In order to adapt to the trend of modern audit development and better serve economic and social development, in recent years, audit agencies at all levels have actively explored audit transformation at both the theoretical and practical levels. The author believes that accelerating audit transformation is a systematic project. It is necessary to comprehensively consider the relationship between promoting transformation and implementation, and properly handle the relationship between overall transformation and partial transformation. It is based on the current situation and takes into account the long term to promote coordinated and sustainable development of audit work.
1. Correctly handle the relationship between accelerating transformation and paying close attention to implementation
The essence of the so-called audit transformation is that audit thinking, audit methods, and personnel quality are further improved on the original basis. , its driving force mainly comes from two aspects. First, the external situation and environment have changed, and the requirements for audit work have continued to increase, objectively requiring audit workers to better perform their duties. Second, with the development and progress of national auditing, auditing Workers subjectively want to increase their influence and play a role, and require audit work to move to a higher level. Audit transformation is not a complete negation of previous practices, but based on previous work, the level will be further improved, the role will be better exerted, and a new and higher stage will be reached. To achieve this goal, we need to correctly handle the relationship between accelerating transformation and paying close attention to implementation, and correctly handle the relationship between laying the foundation and pursuing innovation.
If the foundation is not strong, the ground will shake. Paying close attention to implementation is the prerequisite for achieving transformation. The process of implementation is the process of transformation, and the process of deepening, refining, and concrete ideas is a process of innovation during implementation. Without implementation, all transformation ideas and all innovative practices are water without a source and trees without roots, just like inventions that cannot leave the laboratory and are useless. Accelerating transformation also provides spiritual motivation and intellectual support for implementation. When an idea or a practice is repeated many times, if there is no innovation or improvement, it will become rigid and fall into a dead end. The pure "account-based" audit method no longer works today. This proves this very well.
Correctly understand the dialectical relationship between accelerating transformation and paying close attention to implementation, seeking transformation on the basis of implementation, and implementing the results of transformation in audit practice, which will promote the "sesame blossoms of sesame seeds" in audit work. ".
2. Correctly handle the relationship between overall transformation and partial transformation
The audit transformation we want to achieve is an overall transformation in audit concepts, audit methods, personnel quality, etc., and a comprehensive improvement . The whole is composed of parts, and the prerequisite for realizing the overall transformation is the success of the partial transformation. The author believes that as far as audit institutions are concerned, the relationship between the whole and the part is mainly reflected in two aspects. The first is the relationship between the whole and the parts in terms of transformation content. All government fund audits, efficiency audits, computer audits, etc. are all part of our audit transformation, and they together constitute the entire content of our audit transformation. The second is the relationship between the whole and the parts in the main body of transformation. Take the Ningbo Municipal Audit Bureau as an example. Every person and department in the audit agency is a local subject, and the overall cadres and employees constitute the whole body of the transformation subject.
The diversity of transformation content determines that our transformation cannot be completed in one step. Since the number of personnel in the audit agency is limited and the tasks they undertake are relatively heavy, the realization of transformation needs to be prioritized and slowed down. At present, computer auditing has been unveiled and is gradually moving in depth. The author believes that deepening the informatization of auditing as a breakthrough and vigorously promoting computer auditing can be the first step in the transformation of auditing. In other words, in terms of transformation content, partial transformation can start with information transformation. And based on the theory that productivity determines production relations, innovation in auditing methods will further promote the optimization of audit management systems and organizational methods. Of course, there is no need for us to artificially sequence various partial transformations, such as informatization first, then efficiency audits, etc. In fact, various partial transformations are intertwined with each other, and the transformation of thinking runs through the entire audit transformation. But at a certain stage, we can focus on a certain partial transformation while taking other transformations into consideration.
The hierarchical nature of the transformation subjects determines that our transformation cannot be one-size-fits-all. Due to differences in age structure and knowledge structure, there are objectively different starting points and different abilities in terms of the quality of auditors. To achieve audit transformation, we must determine goals in a hierarchical manner and carry out targeted operations based on the age structure and knowledge structure of personnel. training. For example, in terms of audit informatization, relatively older comrades are required to be proficient in AO, and young comrades are required to further master SQL language, data comparison technology, etc. on this basis.
Correctly understand the relationship between the whole and the part, pay attention to the diversity of content and the hierarchy of the subject, use local transformation as a breakthrough, focus on improving the quality of personnel, and promote auditing by taking the lead in transforming audit methods. The transformation of management systems and organizational methods will ultimately achieve overall transformation.
3. Correctly handle the relationship between focusing on the present and taking into account the long-term
Realizing audit transformation is a long-term systematic project, which requires us to handle the relationship between objective reality and long-term goals step by step. .
First, we must overcome two immature mentalities.
Accelerating transformation is a necessary prerequisite for audit institutions to better perform their functions. We need to work hard and never slack off. However, the audit industry has its own development rules. Its development depends on the hard work of our audit cadres and requires external The environmental conditions are ripe. We must grasp this law. On the one hand, we must overcome the impatience of reaching the sky in one step and once and for all. On the other hand, we must not stop moving forward because of this and stand still.
The second is to insist on doing something and not doing something. Auditing involves a wide range of content and requires a lot of knowledge, including accounting, management, finance, taxation, macroeconomics and other aspects. Even the compound talents we have always advocated cannot be "proficient in all the eighteen martial arts" , under the constraints of human resources and objective conditions, audit transformation should avoid spreading everywhere, focus on the hot, focused and difficult issues that the party committee and government are concerned about and the people are concerned about, improve the quality of personnel, improve audit methods, and carry out work effectively.
The third is to scientifically formulate audit plans. How to transform auditing and what goals are to be achieved require planning. The audit work development plan formulated by the National Audit Office is the main basis for determining our transformation goals. We can learn from it, but we cannot "picture it from the gourd". We must combine the objective current situation of local audit agencies and adapt measures to local conditions. We must not only consider the current progress, but also focus on For long-term development, we have established a planning system for long-, medium- and short-term goals.
Based on the present, taking into account the long-term, starting from the current objective reality, coordinating the relationship between current audit tasks and long-term audit goals, promoting long-term development with current audit results, and guiding current audit behavior with the overall goal of long-term development, it is necessary to It will promote better and faster development of the auditing industry.