Research on the Follow-up Audit of Inclusive Finance Policies
DOI:
https://doi.org/10.54097/0w2pwc10Keywords:
Inclusive finance; Follow-up audit; Audit tracking; Policy implementation; Performance audit.Abstract
This paper studies the follow-up audit of inclusive finance policy implementation in China. Based on the policy life cycle theory, it constructs an audit tracking framework covering policy formulation, implementation, and evaluation. By analyzing 150 audit announcements from 2019 to 2023, the paper identifies major problems such as policy implementation deviations, fund management loopholes, and insufficient audit coverage. It proposes three optimization suggestions: building a fintech-based information sharing platform, strengthening composite audit teams, and establishing a multi-party coordination mechanism to improve audit effectiveness and policy implementation performance.
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References
[1] Zhang, X., & Jing, X. (2023). Evaluation and optimization suggestions of follow-up audit of inclusive finance policies for MSMEs. Journal of Fujian Finance Management Cadre College, (03), 35–42.
[2] Wang, J., & Wang, C. (2022). Research on follow-up audit of inclusive finance policy implementation — Based on three-dimensional perspective. Finance and Accounting Monthly, (19), 104–110.
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[5] Wu, X., & Chen, S. (2025). Analysis of the practice progress of provincial tax and fee reduction policy implementation follow-up audit. Finance and Accounting Monthly.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
