领导干部森林资源资产离任审计取证清单研究

Research on the Auditing Evidence Checklist of Outgoing Leading Cadres'Forest Resource Asserts

基于审计的基本职能和领导干部森林资源资产监管责任,根据国家要求并汲取现有理论成果,对编制森林资源资产离任审计取证清单展开研究。结果表明:森林资源资产离任审计内容可系统地分为履行责任的管理意识、森林资源监管的组织行为、林业资金管理与绩效、森林资源和生态环境保护性成果、森林资源经营性成果5个部分,具体涵盖学习传达政策法规、林业制度性改革、资金管理及内控制度、森林资源数量情况、林业总产值等22类74个审计事项;将对应的审计业务具体目标、审计取证对象、取证方法等要素列示,最终汇总编制了领导干部森林资源资产离任审计取证清单,该清单的运用可规范审计实施,保证审计取证的全面性和代表性。

⑴Background——Most of the relevant research focuses on the development and utilization of natural resource assets and the audit of protective achievements,while the research involving the management awareness of leading cadres is relatively rare.⑵Methods——Firstly,based on the existing relevant research results and policies and regulations,the first draft of the collection of audit evidence checklist needs to be made.Then,in the Municipal Audit Bureau,Forestry and Grass Bureau and other relevant units,a questionnaire survey was conducted among audit experts and forestry experts.Finally,summarize expert opinions,revise the first draft of the evidence collection list,and form the final version of the audit evidence collection list.⑶Results——The general objectives of the outgoing audit of forest resources assets can be summarized as inspecting,evaluating and reporting the protection and utilization of forest resources and assets,supervising the performance of their duties and due diligence,and promoting the sustainable use of forest resources and the improvement of the ecological environment;the audit content can be divided into five parts:management awareness of performing responsibilities,organizational behavior of forest resource supervision,management and performance of forestry fund,protection results of forest resources and ecological environmental,operational results of forest resource;specific audit items can be selected to learn forestry policies and regulations and convey and advertise forestry policies Laws and regulations,wood area,forest area,wetland area,sand control area,forest greening rate,forest coverage rate and other 74 items in 22 categories;specific audit business objectives,audit evidence objects,evidence collection methods and other elements are listed,and then classified and compiled into a table to form a list of audit evidence collections that can be implemented step by step.The forest resource asset outgoing audit evidence collection list fixes specific audit items and evidence collection objectives,which can reduce the arbitrariness of the work,enhance the systematicness,comprehensiveness,representativeness and pertinence of audit evidence collection,and help refine audit tasks,standardize audit implementation,save audit resources,and improve audit efficiency.⑷Conclusions and Discussions——①Different leading cadres have different areas of responsibility and fields of responsibility,and the audit content,specific audit matters,and specific audit business objectives are not necessarily same.Therefore,the determination and usage of the audit evidence collection list cannot be copied,and the specific duties and responsibilities of the leading cadres should be fully considered,So that it varies from person to person and adjust measures to local conditions.②Once the audit evidence collection list is determined,it should be contacted and used in all relevant stages of the audit business to achieve better results.In the audit preparation stage,the“list of audit materials and data”can be compiled conducted to the audited unit and personnel to prepare in advance.Also,in the plan preparation stage,it can provide guidance for determining audit priorities,audit procedures and methods,audit staffing and division of labor,time arrangement,and budgeting.During the audit implementation stage,it can standardize the prompting of audit evidence collection.In the audit report review stage and appraisal stage,it can be used as important basis.③The audit evidence collection list can be used for multiple purposes,and the work results of an"audit evidence collection list"can be used for different leading cadres with the same or close responsibilities,the same jurisdiction or subordinates,to avoid unnecessary duplication of audits.