How to improve the quality of audit information

Auditor-General Liu Jiayi, when visiting the trainees of the official document writing training class of the National Audit Office, emphasized: accumulate with the heart, think with the heart and describe with the heart. This is not only an ardent expectation for auditors, but also a new requirement for audit information work. Under the new situation, how to give full play to the role and benefit of audit information work at a higher level, in a wider scope and in a wider field, so as to promote the in-depth development of audit work, is a new topic and task faced by audit institutions. As a grass-roots auditor, I want to talk about my own views. First, fully understand the significance of audit information. Audit information is a concise and accurate information that audit institutions transmit feedback according to the needs of social, political and economic management. It has sociality and extensive democracy from all aspects, is sensitive to changes with changes in social, political and economic conditions, and provides timely decision-making and follow-up feedback on development. Giving full play to the important role of audit information is related to the full implementation of the party's line, principles and policies and the smooth implementation of national laws and regulations. Therefore, through the audit information work, a large number of scattered, uncertain and unsystematic original information is collected, screened, sorted and transmitted for the decision-making of leading organs and leading cadres, so as to achieve the purpose of solving problems. In a word, audit information is of great significance for audit institutions to persist in auditing according to law, play the role of "immune system", maintain financial order, strengthen the building of a clean government and promote economic development. Second, deeply understand the connotation of audit information. Generalized information is the reflection of the characteristics and changes of various things in the objective world. The different characteristics of objective things are reflected in different forms, such as language and literature reflecting social information, storm and lightning reflecting natural information, genetic code reflecting biological information and so on. In a narrow sense, information is new knowledge, new situations and new experiences acquired by people through certain carriers. As the leading science of the new technological revolution in the world, information science has been widely used in social life. Audit work is inseparable from audit information. What is audit information? I think audit information is information about audit work and the implementation of the party's line, principles and policies and compliance with national laws and regulations by state administrative organs, enterprises and institutions, party and government leading cadres. , which is obtained by audit institutions through some kind of carrier in practical work. The so-called carriers mainly include computer networks, telephones, faxes, briefings, newspapers and periodicals, conference materials, etc. The so-called situation (intelligence) mainly includes decision-making, decision, work practice, effectiveness, experience, positive and negative models, problem reflection, unexpected events, social conditions and public opinion, and knowledge related to audit work. As far as audit work is concerned, audit information covers the basic audit responsibilities of audit institutions, such as strengthening national audit supervision, maintaining national financial order, improving the efficiency of the use of financial funds, promoting the building of a clean government, ensuring the healthy development of the national economy and society, and self-construction of audit institutions. Three, accurately grasp the characteristics of audit information. Audit information mainly serves the decision-making of party and government leaders. In fact, it can be said to be a kind of "inside information". Therefore, auditors should focus on the following characteristics of audit information: First, it is political, which means that they must follow the party's political principles, have a clear political stance, accurate political views and correct political direction. The second is policy orientation. Audit information serves Party committees and governments at all levels, highlights the supervision of economic behavior, upholds justice, exposes problems, publicizes national policies, and puts forward opinions and suggestions for the in-depth implementation of national policy feedback, so as to facilitate the revision and improvement of policies. Third, the overall situation, audit information involves all aspects of party style and clean government building, economic development and social stability, with wide content and coverage. The fourth is typicality, which is an effective practice consistently adhered to by party committees and governments at all levels. The positive typicality and experience of audit information feedback can guide and promote the work in depth; Negative examples and problems will help the party Committee and government to take timely measures to prevent them. Fifth, it is ahead. The decision of the Party committee and government is based on the prediction of various problems in advance. Only by grasping the tendency and signs of things' development and changes and revealing the precursors of things' development and changes can audit information serve decision-making better. Sixth, secrecy. Audit information contains many business secrets, work secrets and state secrets, which are related to national security, social stability and economic development. Seventh, negative. One of the basic tasks of audit is to expose the existing problems and reflect the violation of discipline and law. Audit information includes information that reflects problems and exposes the dark side. Fourth, correctly choose the perspective of audit information. Audit information work must establish the concept of the overall situation, not only paying attention to the work of audit institutions themselves, but also paying attention to major issues such as economic construction, reform and opening up, and party building. The angle of audit information is a certain aspect and a certain focus of information. Different angles have different effects. First, seek accuracy and handle the relationship between big and small. The size of the angle is relative, and it is a relationship of unity of opposites. Going to extremes, or choosing too big or too small, is like wearing an inappropriate dress, which makes people feel uncomfortable. Too big, average, empty; It is too small, not representative, and has no macro guidance value. Correctly choosing the relationship between the big and the small means taking the small as the big, reflecting the corresponding micro-information in time from the macro-background and improving the value of the micro-information. Then see the big picture from a small place, start from a small place, and reflect the big problems with small situations. The second is to seek novelty and handle the relationship between old and new. "Novelty" is the life of audit information, and novelty should be the latest, latest and earliest in time, highlighting "present tense"; The content embodies new things, new methods and new situations, highlighting the "first time" significance and local characteristics; Strive to have new ideas, new insights, new conclusions and highlight innovation. The new and the old are also interrelated. Anything new comes from the old things and grows in the "mother's womb" of the old things. Therefore, editing audit information should make good use of "promoting innovation through innovation" and "promoting innovation through innovation". The third is to be special and handle the relationship between hot and cold. "Cold" and "hot" are transformed into each other under certain conditions, which is popular at this time and may be unpopular for a while; This place is popular, and another place may be unpopular, but we must seek characteristics between "hot" and "cold" and highlight the word "special" so as to attack hot spots in hot spots, drill cold spots in hot spots and explode hot spots in cold spots. Fourth, seek truth from facts and handle the relationship between happiness and worry. "Happiness" is positive information reflecting experience, success, achievement, progress and correctness, while "worry" is negative information reflecting problems, failures, shortcomings, backwardness and mistakes. If the audit information only reports good news but not worries, it will not reflect the audit work correctly and comprehensively. Editing and editing audit information should be good at reporting good news and worries, and good at reporting good news and worries, so as to achieve good news and worries, based on changing worries, accurately reporting worries and tracking worries. Improving the quality of audit information also depends on the attention of leaders, the excellent conditions of auditors, the good external environment of information work and the smooth channels of information sources. Here, I think the key to improve the quality of audit information lies in people, which requires audit information personnel to have high ideological and political quality, extensive knowledge, keen political insight, strong analytical and comprehensive ability, accurate written expression ability and dedication. At the same time, audit information personnel should pay attention to writing skills and methods when collecting and editing information, and each audit information should be carefully planned in content, exquisitely arranged in structure and beautifully packaged in words.