Research on the Follow-up Audit of Inclusive Finance Policies

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.