In his speech, Auditor-General Liu Jiayi pointed out that efforts should be made to realize the transformation from single audit to multi-audit, discrete audit to continuous audit, local audit to overall audit, micro audit to macro audit, and local audit to "full coverage" audit. Therefore, we should break the narrow view of industry audit, project audit and regional audit and establish a scientific view of national audit. Around the "five changes" and "scientific concept of national audit", the students had a heated discussion.
At the end of the third group, Auditor-General Liu Jiayi comprehensively analyzed and expounded the essential attributes of auditing in his speech. According to the actual needs of the development of auditing work, he proposed to adhere to the scientific concept of national auditing, namely "five transformations" and "seven combinations". The scientific concept of national audit embodies the profound understanding and grasp of the law of audit development, which is of great significance to perfecting China's modern audit system and realizing the goal of serving the "four comprehensive" strategic layout. It is not only an important guiding ideology, but also a concrete realization path. Scientific national audit concept is a further enrichment of scientific audit concept, a further improvement of Socialism with Chinese characteristics's audit theory and a further demonstration of China's audit style and style, which needs further study, profound understanding and implementation in audit practice.
Hao, director of the financial audit department, believes that according to the requirements of the auditor-general's speech, the future audit work should first focus on how to better serve the overall construction of a well-off society. Through audit supervision, we can truly promote development, benefit people's livelihood, prevent risks, effectively serve scientific development, and pay close attention to people's livelihood and social harmony.
He, director of the Audit Office of Guangdong Province, said that local audit institutions should learn from the auditor-general's speech, change their audit concepts as soon as possible, and keep up with the pace of the Audit Office. As the cornerstone and important guarantee of national governance, it is imperative for local audit institutions to enhance their initiative and find invisible things from accounts instead of auditing accounts.
Cheng Guang, a special correspondent of Wuhan Special Office, said that Auditor-General Liu Jiayi's speech contained many new ideas and formulations, among which he put forward the auditing concepts of "five changes" and "seven integrations", which expanded the thinking of future work.
Han Dachuan, director of the Science and Technology Audit Bureau, said that in his speech, Auditor-General Liu Jiayi put forward the requirements of "five changes" on how to plan and deploy the audit work, which is of great significance to the audit work, especially in the planning work, from the individual to the overall situation, from the micro to the macro, and has important guiding significance to the audit of the central public budget funds of the dispatching bureau.
Zhang Yongxiang, director of the Audit Office of Hubei Province, said that serving the center and focusing on the overall situation are the working principles that every auditor should adhere to, but in different stages and periods, the focus of work is different. Audit work should not stop at the micro level, but start from the macro level and micro level, and then rise from the micro level to the macro level. This is an alternating process.
Tang, director of the Audit Office of Hunan Province, said that the scientific national audit concept put forward by the auditor-general is very important. In China, the deepening of reform requires auditing to play a "catalyst" role; Strictly administering the party in an all-round way requires auditing to play a "sword" role in style construction and anti-corruption struggle; To govern the country according to law in an all-round way, it is necessary to find institutional obstacles and institutional defects through auditing, and provide decision-making reference for the top-level design and improvement of institutional mechanisms in the country.
Improve the ability level of audit team and promote new breakthroughs in audit work.
In his speech, Auditor-General Liu Jiayi emphasized that it is necessary to comprehensively improve the auditing ability and level, and constantly make new breakthroughs in team building, ideas, organizational methods, technical methods, legal construction and theoretical research.
In the second group of discussions, through learning, we further deepened our understanding, clarified our thinking and made clear our direction. Everyone said that in order to better serve the "four comprehensive" strategic layout, we must start with strengthening the construction of auditing itself, be thoughtful and innovative, and constantly improve the auditing ability and level.
In view of how to further enhance the audit cadres' awareness of party member, Peng Huazhang, executive deputy secretary of the Party Committee of the government, believes that the Party Committee of the government should give full play to the role of the Party organization and care for the cadres and workers. It is suggested that the Party Committee of the government should organize an annual evaluation, and the secretary of the Party branch should report to the Party Committee of the government, so as to educate and guide all party member cadres to believe in the Party and constantly enhance their awareness of party member.
In view of the full coverage of audit work, Wei Qiang, director of enterprise audit department, said that enterprise audit should closely focus on the work of the party and the state center and strive to achieve "full coverage" of focused, in-depth and step-by-step audits. In particular, we should look at the problems and risks of an industry in the national economy through the specific audit of a point, and judge the effect of the national macro-policy by analyzing its impact on the development of the national economy.
