Public toilet is not only a basic livelihood project, but also a window to reflect urban civilization. In recent years, with the acceleration of urban development in Ningbo, the construction and management of public toilets in the central urban area has taken on a new look. Two five-star, 19 four-star and 230 three-star public toilets have emerged, which are in the forefront of similar cities. However, compared with the improvement of urban quality and people's living needs, there are still weak links in the planning, construction and management of public toilets in Ningbo, which need to be improved urgently. In order to promote the three-year action plan proposed by the municipal government, and promote the scientific planning, orderly construction and standardized management of public toilets in the central urban area. Recently, Ningbo Audit Bureau launched a special audit investigation on the management of public toilets, and actively adjusted the audit thinking, breaking the original thinking mode, implementing the "three advance arrangements" and "an innovative approach" to improve the quality of audit.
　　One is to arrange pre trial investigation ahead of time, and carefully plan audit plans and plans. Ningbo Municipal Audit Bureau, in accordance with the needs of urban quality improvement, visits and researches the urban management and tourism departments at two levels in advance. Through symposiums, individual inquiries, questionnaires and information consulting, the Auditing Bureau arranges and collects the general situation of work, expenditure and expenditure, and accomplishment of key tasks related to the construction and management departments of public toilets. Material, reasonable determination of audit investigation scope and investigation object, clear audit investigation initial time and personnel composition plan, facilitate early planning audit implementation plan and promotion plan, lay a good foundation for efficient and orderly audit investigation work.
　　Two, we should arrange pre trial investigation ahead of schedule and scientifically optimize audit contents and methods. To organize the members of the audit team to study the practice and experience of public toilet performance audit of Hangzhou Audit Bureau, and to inspect the public toilet management experience of the environmental hygiene functional departments in Hangzhou and Suzhou on the spot, focusing on the compilation of the audit implementation plan, the determination of the content, the grasp of the method, the main problems found in the audit and the effectiveness experience, etc. In-depth exchanges and discussions. Combining with the actual situation of Ningbo, this paper optimizes and perfects the preliminary audit scheme, determines the audit contents in six aspects, including the layout of public toilets, new construction and renovation, and maintenance management, and puts forward the basic audit method of "overall planning at the municipal level, District investigation, design forms, on-site investigation, vertical and horizontal comparison and comprehensive analysis".
　　Three, we should arrange pre trial training ahead of schedule and unify the key points and ideas of audit. According to the audit implementation plan formed after pre-trial investigation and investigation study, before the centralized entry point meeting of audit investigation, organize all audit team members to conduct special pre-trial training, so that auditors can be familiar with and master the applicable policies and regulations of audit projects in advance, and accurately grasp the key contents and methods of the audit investigation. Ideas, operational guidelines, and clear in advance the specific division of audit personnel and related matters to ensure the smooth progress of audit work.
　　In addition, an innovative practice of this audit investigation is to organize internal auditors to conduct audit investigation projects. This project is set up in the supplementary plan of Ningbo Audit Bureau and entrusted to the Ningbo Internal Audit Association for organization and implementation. The members of the audit team are drawn from the internal audit system of the member units by the internal audit association. The internal audit resources are fully utilized to promote the organic integration and coordinated development of national audit and internal audit. (Lin Yunzhong, Yang Jiemin)