First, vigorously promote the application of the audit management system (OA system) and the on-site audit implementation system (AO system) of the first-phase financial audit project, and actively obtain the technical support of the National Audit Office, carry out secondary development according to the particularity of the government investment audit in the use process, and standardize the business process and main audit contents of the investment audit. The second is to screen and integrate the investment audit software independently developed and applied by local audit institutions, and promote it after innovation and upgrading again.
2. Further develop and apply the government investment information management platform.
The government investment information management platform involves many functional departments, and its development must stand at the height of the government, get the support of the government, focus on audit institutions at all levels, fully consider the needs of all functional departments, and get the cooperation and support of all functional departments. The management platform should cover the whole process of government investment projects from project initiation to final accounts audit as far as possible. Its main functions include online declaration and audit management, which can be connected with AO system to realize information enjoyment. At the same time, increase the sharing of government investment project information between various functional departments and audit institutions, integrate audit resources, form a joint force of supervision, lay the foundation for realizing the whole process tracking audit and online audit of government investment projects, and realize the comprehensive upgrade of audit supervision and management of government investment projects.
3. Skilled use of various engineering audit software.
At present, engineering cost software such as Qiaosuan, Guanglianda and Luban have gradually replaced the original manual calculation tools. In the audit of project settlement, using computer as an auxiliary audit means can reduce a lot of manual operations, especially in setting quota, collecting fees, adjusting material price difference and labor costs, automatically calculating and generating tables. In the audit of project settlement, the key is to make good use of project cost software, select suitable templates such as unit valuation table and material price difference, and check whether the cost standard is accurate.
4. Build an information platform and strengthen information exchange and communication.
A national investment audit forum managed by the Investment Department of the National Audit Office can be established on the Internet to facilitate front-line auditors to exchange and learn audit ideas, audit techniques and methods, audit experience and difficulties and problems encountered in the audit. Grassroots audit institutions can also establish regional investment audit forums to meet the needs of local investment auditors. At the same time, a long-term incentive mechanism should be established to encourage audit institutions, colleges and universities and the people of the whole country to speak actively at the forum, so as to implement the "open audit" concept of Auditor-General Li Jinhua.
5. Establish and improve the training mechanism of compound talents.
Talent is the guarantee of information construction, and audit institutions at all levels can only meet the needs of audit development if they reserve enough compound talents. On the one hand, it is necessary to introduce talents from universities. As far as investment auditing is concerned, engineering and computer professionals are urgently needed to inject fresh blood into the sustainable development of investment auditing. On the other hand, it is necessary to train the existing front-line personnel to update their knowledge, not only to train high-level information professionals, but also to carry out general operation training to ensure that all auditors can skillfully use computers. At the same time, provincial and municipal audit institutions can establish a pool of professional and technical talents, adjust professional talents for grassroots audit institutions in time, and avoid the shortage of talents in grassroots audit institutions.