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What should be strengthened in the audit supervision conditions in the three lines of defense?

Jiangbei District Audit Bureau has made every effort to build three lines of defense: system, risk and supervision, intensified the implementation of audit problems rectification, strengthened the awareness of leading cadres' incorruptibility, enhanced the comprehensive ability of audit cadres, and built a "wall of resisting corruption and preventing change".

first, build a solid institutional defense line. Implement the system of joint supervision and rectification, do a good job in the "second half of the article" of the audit, and carry out joint supervision of audit and rectification in the audited unit in time. From March 19th to March 22nd, Jiangbei District Audit Bureau led a joint inspection team to six audited units, including District Housing and Construction Bureau, Education Bureau and Finance Bureau, to carry out joint inspection on the rectification of problems found in the 22 economic responsibility audit. The joint inspection team adopts the methods of consulting materials, on-the-spot inspection, investigation and inquiry, etc., and determines the implementation of rectification according to the principle of "three in place", that is, whether the capital problems are rectified in place, whether the system problems are implemented in place, and whether the problem clues are handled in place.

the second is to build a strong risk defense line. Actively participate in the construction of a clean and honest Jiangbei, and regularly carry out warning education for newly appointed leading cadres. For example, for 76 newly appointed district management leaders and financial leaders in charge of district units in recent three years, a series of audit special training on "Four Must Learn and Four Excellent" was carried out, and warning education was done well by telling typical cases. Compiling and distributing the compilation of audit cases, comprehensively sorting out the audit reports in the past three years, and compiling the Compilation of Typical Audit Cases in Jiangbei District of Ningbo City (hereinafter referred to as the Compilation), which was distributed to leading cadres at all levels and relevant units in the whole region for study. The Compilation contains 9 common and typical problems found in the audit from 218 to 22, and analyzes the internal reasons in combination with specific manifestations. Through typical cases, the risk awareness of leading cadres at all levels and departments in the region will be enhanced.

the third is to build a strong defense line for supervision. It has organized more than 9 leaders in charge of internal audit work in all streets (towns) and districts directly under the jurisdiction of the region, and heads of cooperative audit units to carry out internal audit training twice, and organized more than 5 audit cadres in the region to carry out audit business training, so as to enhance audit ability, clarify audit responsibilities, prevent job risks, and enhance the bottom line awareness of audit cadres.