1. Thoughts on internal audit of enterprises
First, the general idea of the internal audit work of the group company:
1. The overall
1. Thoughts on internal audit of enterprises
First, the general idea of the internal audit work of the group company:
1. The overall goal of the company's audit work in the next X years is to change from the traditional financial revenue and expenditure audit to the economic benefit audit, internal control audit and economic contract audit.
2.20xx The focus of audit work in XX year is to improve the quality of audit work, strengthen the implementation of audit opinions, and give full play to the role of internal audit in preventing risks, improving management and improving economic benefits, that is, to improve the audit service function while implementing audit supervision.
Two. Group company's internal audit work plan for 20xx years is as follows:
1. Improve the audit internal control system and promote the improvement and perfection of the internal control management of the Group.
(1) First, improve the internal audit system of the group company, so that the audit work can be based on evidence. According to the types of audit business, we will establish three internal audit systems: audit methods of internal control system of group companies, audit methods of budget implementation of group companies and audit methods of contract management of group companies.
⑵ Internal control system refers to the control system of internal coordination, organization, restriction and inspection formulated by the company to achieve business objectives, ensure the integrity of assets, ensure the authenticity of accounting information and promote the healthy and orderly economic activities. 20xx internal audit should be based on the company's internal control, check and evaluate its implementation, and mainly evaluate whether the internal control is sound, effective and reliable; Under the premise that its internal control system is sound, effective and reliable, whether it is seriously implemented and implemented in operation, whether it is conducive to the company's business activities and promotes the company's development. In order to find the weak links in management in time, so as to determine the audit focus, improve the efficiency of audit work, ensure the quality of audit work, put forward audit opinions in a targeted manner, promote the subordinate enterprises to improve and perfect the internal control system, and ensure the normal operation of business activities.
⑶ Promote the change of budget management concept through budget audit. At present, the relevant system of expenses in the company is not perfect, and some units take the budget as the standard of expenses (rather than the expense system as the budget standard). As a result, the cost is out of planning, and some projects are beyond the budget. Audit will cooperate with finance and other relevant departments to establish and improve various cost management methods, formulate relevant cost standards, and make them into budget preparation guidelines and normative documents.
2. Focus on business performance audit and combine it with economic responsibility audit.
Internal audit must focus on the company's operating performance audit, mainly on the semi-annual operating performance (budget implementation) audit of subordinate enterprises. Through business performance audit, we should not only find mistakes, nip in the bud, find problems in time and correct them, but also gradually realize the transition from discovery to prevention. More importantly, it is necessary to find out the main factors that affect the performance improvement, analyze the reasons, grasp the key points, put forward suggestions and opinions, and promote subordinate enterprises to strengthen management and improve economic benefits.
Internal audit should pay attention to the following issues when carrying out business performance audit: business performance audit must be combined with economic responsibility audit and other special audits. Economic responsibility audit is to audit the business objectives, business task completion and authenticity of the operators of subordinate enterprises in the year or during their term of office. Group companies should not only strengthen the outgoing audit, but also do a good job in-service audit, and attach importance to the evaluation of the operating performance of leading cadres in subordinate enterprises.
(1) Operating performance audit of subordinate enterprises (annual audit and semi-annual audit):
Through the 20xx annual operating performance audit of subordinate enterprises, the audit report is issued and submitted to the assessment team of the group company as the basis for the assessment of subordinate enterprises.
Through the 20xx semi-annual budget execution audit, we found some problems in the budget execution process and internal control management. Focusing on the Group's annual business objectives, we urged them to correct the problems, implement the Group's business policy, and implement management measures to improve business efficiency.
(2) Carry out special business audits in combination with business conditions to promote the implementation and enforcement of internal control system.
① Audit of income contract
The group implements centralized management of funds, and the income of all enterprises should be included in the budget management and accounted for, and small treasuries are prohibited. Therefore, it is necessary to audit whether the income items of subordinate enterprises are included in the budget management, whether the income amount is recorded, and whether the internal control of income is sound and effective.
(2) Tracking and auditing the cost expenditure.
Group companies sign business responsibility letters with subordinate enterprises, but the main business costs are not included in performance appraisal, and budget control is implemented in erp. Therefore, the scope, standards and legitimacy of the original bills of the main business costs of subordinate enterprises are reviewed to determine the authenticity and legitimacy of the various costs and expenses of subordinate enterprises.
(3) Audit of project completion settlement.
In recent years, there have been some repair project completion settlement in the group company, and the project completion settlement is audited by a consulting company with engineering cost qualification. Therefore, it is mainly to audit the project bidding, contract signing, completion acceptance and payment.
Third, in accordance with the principle of "post-audit inspection, post-audit rectification and post-audit use", establish a feedback system for the implementation of audit results, strengthen the tracking of the implementation of audit opinions, and organize regular inspections on the implementation of audit results.
1. For subordinate enterprises that have issued rectification notices and ordered rectification within a time limit, they should pay a return visit in time, supervise the implementation of audit opinions, gradually reduce the problems existing in enterprises, and prevent the recurrence of the same problems, so as to achieve the purposes of checking violations, rectifying deviations, nip in the bud, strengthening management and avoiding risks.
