Performance auditing is one of the hallmarks of modern auditing. In recent years, performance auditing has been increasingly emphasized by audit institutions at all levels. Write a good performance audit report, contributing to the transformation of audit results, utilization, is an important issue in front of us.
First, the overall requirements of the performance audit report writing
Due to the diversity and comprehensiveness of the evaluation object, the performance report can not be a simple enumeration of the problem, but a detailed report is a reasoning process.
Relative to the ordinary audit report, the performance audit report is more logical, the entire report from the comprehensive evaluation of the various parts of the report, found that the situation, the basis for conclusions to the final audit recommendations, must have a logical connection, a one-two punch, one is indispensable. In order to achieve this purpose, the author of the audit report in writing the first draft of the audit report before, after the draft should be with the entire audit team on the report of the issues described in the report for in-depth communication, to ensure that the report can be a true and complete expression of the auditor's ideas and can be correctly conveyed to the audited unit as well as the relevant departments. The language of the report should be easy to understand and read, as simple and clear as possible, using straightforward language as much as possible, avoiding the use of complex vocabulary, or some new words, jargon or terminology, and avoiding to make the audit report vague and obscure. The report presentation requirements are: complete, accurate, objective and persuasive, and as easy to understand and concise as possible.
Second, the elements of the performance audit report
Performance audit report is currently no fixed format, but usually the first should explain the audit objectives, scope and methodology, and then the main report on the results of the audit, and to clarify the basis for the audit and the conclusion of the audit, and finally put forward the audit recommendations, and, if necessary, must also be reflected in the audited and the relevant units of the views.
(a) Relevant background information
Relevant background information in the report plays a preliminary role in explaining why the audit matter deserves audit attention, introducing the audit implementation . Basic information and basic information about the program or unit being audited, and describes what special considerations were taken into account in evaluating performance.
The basis for a performance audit conclusion is primarily? evidence of trends? , qualitative more, quantitative less, can not quantify or very accurately reflect the actual situation of the occurrence of the object, so there is a potential risk of audit conclusions. Therefore, the description of the nature and scope of the audit and the objectives in the relevant background information and other content is very necessary, because the users of the audit report are not familiar with the limitations of the audit and the difference between the responsibilities of the auditor and the auditee, the audit report needs to add these explanatory content. For example: the audit was conducted in accordance with auditing standards; the audit was based on testing rather than checking all data and information, etc. It must be clear that a performance audit is not a comprehensive performance evaluation. At the same time, if the relevant evidence in the report has limitations, the auditor should clearly state the limitations of such evidence, while trying to avoid conclusions that are not certain.
(ii) Audit Overall Evaluation
The overall evaluation is a generalized assessment made by the auditor after the audit, under the premise of comprehensively grasping the audit evidence, and after summarizing and concluding. To assess the government, it is not to see how much resources it has invested and how much work it has done, but to assess to what extent the work it has done has met the needs of the community, enterprises and the public. Therefore, the part should be closely around the audit purpose, according to the audit evidence, focused on the audited matters to make an objective and fair evaluation, and the performance of the audit object related to all significant aspects of the government performance audit to evaluate the scope of the performance of the economic aspects of the performance of the inevitable, the social aspects of the benefits but more important, must be fully reflected.
Audit evaluation should be done in the following two aspects: first, the evaluation language must be intuitive, objective, is a series of scientific, standardized, concise qualitative and quantitative evaluation; second, the audit evaluation must emphasize the demonstrability. Evaluation should also pay attention to the following principles:
First, we must fully reflect the comprehensive and coordinated development of the economy, society and people, can not one-sided economic indicators to assess the government. Second, we should pay attention to both short-term performance indicators reflecting economic growth and long-term performance indicators reflecting economic development, so that short-term performance indicators are subordinate to long-term performance indicators and focus on the sustainability of economic and social development. Third, we should focus on the combination of performance and equity. The efficiency and effectiveness of the government's utilization of resources is a performance issue, while the distribution of benefits of different subjects is a fairness issue. Since different subjects of interest have different preferences for performance and equity, the performance audit indicators should be set to maintain independence. Fourth, the combination of quantitative and qualitative indicators. Qualitative standards include national laws and regulations, the party and the government's guidelines, policies, government departments and relevant regulations; quantitative standards should include government budgets, plans, specific indicators, business norms and economic and technical indicators, as well as work efficiency and effectiveness of the relevant relative quantitative indicators.
(C) audit findings of specific matters
This part is used to justify the basis of the above audit evaluation, explaining how the audit is to arrive at these conclusions, is a summary of the evidence obtained, itemized description of the facts found by the audit in support of the audit conclusions, based on the facts and arguments that have been put forward by reasonable inference to arrive at the conclusion of the audit and the proposed Audit recommendations. The language and tone used in the audit report should be conducive to acceptance by the user, so that the user of the report recognizes the validity of the audit findings, the reasonableness of the audit conclusions, and the feasibility of implementing the audit recommendations. In general, it should include elements of such aspects: First, the audit found that the facts; second, the reasons for the results and the impact of the results; third, the audit of the targeted recommendations; fourth, the audited unit to make appropriate explanations on this issue, and for the audit recommendations to take the appropriate measures.
In this part, the auditor should be on the audit of the problems identified, based on professional judgment, to make the audit analysis. This requires our auditors to have a deep understanding of government performance auditing, to characterize the problem from the perspective of performance, and to write the facts, data, and analyses on which the audit findings are based. Generally, according to the degree of impact on the performance of the order of magnitude, can be placed in the back of the violation of financial law and discipline issues.
Audit analysis of the recommendations should grasp the following three points: First, to seize the essence of the problem. To summarize from the large amount of data in the regularity of things, and not be confused by the surface phenomena, to the rough, to the false, reflecting the core of the problem, the most essential things. The second is to improve the synthesis of analysis and research. An analysis of the material can attract attention, play a role, it is very important to see whether the problems reflected in the universality and tendency, whether the social life has a more significant impact, only stand at the height of the overall situation, comprehensive, macroscopic to see the problem, analyze the problem, in order to find out that there may be deficiencies and shortcomings in the management of the public ****. Third, to improve the level of problem solving. The ultimate purpose of the audit to expose and reflect problems is to promote rectification, and more importantly, to promote the improvement of systems and regulations, plug the loopholes, and address both the symptoms and the root causes. This is also the performance audit to truly realize the goal of serving the public **** management decision-making, from accountability and investigation to the key link of policy guidance.