1. Move the audit threshold forward and get involved in departmental budgeting in advance. Before submitting the financial budget to the National People's Congress, the audit department will review the budget submitted for approval in advance, and examine whether the project budget preparation at the beginning of the year is implemented to specific projects and users, whether the combination of funds inside and outside the budget is thorough, whether the management of extra-budgetary funds implements the provisions of "separation of collection" and "two lines of revenue and expenditure", and whether the public funds and project surplus funds in the previous year are included in the budget management at the beginning of the year and whether they are included in the departmental budget of that year. Whether to include extra-budgetary income, operational income, administrative fee income, government fund income and other income into the income budget, etc. , comprehensively review the scientific, reasonable and detailed budget, and the audit department will issue audit opinions, so as to realize the "prior supervision" of budget execution audit, effectively refine budget preparation, and ensure the scientific, transparent, concrete and operability of budget preparation. Starting from the starting point,

2. Take effective audit methods to understand the implementation of departmental budgets. First of all, from the internal control system of the audited entity, we can know whether the internal control system is sound and whether it is really implemented. Through the investigation of the internal control system, we can determine the key points of the audited units that are prone to problems and fraud, which is conducive to highlighting the audit focus and reducing the blindness of the audit. Secondly, take the capital flow as the main line, trace the whereabouts of the funds, grasp the distribution and use of the budget funds of the audited units, and check along the capital flow until the final destination of the funds is clear; The third is to start with accounts, find suspicious clues, check the entry and exit of large amounts of funds on bank deposit statements, and gradually expand the scope to check illegal activities such as transfer and misappropriation of funds; The fourth is to grasp the key points, thoroughly investigate the main problems, find out the possible problems in budget implementation according to the different characteristics of different units, further grasp the key points, thoroughly investigate and find out the overall situation of funds.

Two, the integration of audit resources, the implementation of integrated audit

1. Continuously improve the comprehensive professional quality of auditors. First, auditors should strengthen the study of the party's policies, laws and regulations and economic theory, and fully understand the party's relevant policies, guidelines and financial regulations; Second, auditors should carry out serious and systematic professional learning and skills training in their business, and constantly improve their professional level and comprehensive analysis and judgment ability in dealing with problems; The third is to strengthen the audit supervision and restraint mechanism, urge auditors to maintain an objective and fair position in their work, avoid illegal transactions for various reasons, ensure the seriousness and fairness of audit work, and effectively play the role of audit supervision.

2. Coordinate audit resources with the overall situation consciousness to form audit synergy. First, reorganize auditors, set up the overall concept and the idea of a chess game, break the boundaries of internal offices of audit institutions, uniformly dispatch audit resources, strengthen the cooperation and top-down coordination among professional institutions within audit institutions, and audit the application, allocation and use of financial funds according to the flow of funds; Strengthen communication between higher and lower audit institutions, and make overall use of audit resources of higher and lower audit institutions as needed; Attach importance to the use of external audit resources, including hiring social auditors and relevant experts, and using the resources and audit results of the internal audit institutions of the audited units. Second, in the arrangement of audit plan, it is necessary to combine departmental budget execution audit with economic responsibility audit, special audit and audit investigation, coordinate content arrangement and time requirements, and maximize the overall effect of budget execution audit. Third, make full use of the financial accounting system and business management information system of the budget execution unit, collect and sort out audit data, popularize and apply audit AO software, realize a higher level of audit means and improve the efficiency of budget execution audit.

Three, enrich the contents of the audit report, highlight the effect of audit supervision

1. Adhere to the principle of "three noes" and enrich and improve the contents of the "two reports". Adhere to the principles of unclear facts, untrue data and inaccurate characterization, and highlight key points in the audit content, focusing not only on the key points of the government, but also on the hot spots of the National People's Congress, focusing on social and people's livelihood issues. We should not only find out the ins and outs of the problem, but also analyze the causes and harmfulness of the problem, and strive to find out the problem thoroughly. On the basis of verifying the qualitative accuracy of the problem, the violations of * * *, policies, systems, internal control management and serious situations are specially summarized and analyzed to form comprehensive materials and enrich the contents of the "two reports". At the same time, the benefit audit should be enriched into the audit report to ensure the quality of the audit report.