Changing concepts and unifying ideas. The leadership of the Bureau attaches great importance to the development of performance auditing, advocating and hosting multi-level seminars to clarify the basic theory of performance auditing and the main direction of performance auditing. Will be consistent with the actual concept of local audit institutions as a local audit institutions to carry out performance audits of the reality of choice, clear by virtue of the audit of the traditional professional advantages of the management of the problem of in-depth analysis, put forward proposals to improve the management of the management of the management of the audit as an important content and entry point to carry out performance audits. The unity of concepts and understanding of the performance audit has laid the ideological foundation.
Actively explore and strengthen research. Through the organization of various performance audit seminars to carry out performance auditing paper penning as well as thematic youth forums, etc., on the audit objectives, implementation procedures, technical methods, evaluation system, as well as possible problems, difficulties and solutions to the problem of countermeasures to carry out a wide range of full discussion,*** compiled and distributed involving the implementation of the procedures, technical methods, evaluation of the indicators and the system of performance auditing of a number of papers, and arrangements for the implementation of performance auditing The head of the audit team introduced the practical experience of performance auditing to the auditors of the whole bureau and the lower-level audit institutions. The full seminar has laid a solid theoretical foundation for performance auditing.
Adjust the orientation, the parties interact. The Bureau to change the past rely solely on the audit effort to evaluate the audit project method, specifically the establishment of innovative audit project awards, excellent audit report awards, as a useful complement to the selection of outstanding audit projects with clear indicators, to overcome the business office worried about the performance audit to find out the major disciplinary and illegal issues and assessment of the lack of performance of the ideological concerns, so that the business sector is fully engaged in performance auditing to expose decision-making errors caused by the Ineffective input and loss and waste problems caused by poor decision-making, constraints and supervision of the use of power, and promote the standardization of decision-making behavior; expose the loss and waste problems caused by mismanagement, supervision of government departments to monitor the timely and effective regulatory behavior, to fundamentally solve the system, the system and the management of the surface of the outstanding problems. At the same time, the Office, the Human Resources Education Department, the Legal Department and other integrated departments according to the needs of the business office, in personnel training, computer technology, quality control and supervision, quality of audit information, organizational coordination and other aspects of their respective functions actively play a role in providing quality services to meet the needs of the audit line. The orientation of the adjustment, all parties to the positive interaction for the performance audit provides a strong mechanism to ensure.
Broaden the field, the courage to practice. In recent years, the Wuxi City Audit Bureau actively investigated and researched, selected audit projects, and the comprehensive use of comparative analysis, multi-side verification method, on-site inspection and other audit methods, financial audits, engineering audits and performance audits and other organic combination, make full use of expert advice, expose the problem, an objective analysis of the evaluation of rights and wrongs, and has achieved significant results. In the two sewage treatment project efficiency audit, around the sewage treatment project decision-making, construction, management, the effect of the four links, starting from the financial audit, the two sewage treatment projects in recent years, sewage treatment costs were measured, respectively, calculated the cost of running the plant, the total cost of running the total cost of complete cost and the cost of the analysis, revealing part of the sewage treatment project design bias conservative, resulting in equipment related to the idle, resulting in economic losses. It reveals that some of the designs of the sewage treatment projects are conservative, resulting in idle equipment and economic losses and other major problems in the construction, management and operation of the eight projects, and puts forward five audit suggestions and recommendations to improve the effectiveness of the projects, such as accelerating the reform of the management of the sewage treatment enterprises, and providing impetus for the enterprises to improve the effectiveness of the enterprises on their own initiative. From a systematic point of view, pay more attention to the study of coordination between the relevant departments for the project to play a greater performance. Mayor Mao Xiaoping of the municipal government in the audit report on the instructions pointed out that: "three years in the urban sewage treatment capacity and management level has been greatly improved, but fundamentally still under the old system of expansion and development, the name of the enterprise under the cause of business operations and management mode, many problems are also caused by this to speed up the reform of the public utilities is an urgent task, in particular the conditions of the sewage treatment plant can be separated from the plant network, the conditions of the sewage treatment plant can be implemented. Treatment plants can be implemented plant network separation, independent accounting, to the market, and the establishment of the government's strict assessment and testing system, looking to the Public Works Bureau, Development and Reform Commission, Finance Bureau and other departments to study and consider." After the audit, the reform of the management of sewage treatment projects in full swing, the results of performance audits have achieved a significant amplification effect. In the efficiency audit carried out on a joint-stock company, through detailed factual descriptions and comparative analysis of a large amount of data, the audit pointed out that, in addition to market changes and other objective factors, the loss of assets and efficiency losses caused by subjective factors such as poor investment decisions, low input and output levels of technological reform projects, out-of-control purchasing processes, and internal mismanagement are the root causes of the company's difficulties, and identified the crux of the problem for the enterprise The audit not only achieved the expected goal, but also received favorable comments from the competent authorities of the audited unit and the full affirmation of the city leaders. In addition, it also carried out a performance audit of a university, a performance audit of three scientific and technological expenses, an audit of five basic social security funds, and a performance audit of an enterprise expansion and renovation project, and so on. With the full range of performance audits carried out at multiple levels, the impact and effect of the audit has been further expanded.