困难群众救助补助资金研究型审计框架及实现路径

Research on the Framework and Implementation Path of Subsidy Audit for Disadvantage Groups

研究型审计是推动新时代审计事业高质量发展的新理念和新抓手,也是实现政策研究与审计实践有机结合的新范式。研究型审计在困难群众救助补助资金审计中所具有的预防、揭示、抵御核心功能,其作用机理在于嵌入审前、审中、审后全流程,为审计实践赋能增效。基于审计项目的结构化特征,结合困难群众救助补助资金领域审计特点,提出了研究型审计嵌入审计流程的框架和路径,即审前要加强政治引领、精研审计政策与方案,选优配强审计队伍;审中创新审计理念,加强审计组织方式和审计取证研究;审后要加强审计建议研究,推动审计整改,实现审计成果转化运用。

Research-oriented auditing is a new concept and approach to promote the high-quality development of auditing in the new era,as well as a new paradigm for achieving the organic integration of policy research and auditing practice.The core functions of research-oriented auditing in the audit of assistance and subsidy funds for disadvantaged groups include prevention,disclosure,and resistance.Its mechanism of action lies in embedding the entire process of pre-auditing,during auditing,and post-auditing,empowering and increasing efficiency in audit practice.Based on the structural characteristics of audit projects and combined with the characteristics of auditing in the field of assistance and subsidy funds for disadvantaged people,a framework and path for embedding research-oriented auditing into the audit process are proposed.Prior to the audit,political guidance should be strengthened,audit policies and plans should be carefully researched,and the audit team should be selected and strengthened;innovate audit concepts during the audit process,strengthen audit organization methods and research on audit evidence collection;after the audit,it is necessary to strengthen the research on audit recommendations,promote audit rectification,and achieve the transformation and application of audit results.