Countermeasures for legal auditing

First, the audit report must adhere to the consistency of national interests and the interests of the people, tell the truth, and report real numbers. The power of audit lies not only in investigation and punishment, but also in disclosure. The audit report must comprehensively and truly reflect the audit results, identify the problems and situations found in the audit, and highlight the key points. For issues that harm the national interests and the interests of the people and seek local interests, departmental interests, and small group interests, the audit report must We must be ruthless and resolute in exposing violations of laws and regulations, losses and waste, and dare to report and make them public.

Second, audit evaluation must be guided by the Scientific Outlook on Development, adhere to objectivity and fairness, and seek truth from facts. In accordance with the requirements of serving the "five overall planning" development, we must fully understand the local difficulties and difficulties and analyze the specific problems in detail for the prominent contradictions and problems encountered by local economic and social development in the process of macro-control and reform and innovation. We must pay attention to grasping policies, insist on people-oriented, do not sacrifice local development at the expense of overall development, do not sacrifice current development at the expense of long-term sustainable development, and make as objective, scientific and detailed evaluations of the work of the units under review as possible.

Third, audit recommendations should be aimed at promoting local development and promoting reform and system construction. "The ultimate purpose of auditing is to solve problems from the system and system." Therefore, audit recommendations must not be taken lightly. Suggestions must be made realistically with a serious attitude and a high sense of political responsibility, not only pointing out problems, analyzing problems, and suggesting solutions to problems. , it is also necessary to propose specific solutions and measures, and these specific methods and measures must not only conform to the general policy, but also conform to objective reality, be targeted and operable, so that the audit results can be transformed and used as much as possible.

Fourth, audit and investigation must severely punish disciplinary and illegal acts that seriously infringe the vital interests of the people. Audits must always pay attention to the management and use of funds such as immigration, poverty alleviation, disaster relief, social security, and agricultural subsidies that are of vital interest to the people, and cooperate with relevant departments to detect violations of disciplines and laws such as interception and misappropriation, privately setting up small treasury, and illegal charging. Behaviors will be investigated and punished in accordance with the law and will never be tolerated or tolerated.

Fifth, the audit institutions themselves must strengthen their comprehensive business construction and strive to improve their governance capabilities and law enforcement levels. Auditors must not only study business and law, but also study policy, management, and politics. It is necessary to strengthen audit research information work, strive to combine macro thinking and micro operations, deepen the application of audit results, and serve as a good consultant for local party committees and governments in decision-making. It is necessary to strengthen audit quality control, improve audit quality levels, promote and deepen the disclosure of audit results, and give full play to the effectiveness and role of audit.