How to strengthen audit work in the new period

First, around a main line. The audit of economic responsibility should pay attention to the performance of institutional functions and post responsibilities of leading cadres, focusing on the process and effect of leading cadres' performance of economic responsibilities, that is, the situation of "four powers and one honesty"-the decision-making power of major economic matters, the management power of economic work, the implementation power of economic policies, the economic supervision power and personal integrity.

Second, the content is determined by the performance of duties. Starting from the responsibilities of cadres, select key audit items and scope, focus on decision-making, highlight the sufficiency of decision-making basis, the standardization of procedures and the legitimacy of content, check the timely effectiveness of intermediate link implementation and follow-up supervision, and the realization degree of the expected goal of final link decision.

Third, look at the problem from the trajectory. Look at the problem through the track of government activities of the audited object. It is necessary to closely follow the audit plan, find out what the auditee should do, what it has done, how it is actually done, and how it is done, and look at the problem from the perspective of the auditee. The audit should focus on the definition of responsibilities, such as reviewing the minutes of executive meetings, director's office meetings and various special meetings, comprehensively sorting out major economic and livelihood issues made by leading cadres during their term of office, and determining key audit items. We should be good at finding problems in the process of decision-making and administrative behavior of leading cadres. Be good at using reverse thinking to infer previous decisions from the results of problems.

Fourth, due diligence to draw conclusions. Combining the responsibility-based evaluation with the responsibility of examination and approval, according to the position, post responsibility and specific division of labor of leading cadres, we should deeply analyze the responsibilities and responsibilities of leading cadres, identify the responsibility points, correctly grasp the profound connotations of "fault tolerance" and "error correction", and objectively and fairly evaluate and accurately define the responsibilities of leading cadres according to the requirements of "three distinctions" and the principles of "equal rights and responsibilities, judging by power, judging by responsibility and judging by examination and approval"