How to strengthen audit rectification

(1) Improve audit quality. Strike while the iron is hot. Improving audit quality is the basis of audit rectification. Audit institutions must adhere to rigor, take facts as the basis, and take law as the criterion, and further strengthen audit quality control in the whole process to ensure that audit procedures are legal, facts are clear, evidence is sufficient, laws and regulations are accurately cited, and qualitative punishment is appropriate. Let every audit become an "ironclad case", let the audit quality stand the test, and let the audited unit have nothing to say. It is necessary to strengthen the prevention and control of audit risks, strictly abide by audit discipline and audit professional ethics, and not damage audit independence and the objectivity and fairness of audit results because of interests, relationships and human feelings.

(2) Optimize audit services. Doing a good job in audit rectification also requires audit institutions to establish a "people-oriented consciousness", strive to improve the concept of audit service, eliminate the concept of audit on audit, and provide quality services for the audited units. First of all, we should strengthen the publicity of financial law and discipline, enhance the awareness of financial law and discipline, and eliminate resistance; Second, it is necessary to carry out rectification throughout the whole audit process, rectify while auditing, and promptly remind and stop the illegal and illegal problems found in the audit; Third, it is necessary to strengthen the comprehensive analysis of audit results, analyze problems and put forward countermeasures from the perspective of system, mechanism and system, improve the operability and feasibility of audit recommendations, and facilitate the adoption of audited units. Can also assist the audited units to establish rules and regulations, standardize accounts, property financial management, etc. ; Fourth, exchange views with the audited units by means of repeated door-to-door coordination and audit return visits, and promote rectification with sincere attitude.

(3) Improve the management mechanism. The first is to improve the legal mechanism. Clearly stipulate in laws and regulations the rectification responsibilities, rectification limits and rectification standards that audit institutions and relevant competent departments should bear; Give audit institutions simple and applicable coercive means to urge audit rectification; The second is to improve the target management mechanism for rectification. Incorporate audit rectification into audit quality management and target assessment, set some hard indicators such as the implementation rate of audit decisions and the adoption rate of audit recommendations, and urge auditors to grasp rectification. The third is to improve the accountability mechanism for rectification. Discipline inspection, supervision, auditing and other departments jointly issued accountability measures for audit rectification, which clarified the critical point, start-up procedures and accountability methods of audit rectification, and gave those who refused to rectify the situation such as exemption from handling and suspension from work.

(4) With the help of departmental strength. Audit institutions should strengthen contact and communication with relevant departments. The key point is to establish and improve the coordination mechanism with the party and government supervision departments at the same level, discipline inspection and supervision, organization and personnel, finance, state-owned assets departments and some large-scale system departments. For example, we can strive for the party and government supervision departments to incorporate audit rectification into the supervision items, make a list, and rectify within a time limit. Hold regular audit rectification meetings, supervise the progress of rectification, conduct informed criticism for those who fail to make rectification, hold accountable the leading bodies of the units involved, and investigate the relevant responsibilities of the units and responsible persons who have failed to make rectification through long-term audit.