Group 1 - The core idea of the article is the implementation of a pre-audit investigation for the 2024 fiscal budget execution by the Rongcheng City Audit Bureau, focusing on a research-oriented audit approach that emphasizes "policy," "public opinion," and "data" [1][2] Group 2 - From the "policy" perspective, the audit bureau has compiled a comprehensive policy list that includes over a hundred policies related to "green low-carbon high-quality development," benefiting the public and agriculture, and has identified key aspects such as policy goals, execution measures, and fund allocation [1] - The bureau has conducted pre-audit communications with relevant departments to identify weaknesses and risks in policy execution, providing guidance for subsequent audits [1] Group 3 - From the "public opinion" perspective, the bureau has focused on the execution of livelihood policies and the distribution of subsidies, conducting in-depth research on key subsidy items such as urban and rural minimum living guarantees and support for special families [1] - The bureau has utilized platforms like the People's Heart Network and the 12345 hotline to gather public complaints related to livelihood issues, aiming to pinpoint audit breakthroughs in this area [1] Group 4 - From the "data" perspective, the bureau has initiated comprehensive data collection and analysis to determine audit priorities, including the aggregation of approximately 1.32 million payment records from the "One Card for People's Livelihood Subsidy System" [2] - A standardized data warehouse has been established to support subsequent analysis, and a comparative data analysis model has been constructed to evaluate the budget execution status of various budget units [2]

Core Viewpoint - The article emphasizes the importance of auditing and its rectification as a key component of the national supervision system, highlighting the need for Jiangsu Province to effectively implement the "14th Five-Year Plan" development goals through robust auditing practices [1][2]. Group 1: Mechanism Improvement - The establishment of a new audit rectification framework through institutional innovation is crucial, focusing on comprehensive, special, and key supervision to transition from phased to normalized rectification [2]. - A "research-oriented" mindset is essential, aligning with the central government's decisions on enhancing audit rectification and ensuring that audit services support high-quality economic and social development [2][3]. - The implementation of a "closed-loop" management system for audit rectification is being prioritized, ensuring that all stages of the audit process are interconnected and that rectification efforts are systematically monitored and reported [2][3]. Group 2: Resource Integration - A collaborative audit rectification model is being developed, moving from isolated efforts to a system-integrated approach that enhances the overall effectiveness of rectification [3]. - The government is taking a leading role in audit rectification, with regular meetings to address issues identified in audits and incorporating rectification into the provincial government's oversight mechanisms [3]. - Continuous monitoring and follow-up on unresolved issues are being emphasized, ensuring that audit findings are addressed thoroughly and effectively [3]. Group 3: Technological Empowerment - The integration of technology in audit processes is being pursued to enhance efficiency, with the development of a comprehensive audit results utilization system that streamlines management and improves accessibility [4]. - A systematic approach to managing audit resources is being implemented, addressing challenges related to fragmented information and ensuring a cohesive workflow from audit initiation to rectification [4]. - The establishment of a standardized problem database and multi-dimensional query functions is aimed at facilitating effective analysis of audit findings and trends, thereby improving governance and decision-making [4][5].

Core Viewpoint - The meeting of the Municipal Audit Committee emphasized the importance of audit work in promoting high-quality economic and social development in Xi'an, aligning with the central government's directives and focusing on key areas such as reform and risk management [1][2]. Group 1 - The Municipal Audit Committee aims to integrate audit supervision with the city's reform and development goals, enhancing the role of audit in the practice of Chinese-style modernization in Xi'an [1]. - The committee will focus on key areas such as "ensuring relocation," affordable housing, and rural revitalization in its audit activities [2]. - There is a strong emphasis on political leadership in audit work, ensuring that it aligns with the correct political direction and central decision-making [2]. Group 2 - The committee plans to establish a mechanism for audit rectification, enhancing collaboration between audit rectification and other supervisory functions to improve governance effectiveness [2]. - There will be a focus on improving the capabilities and conduct of audit personnel, ensuring that the audit maintains its integrity and reputation [2]. - Local party committees are urged to strengthen their leadership over audit work, with key officials taking personal responsibility for its execution [2].