How to do a good job of government procurement internal control audit

Government procurement audit is a policy, professional and technical are very strong comprehensive audit supervision project, because the procurement supervision and management departments and procurement agencies have almost no accounting information, unlike the traditional audit of financial income and expenditure. If the traditional audit method is followed, it is difficult to accomplish the task to achieve the expected audit effect. Grass-roots audit institutions to implement government procurement audit, in addition to the use of traditional sampling audit, internal control system evaluation, comprehensive analysis and review, qualitative and quantitative analysis and a series of audit techniques and methods, but also combined with the characteristics of the grass-roots government departments and units of the procurement project itself, the whole process of tracking the procurement process of all important links and matters, make full use of computer auditing technology and different modern auditing methods, in order to Achieve the expected audit results, and promote the implementation of government procurement policies.

(I) analyze the government procurement process, to determine the focus and content of the review. The People's Republic of China Government Procurement Law clearly stipulates the government procurement process in every aspect of the program and related processes, such as: the content of government procurement, methods, methods, the time of the relevant procedures and violation of the corresponding responsibility to be borne. When carrying out government procurement audits, grassroots auditing organizations first check whether each link of the government procurement process complies with the corresponding procedures and processes stipulated in the relevant laws and regulations. After determining whether the implementation procedures of the government procurement process are accurate, the audit focuses on the flow of funds, goods, services, projects and other items procured by the grassroots government departments, thus determining the direction and content of the audit supervision of the grassroots government procurement. Secondly, the budget, plan approval, organization and implementation of the procurement process as well as the acceptance of the products of the grass-roots government departments' procurement are examined one by one, so as to improve the quality of the auditing work and the efficiency of the auditing work, and to prevent the auditing risk.

(ii) Starting from the bid bond, extended to the relevant enterprises and units. Bid bond refers to the public bidding and tendering activities in government procurement, the bidder with the bidding documents submitted to the bidder or bidding agency of a certain form, a certain amount of bidding responsibility guarantee. The bid deposit is converted into a performance bond after the bidder is awarded the bid, and if the bid is not awarded the bid, it is fully refunded to the bidder. The payment and return of the bid deposit can best reflect whether the bidding procedure of government procurement is legal, whether there is bid-rigging, bid-rigging irregularities and disciplinary phenomena. First of all, in the government procurement bidding record information to review the bidding enterprise or relevant units to pay the bidding deposit, such as the use of bank drafts, cashier's checks, checks, cash and other forms of payment, whether or not there is a serial number, whether or not out of the same book, in order to determine whether or not there is a violation of the phenomenon. Secondly, if it is not the use of bank drafts, cashier's checks, checks and other forms of payment of the bid bond or not serial number and the same bill, extended to the relevant bidding unit. The relevant bidding unit to provide the bank reconciliation of electronic data, imported into the SQL or AO site audit implementation system, the preparation of statements to view the same amount of money with the bid deposit from other bidders company or branch transferred in, whether there is the phenomenon of accompanying the bidding phenomenon affects the bidding project of the fair and just competition, thus affecting the quality of government procurement.

(c) review the identity of the bidding agent, whether it belongs to the bidding unit. Bidding agent refers to the bidding process of the commission agent, that is, on behalf of the bidding unit to submit bids, participate in the entire bidding activities, should be the bidding unit of the official employees. As the bidding agent in the entire bidding process is an important factor affecting whether the unit won the bid, but also to review the bidding, bid-rigging is a crucial factor, grass-roots auditing institutions to implement the government procurement audit, first of all, to review the bidding agent's salary relationship, pension medical insurance is paid by the bidding unit. Secondly, the bidding agent to review whether the bidding agent to participate in a number of companies to carry out proxy bidding activities, constitute bid-rigging, bid-rigging facts.

(d) from the bidding documents, review whether there is obvious consistent error. Bidding documents refers to the bidder should be prepared in response to the requirements of the bidding documents, generally consists of business documents, technical documents, quotation documents and other parts. The document should be bidding for the relevant unit of independent preparation, if the same bidding project several bidding units in the same position in the bidding document the same obvious errors, that the bidding document may be prepared for the same bidding unit, should be included in the grass-roots auditing agencies to implement the focus of the government procurement audit, but also to determine the existence of irregularities and violations of discipline, an important basis for unfairness.

(E) by the bidding unit business registration, review the relevance of the bidding unit. Grass-roots government departments to carry out procurement is generally used in public bidding, "the Chinese people's *** and the State Government Procurement Law" clearly points out that public bidding procurement, bidding units not less than three. If the bidding units are related to each other or the parent-subsidiary relationship, the government procurement project or there are serious violations of discipline. What tools or methods can be used by grass-roots auditing organizations to reveal such bid-rigging and bid-rigging irregularities in government procurement audits? Grass-roots audit institutions should firstly review the social audit report notes of the bidding unit from the documents of the bidding filing information, focusing on checking whether the other bidding units appear in the unit's audit report notes, and verifying whether they are related parties. Secondly, the use of modern technical means, with the help of the national enterprise credit information publicity system to query the registration information of the bidding unit, focusing on the review of the same government public bidding procurement project of several bidding unit is a parent-subsidiary company.

(F) grass-roots auditing organizations should cultivate high-quality government procurement audit talent. Due to the government procurement professional and technical, policy are very strong, the coefficient of difficulty of supervision is high, the process of operating procedures are more standardized, involving goods, engineering, services, energy saving and environmental protection policies and other areas of comprehensive knowledge of the intersection, which requires the government procurement auditor not only to understand the relevant laws and regulations and policies of the government procurement, but also be familiar with the bidding, bid evaluation methods and processes and operational procedures, as well as engineering and technology and many other This requires that government procurement auditors should not only understand the relevant laws and regulations and policies of government procurement, but also be familiar with the bidding, bid evaluation methods and processes and operational procedures, as well as engineering technology and many other fields of knowledge. At the same time, the auditors are required to continuously develop their vision and improve their overall quality to improve the quality of government procurement audit work and efficiency, and to prevent the occurrence of audit risk.