2. It is necessary to further strengthen cooperation and communication with various functional departments of the group company, especially the financial department, and report the relevant information held by the audit department in time to avoid the disconnection between management, supervision and assessment.
Four, increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work.
In 1 20xx, the staff of the audit team moved and the audit posts were not fully equipped, which led to the failure to fully implement the annual work objectives. In 20xx, we should support leaders, cooperate with relevant departments to equip audit teams according to post settings, and enrich the strength of audit teams.
2. Assist and cooperate with relevant departments to improve and perfect the internal control system, so that the management is systematic, the audit is based and the punishment is stipulated, and further play the role of participating in the operation and management before, during and after the audit.
3. Make use of the company's magazine to publicize the internal audit, report some cases that make the audited unit increase the benefits through internal audit, or hold regular discussions with the bosses and related departments of the company's functional departments and subordinate enterprises, so that all employees can understand the role of internal audit in the enterprise, especially the leaders of subordinate enterprises can fully support internal audit from understanding and attaching importance to it, and lay a better foundation for the further development of internal audit.
4. Through the audit return visit, the rectification of audit problems will be implemented. At the same time, the audit department can understand the demands of subordinate enterprises and the difficulties in solving problems, deeply understand the business situation of enterprises, and better serve enterprises.
5. Conduct business training for existing internal auditors and organize participation in international internal auditor qualification examinations. , constantly enrich business knowledge and improve the quality of auditors to meet the needs of the new situation and new tasks.
2. Enterprise internal audit work ideas
I. Guiding ideology
Firmly establish the audit concept of "promoting corporate governance through auditing", adhere to the working policy of "serving the overall situation, focusing on the center and highlighting key points", combine service with supervision, help and promotion, give full play to the "immune" function of internal audit to the safe and healthy operation of the economy, and promote the stable and efficient development of the group economy.
Second, the work objectives
Focusing on the Group's 20xx economic work target put forward by the Party Committee and the Board of Directors, we will conscientiously perform the duties entrusted by the Board of Directors, comprehensively supervise the truthfulness, legality and benefits of financial revenue and expenditure, highlight key areas, key projects, key funds and key links, update concepts, innovate mechanisms and intensify our work. While reviewing major violations of laws and regulations, we should pay more attention to shifting the focus of internal audit work from post-investigation to process control, and "promote the process with supervision" from the governance and mechanism.
Third, the work measures
(1) Deepen supervision, further strengthen the audit evaluation function, and reveal the compliance and efficiency of resource allocation and use.
The fundamental task of audit is to ensure that the business strategy of each enterprise is consistent with the overall strategy of the group, and make plans and allocate resources according to the requirements of the group's development strategy to ensure the rational allocation of resources under the framework of the group's strategy. Among them, the audit should give full play to the supervisory function, work hard on the depth and breadth of supervision, and effectively evaluate the consistency of enterprise strategy formulation and the compliance and efficiency of resource utilization, so as to find out whether there are any business behaviors that are outside the group strategy, whether there are illegal occupation of resources, whether there are idle and wasteful resources, etc., and reveal them through audit supervision according to law to promote the more optimal allocation of group resources.
(2) Highlight key points and further intensify special audits.
In 20xx, on the basis of routine audit work, the audit department of the Group will carry out targeted and focused special audit work in the following aspects, hoping to achieve two goals: first, to improve the management level of enterprises and promote their self-improvement through audit discovery, analysis and solution; The second is to sum up practice in order to effectively promote and utilize it.
1, management process audit. A reasonable, scientific, sound and standardized management process determines whether an enterprise runs smoothly and efficiently, and can also avoid various risks of the enterprise to a great extent. For example, a perfect financial operation management process can avoid certain financial risks, a perfect investment decision-making process can avoid certain investment mistakes, and a perfect production management process can avoid certain product quality risks. Audit the management process, focusing on checking whether the management process of each enterprise is sound and standardized, especially whether all major decisions have gone through the necessary discussion and approval procedures. Going through the procedure means obeying the rules, and obeying the rules can control the occurrence of risks in a limited range.
2. Investment benefit audit. Investment expansion is a common mode of enterprise development, and it is also an important way for the Group to develop rapidly at present. But at the same time, investment mistakes may also bring crisis to enterprises, which is also a risk in enterprise management. Investment benefit audit is a comprehensive follow-up of investment activities afterwards, from the discovery and selection of investment M&A projects to the evaluation and demonstration, decision-making approval, construction, commissioning or reorganization and integration, as well as the comparative differences between output benefits and expected benefits and the reasons for the differences. The focus of investment benefit audit is not only to find the problems existing in investment management, but also to summarize and popularize the practice, so that the rich practice of group investment management becomes an intangible asset enjoyed by * * *.
