Practice has proved that the whole process tracking audit method is the best choice. Carrying out the follow-up audit of the whole process of earthquake relief seems to be an accidental and sudden audit event, which essentially reflects the ability of audit institutions to deal with emergencies.
Under the theory of "immune system", the focus of the audit department's follow-up audit of the whole process of earthquake relief is to prevent and supervise the use of disaster relief funds, so that all kinds of disaster relief materials can meet the disaster relief objectives.
Generally speaking, the main contents of the follow-up audit of the whole process of earthquake relief are as follows: (1) At the initial stage of disaster relief: the main contents of the audit are the budget table of disaster relief funds, the statistics of fund sources, and the standards for setting disaster relief benefit indicators; (2) Storage and transportation stage: The main contents include disaster relief material storage system, disaster relief material list and transportation of disaster relief material list, etc. (3) Distribution and use stage: The main contents of the audit are the distribution quota, overall distribution and statistics of the use of disaster relief funds. The audit department tracks its use process, conducts audits according to the established disaster relief objectives and audit objectives, and timely feeds back the audit results to the public, and makes adjustments according to the responses of all parties.
According to the National Audit Office, the main contents of the follow-up audit in the whole process are as follows: First, strengthen the audit of disbursement to ensure timely and full disbursement; The second is to strengthen the distribution audit to ensure openness, fairness and justice; Third, strengthen the use of auditing to ensure earmarking; Fourth, strengthen material procurement and management audit to ensure effective procurement norms and management; Fifth, strengthen the audit of the receipt, transfer, management and use of donations; Sixth, seriously investigate and deal with all kinds of violations of law and discipline.
At present, the auditors who follow the whole process of earthquake relief are all traditional auditors, who have insufficient understanding of the particularity of major emergencies and lack of professional quality in this field, and the audit efficiency is low. Coupled with the contingency and suddenness of disasters, the risk of follow-up audit in the whole process is increasing. Therefore, we should pay attention to: implementing risk-oriented audit, always maintaining professional suspicion and independence, comprehensively evaluating unique risks, and controlling risks. And implement different audit procedures for special and different risks. According to local conditions, establish an effective audit channel suitable for earthquake relief follow-up audit. Formulate standards for simplifying audit procedures and consider audit risks to determine timely, simplified and effective audit procedures. We should be good at using scientific audit statistical analysis methods, grasp key points and seize opportunities. It is necessary to allocate the limited audit resources reasonably and effectively, adjust the focus of work in time, and audit by stages and according to the focus. It is also very important to strengthen auditors' awareness of risk responsibility and professional judgment.
The state should also make emergency audit plans for major emergencies such as earthquake relief. The state should solidify the "unconventional audit" mode of the whole process of follow-up audit and form a special audit mode. First, establish a strong command system to mobilize all audit resources to carry out the work at the first time when the emergency audit plan for earthquake relief is launched; Secondly, based on the suddenness and urgency, establish an efficient operation and coordination mechanism between various departments within the audit institution; Third, establish an effective "green channel" for auditing, and study the methods of opening the "green channel"; The fourth is to study and formulate the audit result evaluation and reward and punishment system suitable for earthquake relief emergency audit; The fifth is to establish a unified and fixed information disclosure and information disclosure mechanism to promote the orderly, powerful and effective development of earthquake relief work.