First of all, internal audit, as its name implies, is an internal department and an independent and objective consulting and supervision activity. Through this activity, we can not only supervise and objectively evaluate the internal system, but also put forward relevant improvement measures to ensure the smooth operation of the internal system. Second, discipline inspection and supervision. Discipline inspection and supervision can be divided into two aspects. Discipline inspection is to do a good job in discipline inspection. According to the relevant regulations of party constitution, the main tasks of the Party's discipline inspection committees at all levels are to assist the Party committees in strengthening the building of a clean and honest party style, supervise the implementation of the Party's line, principles, policies and resolutions, and earnestly safeguard the seriousness of party constitution and other laws and regulations within the Party. Supervision is to do a good job of supervision and inspection, and its essence is administrative supervision. Generally speaking, the main task of supervision work is to maintain the seriousness of administrative discipline, ensure the smooth implementation of government decrees, maintain administrative discipline and promote the building of a clean government.
Second, the significance of the state-owned internal audit department and the discipline inspection and supervision department working together.
First of all, the co-location of the state-owned internal audit department and the discipline inspection and supervision department helps to give full play to the two functions. From the previous analysis, we can see that the main job of internal audit is to supervise the internal system of state-owned enterprises, so that it can be effective in the implementation process, find out the problems existing in the internal system and put forward relevant improvement measures to ensure the smooth operation of state-owned enterprises. However, there are also limitations, for example, the measures taken after discovering institutional problems have different effects and cannot be implemented well. Discipline inspection and supervision departments supervise all state functionaries, including leading cadres and party member, to ensure that their actions comply with existing party constitution and other laws and regulations in China. The co-location of the internal audit department and the discipline inspection and supervision department can give full play to the functions of these two tasks, and play a good role in supervision and promotion from the system to the personnel. It can eliminate corruption in state-owned enterprises from the root, ensure the smooth operation of state-owned enterprises, and make contributions to national economic growth.
Secondly, the co-location of the state-owned internal audit department and the discipline inspection and supervision department is conducive to improving the efficiency of internal supervision. If the state-owned internal audit department and the discipline inspection and supervision department work independently, their respective supervisory functions will overlap, resulting in a waste of functions. State-owned internal audit departments and discipline inspection and supervision departments will not have the above problems, on the contrary, they can strengthen internal supervision. We can share the audit results by co-locating, comprehensively study and analyze the problems existing in the internal system or personnel of state-owned enterprises according to the results, and put forward reasonable and scientific solutions according to the nature and influence of the problems, so as to solve the problems in the shortest time and ensure the smooth operation of state-owned enterprises.
Finally, the co-location of the state-owned internal audit department and the discipline inspection and supervision department is conducive to the benign interaction between internal audit and discipline inspection and supervision, and can promote the healthy development of the cause. The state-owned internal audit department and the discipline inspection and supervision department can realize good interaction, thus improving the effectiveness of supervision and greatly improving the whole rules and regulations and the quality of personnel. At the same time, the co-location of the two departments also makes the two work have a relationship of mutual supervision and mutual restriction to a certain extent, which promotes the efficiency of each work, promotes the overall efficiency and creates more economic benefits.
Third, give full play to the method and effect of the state-owned internal audit department and the discipline inspection and supervision department working together.
(A) pay attention to the establishment of rules and regulations to ensure the smooth integration of internal audit and discipline inspection and supervision.
The cooperation between the state-owned internal audit department and the discipline inspection and supervision department is becoming more and more obvious, and it is also the general trend to realize the comprehensive cooperation between the two departments. However, without the guarantee of the system, we can't give full play to our functions, and so can the internal audit department and the discipline inspection and supervision department. Only by establishing rules and regulations can we ensure that the two departments work together, maximize the enjoyment of resources and improve supervision.
(b) Communication and information exchange among departments.
In practical work, it is not difficult to find that there are many overlapping phenomena between internal audit, discipline inspection and supervision and information. Therefore, it is necessary to realize departmental communication and strengthen information exchange and cooperation. If the internal audit department finds problems or important information in the process of financial revenue and expenditure audit, economic benefit audit, cadre departure audit, etc., it should promptly feed back to the discipline inspection and supervision department to provide beneficial supervision direction and basis for the discipline inspection and supervision department; Similarly, the discipline inspection and supervision department will feed back the information it has to the internal audit department in time, so that the internal audit department can get the work information in the shortest time and carry out the audit work purposefully. Realizing the communication between the two departments and strengthening the information exchange between them can not only reduce part of the workload, but also ensure the smooth progress of the supervision process. At the same time, it can also clarify the purpose of work, improve office efficiency and reduce the probability of mistakes to some extent. In the long run, the internal cohesion of state-owned enterprises is enhanced and the internal atmosphere is more and more harmonious, which is conducive to the cultivation of culture and image.
(3) Strengthen departmental cooperation and regularly investigate risks.
To strengthen the co-office effect of state-owned internal audit department and discipline inspection and supervision department, it is necessary to strengthen the cooperation between departments. After the team is established, the internal audit department and the discipline inspection and supervision department must make unified arrangements and cooperate closely in actual operation, so that both departments can proceed from the overall situation, supervise all aspects of operation with an objective and fair attitude, conduct strict risk investigation on all departments and personnel, find problems in time, foresee potential risks and problems, and report the problems found to the leaders in time. We should also put forward solutions according to the actual situation, not only to find problems in time, but also to prevent them before they happen. It is particularly important to point out that serious violations of discipline found in the process of joint operation should be immediately handed over to the discipline inspection and supervision department for investigation, so as to reduce business risks and create a good atmosphere for the healthy and long-term development of the company.
(four) in close cooperation with the department, do a good job in the audit of the departure of cadres.
Before carrying out the outgoing audit, it is necessary to know the personal situation of the outgoing cadres and their performance during their work from the discipline inspection and supervision department. In the process of outgoing audit work, we should also constantly emphasize the construction of party style and clean government. In order to ensure the smooth progress of the outgoing audit of leading cadres, we can establish and improve the outgoing audit report system and convey the audit results to the relevant departments of the party and government organs at higher levels in time. If there are problems in the outgoing audit of leading cadres, the relevant departments at higher levels can investigate and deal with them according to the nature of the problems.