A Study of Performance Auditing in Government Based on Risk-oriented Audit Mode
|Keywords||Risk-oriented Performance Audit Audit procedure|
Performance audit has been the focus and main working content of many governments as the development of New Public Management movement and the perfection of Democratic system. Government Performance Audit has almost reached over 90% in Government audit of United States, However, ours has been fundamentally staying at the stage of Financial Audit. Performance audit in our Country made progress slowly, although it has been being stressed to spread comprehensively repeatedly by our National Audit Office. The reason of the difficulty in spreading Government Performance Audit is the imperfection of our system on the one hand , and on the other hand, the backward auditing methods.The perfection of system proceeds systematically, and the improvement in methods can enhance the level of Government Performance Audit timely and effectively. Most previous researches on Government performance Audit researched auditing system in the macro perspective, and tried to popularize Government Performance Audit through the perfection of system.This paper seeks the breakthrough from the methods of Government Performance Audit, and uses the theoretical research results and practical experience of other countries’ Government Performance Audit and our civil audit for reference. Combined with the features of our Country’s performance audit, our Country will design and construct new mode of Government Performance Audit for national conditions in the Microeconomic perspective; explore theoretical system and technical methods which are suitable for our Country ; try to establish theoretical framework of the mode of Government Performance Audit and specific procedures on risk-oriented audit; and finally establish risk-oriented Government Performance Audit. This paper hopes it can provide guidance of theory and technology for our government auditing offices to develop performance audit to some extent, so that government auditors can establish risk philosophy, respond to audit risk, and improve the effect and efficiency of Government Performance Audit.Considering the special features of Government Performance Audit, this paper divides risk-oriented Government Performance Audit process into four stages: Audit project selection stage, Audit planning stage, Audit implementation stage and Audit report stage. The four stages all reflect risk-oriented philosophy, and make assessment and response of the audit risk throughout the whole audit process. Finally, by choosing the first project of Government Performance Audit in Shenzhen as a case, which is "Audit of Procurement and use for Sanitation System’s medical equipment in Shenzhen", this paper analyzes auditing procedures of risk-oriented Government Performance Audit using this practical example.