3. Procurement supply chain audit. Procurement supply chain management is not only an important part of enterprise value creation, but also an important part of enterprise cost control and enterprise interests. The management level of procurement supply chain will directly affect the cost-effectiveness of enterprise operation. The lack of procurement management will bring huge losses to enterprises, and even lead to major business risks. Therefore, attach importance to and strengthen the management of procurement supply chain,
It is the key node of enterprise internal control. The purpose of auditing procurement supply chain management is to promote enterprises to improve the management system of procurement supply chain, standardize the code of conduct of procurement personnel, improve the documentation of procurement and supply activities, and make procurement and supply management more efficient and effective.
(3) Renew ideas, further strengthen audit consulting and service functions, help supervision, and effectively improve the efficiency and effectiveness of enterprise operations.
The Audit Department of the Group requires every auditor to abandon the traditional audit concept, keep pace with the times, strengthen the research of audit theory and innovation of audit methods, promote the change of internal audit function from simple supervision to paying equal attention to supervision and service, and take serving enterprises and improving their management level as important work contents. First, through audit findings and audit evaluation, help enterprises to enhance risk awareness, discover potential risks in time, effectively prevent risks, and establish and improve risk control mechanisms; Second, through the audit test, help enterprises to enhance the awareness of process reengineering, find out the long and inefficient problems in the process of process formulation in time, and improve the efficiency of process operation; The third is to sum up the practice through auditing, so as to help enterprises avoid detours and reduce the investment of opportunity cost in project operation.
(4) Establish rules and regulations, further strengthen the standardization of audit work and improve the quality of audit work.
With the introduction of a series of audit systems, the audit work of the group gradually moves towards the development path of "institutionalization and standardization". Through the establishment of the system, the prevention mechanism, supervision mechanism and error correction mechanism are defined. First, the system guides audit practice, improves audit efficiency and ensures audit quality; The second is to manage the audit behavior and results systematically, clarify responsibilities, learn lessons, and ensure the implementation and effective transformation of audit results. In 20xx, the Audit Department of the Group will further sort out the audit business process, take control and risk as the guidance, make great efforts in the supervision and prevention links, and constantly improve the implementation details of new areas of audit to improve the audit effect.
3. Enterprise internal audit work ideas
I. Internal Audit Objectives
Focusing on the development direction and business objectives of the Group's 20xx, we will earnestly perform the duties entrusted by the Chairman, further strengthen the audit evaluation function, and truly reflect the compliance and efficiency of the Group's resource use. Promoting process control by audit supervision, summing up experience from the group operation and system level, finding problems, making suggestions, paying equal attention to supervision and service, will help to improve the management level of enterprises, rationally utilize the group resources and improve asset efficiency.
Second, the main contents of internal audit
1. Audit of financial statements. Combined with the audit of monthly and annual financial reports of enterprises, with the annual budget of the group, follow up the implementation results of the plan, audit the authenticity and integrity of financial revenue and expenditure according to accounting vouchers and financial information, and accurately and timely reflect the actual operation of enterprises.
2. Audit of the use of funds. Cooperate with the group's fund management, and audit the safety, compliance and efficiency of enterprise's fund use through accounting vouchers and financial materials.
3. Management process audit. Mainly on the financial operation process, financial post constraints, financial system implementation is reasonable, perfect, scientific and standardized. Ensure the smooth and efficient operation of enterprises, and prevent and avoid risks.
4. Audit of projects and procurement contracts. Auditing the payment and procurement management of project contract budget and final accounts will promote enterprises to further improve project management and procurement management, standardize relevant behavior norms, improve the records of project and procurement activities, and improve the efficiency of project and procurement management.
5. Investment and other audits. Conduct temporary special audits according to the needs of the group and the requirements of the chairman; Follow up the investment activities afterwards, compare the output benefit with the expected benefit, compare and analyze the investment results, and sum up the experience.
Third, the specific implementation plan
1. Due to the lack of specific experience in specialized internal audit, the above ideas are mainly focused on the line of financial management, and the existing management is supplemented and improved to some extent.
2. Specific operations mainly focus on the above 1-3 items, and items 4-5 will be interspersed as required by the Group.
3. In the first quarter, combined with the financial year-end final accounts, we focused on the audit and inspection of enterprise fund use management and inventory management.
4. The second section combines the annual financial report and the audit of income tax settlement, focusing on auditing the financial revenue and expenditure and accounting vouchers of enterprises.
5. Focus in the third quarter: financial accounting and management of enterprises in the first half of 20xx, management of fund use, etc.
6. Focus of the fourth quarter: Based on the audit confirmation of financial revenue and expenditure of 20xx enterprise operating data, it provides reference for the analysis and evaluation of the Group's operating performance and the formulation of the next year's operating budget.
7, combined with the above audit, interspersed with inspection to understand the enterprise financial operation process, post constraints, financial system implementation, and put forward rectification suggestions for deficiencies. In the first half of the year, the focus was on group card operation management and sale management.
8. Specific arrangements for the first quarter: Considering that the financial affairs of enterprises are busy before the Spring Festival, the audit work will start from the companies directly under the Group before the holiday, and at the same time, the corresponding audit process will be designed, sorted out and implemented to adapt to the enterprises affiliated after the holiday, and also make some basic preparations for continuing to standardize and improve the audit of the Group in the future.
9. Submit the audit report of last month before 20th of each month, and accept the corresponding instructions from the leaders.