Auditor General Liu Jiayi pointed out in his speech that efforts should be made to realize the transformation from single-point audit to multi-point audit, from discrete audit to continuous audit, from partial audit to overall audit, from micro audit to macro audit, and from part of the audit to "full coverage" audit. "Audit change. To this end, we need to break the narrow view of industry auditing, project auditing, regional auditing, and effectively establish a scientific view of national audit. Around the "five changes" and "scientific view of national auditing", the participants have a lively discussion.
The third group concluded that Auditor General Liu Jiayi made a comprehensive analysis and elaboration of the essential attributes of auditing in his speech, and put forward the need to adhere to the scientific view of national auditing according to the realistic needs of the development of auditing work, that is, the "five transformations" and "seven integration ". The scientific concept of national audit embodies a profound understanding and grasp of the law of audit development, and is of great significance to the improvement of China's modern auditing system and the realization of the goal of serving the "Four Comprehensives" strategic layout, which is both an important guiding ideology and a concrete path of realization. The scientific concept of national audit is a further enrichment of the concept of scientific auditing, socialist auditing theory with Chinese characteristics is a further improvement, is a further demonstration of China's auditing style and auditing style, need to be in the audit practice, further serious study, deep understanding, implementation and implementation.
Hao Shuchen, director of the Department of Financial Audit, believes that, according to the requirements of the speech of Auditor General Liu Jiayi, in the coming period, the audit work should first of all be centered on how to better serve to build a moderately prosperous society in a comprehensive manner to carry out the work. Through audit supervision, we should really promote development, benefit people's livelihood and prevent risks, effectively serve the scientific development and pay high attention to people's livelihood and social harmony.
He Lijuan, director of the Guangdong Provincial Audit Office, said that local audit institutions should be through the study of Auditor General Liu Jiayi's speech, as soon as possible to change the audit concept, to keep pace with the Audit Office. Audit as the cornerstone of national governance and an important guarantee, the local audit organs is imperative to enhance the initiative to find out what can not be seen from the accounts, rather than on the accounts to check the accounts.
Cheng Guang, commissioner of the Wuhan Special Commission Office, said Auditor General Liu Jiayi's speech has many new ideas and references in its content, which puts forward "five changes" and "seven integrated" audit concepts, expanding the idea of future work.
Science and Technology Audit Bureau Director Han Dachuan said, Liu Jiayi, Auditor General in his speech on how to plan and deploy the audit work put forward "five changes" requirements, which is of great significance to the audit work, especially in the planning of the work from the individual to the overall change, from the micro to the macro change, the central public **** to the Bureau of the central public ******* audit. Budget funds audit is highly instructive.
Hubei Provincial Audit Office Director Zhang Yongxiang said, service centers, around the overall situation is every auditor should adhere to the work of the policy, but at different stages and periods, the focus of the work is not the same. Audit work can not just stop on the micro, should be from the macro focus, micro start, and then from the micro rise to the macro, macro, micro is a repeated alternation process.
Tang Huizhong, director of the Hunan Provincial Audit Office, said, Liu Jiayi, Auditor General of the scientific view of national audit is very important. Our country, the deepening of reforms need to audit to play the role of "catalyst"; comprehensive and strict governance of the party, whether in the style of construction, the fight against corruption and other aspects of the audit need to play the role of "sharp sword"; comprehensive rule of law, the need to audit the discovery of institutional barriers, systemic deficiencies, etc., the audit of the state. Institutional barriers, system deficiencies, etc., for the country's top-level design, improve the institutional mechanism to provide decision-making reference.
Enhancing the capacity and level of the audit team and promoting new breakthroughs in auditing
Auditor General Liu Jiayi emphasized in his speech that it is necessary to comprehensively enhance the capacity and level of auditing, and to make new breakthroughs in team building, ideology, organizational approach, technical methods, rule of law, and theoretical research.
The second group discussion that, through the study, we further deepen the understanding, clear thinking, clear direction. Everyone said, to better serve the "four comprehensive" strategic layout, it is necessary to start from strengthening the audit of their own construction, more planning and good thinking, the courage to innovate, and constantly improve the audit capacity and level.
For how to further enhance the audit cadres awareness of party members, the party committee of the organ of the executive deputy secretary Peng Huazhang that the party committee of the organ of the party should effectively play the role of the party organization, care for cadres and workers, it is recommended that each year in the future the party committee of the organ of the party should be organized to assess the party branch secretaries to the organ of the party committee to report on the job, through these ways to educate and guide all party members and cadres in the party to believe in the party and continue to enhance the awareness of the party members.
For the full coverage of the audit, Wei Qiang, director of the Corporate Audit Division, said that corporate audit should focus on the central work of the party and the country to increase the strength of data analysis, and strive to achieve focused, in-depth, step-by-step audit of the "full coverage". In particular, it is necessary to combine points, lines and surfaces, through a point of specific audit, to see the problems and risks of an industry in the national economy, and by analyzing its impact on the development of the national economy to determine the effect of national macro-policies.
In terms of team building, Hu Dahua, a commissioner of the Lanzhou Special Commission Office, suggested strengthening the ability of each unit's "hand", including all team members, to analyze data. In the current audit work, the data has a trend of continuous centralization, management authority in the future may also be hierarchical authorization. Data analysis is not only the business of front-line auditors, but also the business of the Director, and the business of the unit leaders. If the leading cadres do not understand, there is not much authority in command.
