As an important means of contemporary national governance, major policies have always been the focus of the public, so the implementation of major policies audit is bound to become the current focus. Traditional post audit is no longer suitable for the current policy implementation audit. The state audit institution has carried out follow-up auditing on this innovation, carried out verification and supervision on the implementation of major policies, and strengthened the intensity of review of the implementation of policies and measures; in May 2018, the Central Committee of audit's first meeting, general secretary Xi Jinping stressed the need to strengthen the follow-up audit of major policy implementation. Therefore, in the context of full coverage of audit supervision, it is imperative to track the implementation of major policies, and audit efforts are bound to continue to strengthen. However, at present, there are some problems in our country's follow-up audit, such as the inconsistency between theory and practice, the ability of auditors to be updated, and the imperfect eva luation system. Therefore, based on the current situation of tracking audit in China, this paper systematically analyzes the existing problems of tracking audit in China, and puts forward measures and suggestions to improve the ability of auditors, the implementation of audit, optimize the transmission of policy information, improve the eva luation system, and improve the transparency of audit report disclosure.I hope to provide research significance for the aspects involved in the follow-up audit of major policy implementation.
Key words: policy measures; policy implementation; follow-up audit; traditional audit; full coverage of audit