1. Update traditional concepts and establish service awareness and concepts.
The transformation of internal audit work is imperative. Therefore, to do a good job in internal audit, enterprises and their managers must change their ideas, earnestly perform their functions of supervision and service, pay attention to prevention and control, and strive to realize the transformation to management benefit audit, which will play a positive role in strengthening management, strengthening internal control, improving economic benefits, promoting enterprises to improve their self-restraint mechanism, preventing operational risks and safeguarding legitimate rights and interests. Only by changing the concept of internal audit, shifting the focus of audit work to the attention of management system and behavior, and organizing performance appraisal audit and risk-oriented audit can we improve efficiency and realize the transformation of internal audit work. Internal audit must change from paying attention to history to paying attention to present situation, from paying attention to results to paying attention to process, and from post-audit to whole-process audit to realize management benefit audit. The purpose of internal audit is to promote the improvement of enterprise management level, standardize enterprise management behavior, serve enterprises and improve economic benefits through transformation. Enterprise internal audit is an important work of enterprise management and a systematic economic supervision activity carried out by enterprise operators to improve economic benefits. Audit and service are consistent. Internal auditors should participate in the economic activities of enterprises, better serve enterprise management and improve economic benefits.
2. Improve the overall quality of personnel and establish their own good image.
Only by improving their learning ability, working ability and professional ethics can internal auditors lay a solid foundation for internal auditing and do a good job in auditing. We should improve our learning ability. Facing the new situation of enterprise development, it is necessary to strengthen learning, carry out the activities of establishing learning organizations, and pay attention to the study, understanding and application of new laws, regulations, policies and new accounting systems. Improve working ability. It is necessary to establish the concept of learning by working and learning by working, strive to improve the ability to solve new situations and problems in audit work, earnestly study, profoundly understand and accurately grasp the basic connotation, principle requirements and great significance of audit work transformation, and effectively enhance the initiative and pertinence of work. With the deepening of power system reform, all kinds of contradictions are becoming more and more complicated, which requires us to recognize the situation clearly, pay attention to hot spots, grasp key points, coordinate relations, improve contingency ability, be a good leader's staff, really do a good job in enterprise internal audit and serve enterprise internal management. Audit report is an important embodiment of audit results. In order to improve the application value of audit reports, we should pay attention to both audit inspection and audit analysis, not only to find problems, but also to analyze the reasons. Improve your image. Abide by professional ethics, and shall not disclose the information obtained in the audit process at will. Ensure to participate in the audit project objectively and fairly, and win the trust and support of the audited party. To improve the self-image of auditors, we should pay attention to the following aspects in the audit: focusing on key issues, finding out deep-seated reasons, and providing basis for leadership decision-making; Adhere to the principle of seeking truth from facts, being objective and fair, and deal with punishment strictly. Strict audit discipline is the guarantee of audit image and work quality.
3. Clarify the key contents of the audit and expand the scope of the audit.
To realize the transformation of audit work from checking and correcting mistakes to performance audit and risk audit, its basic meaning is to strengthen control, prevent risks and improve efficiency, expand the scope of internal audit from traditional financial revenue and expenditure to all aspects of operation and management, evaluate the economy and effectiveness of the company's resource utilization, the soundness and effectiveness of the internal control system, and the feasibility and effectiveness of measures to prevent and resolve operational risks. The focus of internal audit must shift from the traditional "checking mistakes and preventing malpractices" to serving the internal management, decision-making and interests of the company. Internal audit should focus on expanding internal control review, economic responsibility audit, risk management audit and economic benefit audit. Internal audit should be based on the needs of the company's operation and management, focusing on strengthening the company's internal control management, improving the company's risk prevention and overall efficiency, and constantly improving the quality and effect of audit work.
4. Transform traditional work functions and improve audit quality.
Internal auditors should strengthen their risk awareness, make audit plans according to the risks in the audit, consider the audit risks from the audit preparation stage, sort and confirm them according to the level of risks, fully collect and analyze relevant audit business information, and control the risks to the lowest level, thus reducing the audit risks of auditors. In the audit process, the problem-oriented audit method is generally adopted.
That is, encourage the staff of the audited department to express their concerns during the audit process; Use positive rather than accusatory words when writing audit reports, and point out ways to improve the weak links and existing problems, instead of simply exposing them; Send the detailed audit suggestion report directly to the front-line manager so as to take timely measures to improve the problem on the spot. When compiling and sending audit reports, we should pay attention to the accuracy and clarity of facts, the feasibility of suggestions, the importance of contents and the timeliness of submission.
5. Improve audit methods and use information systems rationally.
With the continuous improvement of informatization level, higher requirements are put forward for internal audit technical means. Auditors are required to improve audit methods, standardize audit procedures and adopt modern audit methods to improve audit quality and avoid audit risks; In order to adapt to the trend of informatization, digitalization and networking of social development, audit work should strengthen the reform of traditional audit methods and means, vigorously promote the construction of audit informatization, use modern tools to carry out audit work, actively promote the application of marketing automation software and audit integrated management information system software, and strive to push the construction of audit informatization to a new stage with software application as the breakthrough point, office automation as the driving force, training as the basic guarantee and network construction as the basis.
6. Cultivate collective consciousness and play a team role.
The internal audit department should attach importance to mobilizing the enthusiasm of each auditor, let each auditor take turns as the presiding judge, constantly change roles, make suggestions, work together, learn to put themselves in the shoes, improve work efficiency, enhance the cohesion among colleagues, stimulate everyone's enthusiasm and give full play to the positive role of the team. In addition, we should strengthen effective communication and promote mutual understanding. Effective communication is an important part of the daily work of internal audit, which runs through the whole process of audit. Effective communication can resolve misunderstandings, eliminate contradictions and solve problems. To improve the quality of audit projects, communication with the audited units is the key. Communication is not only an essential quality requirement for internal auditors, but also an important method to do a good job in internal audit.
7. Pay attention to follow-up audit and consolidate audit results.
The audit recommendations in the audit report reflect the responsibilities entrusted to auditors by the audit work. However, in reality, many organizations have not implemented a perfect follow-up audit in their internal audit work, which makes the purpose or value of internal audit not reflected, and the problems of violation of discipline and discipline are not corrected, which damages the credibility and prestige of internal audit, the loyalty and professional image of internal auditors, and finally leads to the internal audit work becoming a mere formality and losing its real connotation value. Only by paying attention to follow-up audit can we consolidate the audit results and really play the role of audit. According to the problems found in internal audit, urge and help the audited units to formulate rectification plans, adopt the way of follow-up audit or audit return visit, promote the application of audit results, effectively solve the problems existing in audit, and truly play the due role of internal audit.