The author believes that the following methods should be adopted to investigate and deal with major violations of law and discipline: interview and discussion. This method is an auxiliary audit method that takes relevant units and personnel other than the audited unit as the inquiry object and seeks audit clues through discussion. After the audit team is stationed, it can visit the competent department, cadre supervision department, comprehensive economic management department and business-related units of the audited unit, such as its superior competent department, SASAC, board of supervisors, discipline inspection, supervision, organization, finance, taxation, industry and commerce, customs, bank accounts and other units, and listen to the introduction and evaluation of the audited unit by various departments and units from their own perspectives, as well as the introduction of their leaders or unit problem clues. The method of individual conversation is an auxiliary audit method that takes the internal staff of the audited unit as the object of inquiry and looks for audit clues through conversation. One-on-one operation should be taken to dispel the speaker's ideological concerns. After the audit team stationed in the audited entity, they talked with the members of the leadership team of the audited entity, the heads of various functional departments or major production and business units or some employees to understand the weak links of the audited entity's financial revenue and expenditure, major violations of discipline and personal major economic problems, and clarify the audit focus and direction. In particular, we should pay attention to the conversations of the heads of discipline inspection, supervision, internal audit, finance, infrastructure, tertiary industry, personnel and other departments of the audited unit. The audit method of tracking decision-making links Most of the major economic decision-making matters of the audited entity must be decided by the party group (committee) meeting and the members of the leading group through collective research. Therefore, it is an important auxiliary audit method to review the gains and losses of major economic decisions of the audited units by tracking and consulting the minutes of the audited units, understanding the decision-making matters, consulting the incoming and outgoing documents, tracking their policies and measures, capturing useful information and mining audit clues. A few important matters that lead one's own decision-making will generally be handed over to the core organizer for organization or undertaking. As the implementation of any matter requires the use of funds, as the financial personnel responsible for fund raising and arrangement, they generally know the core situation. Because it is necessary to distinguish the responsibilities, the person in charge of finance usually makes work records. Therefore, tracking the work record of the person in charge of the unit finance is also an important method of audit. Important related business and fund tracking method is an important audit method, which takes the fund movement track of the audited entity as the main line, clarifies the fund movement track and relationship in the verification of important related business, and tracks and finds major violations in fund distribution and use management. In the audit, we should focus on the compliance and rationality of the funds allocated by the higher-level units or the funds exchanges, and see whether the lower-level units use or calculate according to the regulations. Check whether the superior unit uses its authority to allocate more budget funds to the subordinate units, or illegally transfer unit income or funds to the subordinate units, deposit funds below and charge unreasonable fees, or directly reimburse the expenses to the subordinate units, or even embezzle and divide them. Field investigation method is an audit investigation method in which auditors go deep into the field to verify the book income and expenditure through field investigation and find out the existing problems and weak links. If we can't grasp the whole picture only from the book, we can only find out how big the project is, whether there is false report or supporting unproductive investment, and even build buildings or welfare facilities in the name of productive projects by combining book audit with on-site investigation. For another example, whether the government financial special fund project is implemented must be thoroughly investigated and verified by the front-line fund users. On-the-spot investigation method is widely used, usually combined with inquiry method, and if necessary, on-the-spot photos and videos can be obtained as audit evidence. Comprehensive analysis is an auxiliary audit method that links all factors related to the audited items, analyzes the nature of the audited items through the nature of each factor, analyzes the nature of the whole through the nature of each part, or analyzes individual and scattered audit evidence together, so that the audit evidence can be fully proved. Comprehensive analysis is particularly important when auditors form audit opinions. For auditors, comprehensive analysis is a necessary means to make a correct evaluation of the audited unit and to prevent major mistakes. This method is widely used and runs through the whole process of audit. In the planning stage, through investigation and analysis, make a reasonable audit plan; In the process of audit implementation, the scope of compliance test is determined by analyzing the information obtained from in-depth investigation and inquiry; Through the analysis of compliance test results, the scope and sample number of substantive tests are determined, and the audit focus is further clarified.
The above audit methods should be used independently, or combined with each other, or combined with traditional audit methods according to the specific circumstances of the audit environment and the audit object, so as to play a role comprehensively.