In response to the innovation of the organizational approach, Sun Chengyu, a commissioner of the Jinan Special Commission Office, suggested that the assessment methods should be improved to match the organizational approach. He said that the innovation of the organizational method requires the assessment method to match it, otherwise it will affect the enthusiasm of the auditors. Last year, the Jinan special office developed an assessment method to break the boundaries of the office, the effect is relatively good, to ensure that the fighting force of the audit team under the new organizational approach.
On audit informatization construction, Yang Yunyi, deputy director of the Audit Commission's Computing Center, said that Auditor General Liu Jiayi mentioned the goals of audit informatization construction in the coming period in his speech: to actively use big data technology, build a national audit data system and a digital audit platform, to intensify the analysis of data, to improve the ability to use informatization technology to check the problems, to evaluate the judgments, and to conduct macro analysis, and to form a unique national audit information cloud. unique national audit information cloud; improve the national unified audit information system and realize intelligent management of data. The national audit information cloud is big data. The national unified audit information system will lay a solid foundation for the modernization of audit work.
Ji Huaiyin, deputy director of the Department of Regulations, proposed when talking about the construction of the legal system that auditors cannot mechanically understand the law. When auditing according to the law, auditors should correctly understand the relevant legal provisions, and it is crucial to understand the "Four Comprehensives" as an organic whole, rather than one-sided and generalized.
Up and down linkage, to realize the national audit work of the "one plate flag"
Auditor General Liu Jiayi stressed in his speech, we should strengthen the leadership of the higher-level audit organs of the lower-level audit organs, to take a variety of flexible audit methods and methods, and strive to realize the multi-professional organic fusion, multi-tier advantages complement each other, and multi-departmental high efficiency. In the speech, he emphasized the need to strengthen the leadership of higher-level audit organs over lower-level audit organs, adopt flexible and diversified audit methods and approaches, strive to realize organic integration of multiple specialties, complementary advantages at multiple levels, efficient synergy among multiple departments, and realize the "one flag" of the whole country, so as to effectively enhance the integrality, globalization and macrocosmic nature of audit supervision. Combined with the actual work of the unit, the delegates have suggested that the Audit Commission should further strengthen the overall arrangement of the national audit work, adhere to the up and down linkage, in particular, to strengthen the guidance of the local audit work, and promote the local audit work to a new level.
The first group and the fifth group, in their summaries, all said that the study has further clarified their responsibilities. The "Four Comprehensives" strategic layout of the audit work has put forward higher requirements, the audit work is a great responsibility, the mission is glorious. Audit institutions at all levels should focus on the "four comprehensive" to deepen the audit work, and effectively perform their duties, to promote the modernization of the national governance system and governance capacity, and give full play to the role of the national audit in national governance as a cornerstone and an important safeguard, to make due contributions.
Wu Sufang, director of the Beijing Municipal Audit Bureau, pointed out when talking about the audit of the implementation of policies to stabilize growth that the bureau has been carrying out the audit for nearly a year, and although there is some awareness, the awareness is still relatively fragmented, and it needs to be upgraded as a whole. She suggested that the relevant departments of the agency prepare a top-to-bottom guide with guidance, standardization and operation to summarize the stage-by-stage results and provide more guidance for future work.
Tian Chunhua, director of the Shanghai Municipal Audit Bureau, said the Shanghai Municipal Bureau pays great attention to the Audit Commission's work of the ideas, spirit, mission, focus of the comprehension and grasp, but there are still some individual comprehension or grasp of the place is not very deep, suggesting that the Audit Commission, depending on the local conditions to the local auditing authorities to give a more in-depth guidance to the tracking and auditing of the implementation of the policy to help local emancipation of thought, seek truth from facts, put forward a more relevant to their own actual development goals, objectives and objectives. The audit will help the localities to emancipate their minds, seek truth from facts, and put forward development goals, paths and measures that are more in line with their own reality.
Jiangxi Provincial Audit Office Director Wang Dangjun that the integration of audit resources, up and down the linkage, must focus on the audit work. At the same time, it is recommended that the Audit Commission to study and improve the audit of the dual management system, in order to strengthen the management of local audit authorities to provide institutional mechanisms to protect; higher-level audit authorities to strengthen the coordination of the audit plan, improve the system of reporting on major matters, in the results of the audit of the Audit Commission and the results of the local audit authorities to form a complete result of the audit of the national audit work as a whole to promote, and strive to achieve national audit "one disk".
Yu Weiping, director of the Culture and Sports Audit Bureau, talked about the current policy tracking audit project report on the report cycle is short, plus the audited unit feedback, audit drafts to organize and review the time, the audit is relatively rushed. It is recommended that the relevant departments of the Department at all stages of the deployment of the relevant work in advance, early clear focus on the next stage of the audit work and so on.
Ding Renli, director of the Industrial Audit Bureau, talked about the Auditor General's report talked about the five points of view of audit informatization, according to which, if all the data obtained by the 20 sending bureaus are centralized and correlated and analyzed, it is a valuable resource. It is recommended that the sending bureau as a whole to set up a data analysis team, each bureau out of a person, through the coordination of the Division of Operations specifically to carry out the organization of departmental data, mining and analysis.