Research on the Audit of Public Health Emergencies: A Case Study of The Online Audit of the COVID-19 Epidemic in Wuhan

Abstract

Since COVID-19 outbreak, governments at all levels across the country have devoted huge amount of money to the epidemic prevention and control, in order to effectively cope with the emergency and to ensure that the effective use of funds, the public put forward higher request to the effective use of fiscal funds, to some extent also regulations to Social supervision department, in particular, the audit department has put forward higher requirements. Therefore, this paper investigated the online audit of COVID-19 outbreak in Wuhan to study its role in the process of epidemic prevention and control. This paper mainly analyzes the organizational structure of audit institutions and the status of online audit through sampling survey of audit staff in Wuhan and college students and other positions, and analyzes various problems in online audit work from multiple perspectives and puts forward solutions based on questionnaire survey and statistics. For some preventable emergencies, we can use data capture to analyze and predict the existing situation to strengthen the effect of prevention; We can also use the government's financial data on public expenditure to judge whether enterprises can independently face the public health crisis in the future. In addition, we also put forward some suggestions to deal with the problem of late information disclosure under the pandemic, and reduce the audit risk.