audit of a project play its due role, instead of taking audit as a form to achieve full coverage of the audit role.