In terms of team building, Hu Dahua, a special correspondent of Lanzhou Special Office, suggested strengthening the ability of the "top leaders" of all units, including all team members, in data analysis. In the current audit work, the data tends to be centralized continuously, and the management authority may be authorized at different levels in the future. Data analysis is not only a matter for front-line auditors, but also a matter for directors and unit leaders. If leading cadres don't understand, they won't have much command authority.
In view of the innovation of organizational model, Sun Chengyu, a special correspondent of Jinan Special Office, suggested improving the assessment method that matches the organizational model. He said that the innovation of organizational model needs the matching of assessment methods, otherwise it will affect the enthusiasm of auditors. Last year, Jinan Special Office formulated the assessment method, which broke the boundaries of departments and achieved good results, ensuring the combat effectiveness of the audit team under the new organizational model.
With regard to the construction of audit informatization, Yang, deputy director of the Computing Center of the Audit Office, said that in his speech, the Auditor-General mentioned the objectives of the construction of audit informatization in the coming period: actively using big data technology, building a national audit data system and a digital audit platform, increasing data analysis, improving the ability of using information technology to check problems, evaluate judgments and macro-analysis, and forming a unique national audit information cloud; Improve the national unified audit information system and realize the 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 Laws and Regulations, suggested that auditors should not mechanically understand the law when talking about legal construction. When auditing according to law, the key for auditors to correctly understand the relevant laws and regulations is to understand the "four comprehensiveness" as an organic whole, not one-sided and partial.
Linking up and down to realize "one banner" of national audit work
In his speech, Auditor-General Liu Jiayi emphasized that it is necessary to strengthen the leadership of higher audit institutions over lower audit institutions, adopt flexible and diverse audit methods, strive to realize the organic integration of multiple disciplines, the complementary advantages of multiple levels, and the efficient cooperation of multiple departments, realize the "one banner" of the whole country, and effectively enhance the integrity, overall situation and macro nature of audit supervision. According to the actual work of the unit, the delegates suggested that the Audit Commission further strengthen the overall arrangement of the national audit work, adhere to the linkage between the upper and lower levels, especially strengthen the guidance of the local audit work, and push the local audit work to a new level.
At the conclusion, both the first and fifth groups said that this study made everyone further clear their responsibilities. The "four comprehensive" strategic layout puts forward higher requirements for audit work, with great responsibility and glorious mission. Audit institutions at all levels in the country should deepen audit work around the "four comprehensiveness", earnestly perform their duties, and make due contributions to promoting the modernization of the national governance system and governance capacity and giving full play to the cornerstone and important guarantee role of national audit in national governance.
Wu Sufang, director of Beijing Audit Bureau, pointed out that the audit has been carried out for nearly a year. Although there is some understanding, the understanding is still fragmented and needs to be improved as a whole. She suggested that the relevant departments of the department should compile a top-down, instructive, normative and operational guide to summarize the phased results and guide the future work.
Tian Chunhua, director of the Shanghai Audit Bureau, said that the Shanghai Municipal Bureau attached great importance to understanding and grasping the working ideas, spirit, tasks and priorities of the Audit Bureau, but there were still some places that were not very profound. It is suggested that the Audit Bureau should follow up and guide the implementation of local audit institutions' policies according to local conditions, so as to help local governments emancipate their minds, seek truth from facts, and put forward development goals, paths and measures that are more in line with their own reality.
Wang Dianjun, director of the Audit Office of Jiangxi Province, believes that the integration of audit resources and the linkage between the upper and lower levels must focus on the key points of audit work. At the same time, it is suggested that the National Audit Office study and improve the dual management system of audit to provide institutional and institutional guarantee for strengthening the management of local audit institutions; Audit institutions at higher levels should strengthen the overall planning of the audit plan, improve the reporting system of major issues, and form a complete result of the audit results of the Audit Office and local audit institutions, so as to drive the overall situation of the national audit work and strive to achieve a "chess game" of the national audit.
Yu Weiping, director of the Culture and Sports Audit Bureau, said that the reporting period of the current policy tracking audit project is short, and the audit work is rushed due to the feedback from the audited unit and the arrangement and review time of the audit papers. It is suggested that the relevant departments of the department deploy relevant work in each stage in advance, and make clear the audit focus in the next stage in advance.
Ding, director of the industrial audit bureau, said that the auditor-general's report talked about five viewpoints of audit informatization. According to this requirement, it is a valuable resource if all the data obtained from 20 dispatching rooms are concentrated for correlation analysis. It is suggested that the dispatching bureau should set up a data analysis team as a whole, with one person in each bureau to sort out, mine and analyze departmental data through the overall planning of business departments.