Under the correct leadership of xx (xx) Party Working Committee and Office of xx Society, and with the guidance and help of xx Audit Bureau, XX Audit Bureau has strengthened its functions, served the economy, and carried out internal audit work in a down-to-earth manner around the 20-horizontal policy of audit work and combined with the reality of XX.
First, strengthen functions, standardize audit procedures and improve the quality of financial audit.
According to the actual situation of xx, last year we conducted financial revenue and expenditure audit and special audit on xx accounts of companies, institutions and departments affiliated to xx, and actively explored and tried financial audit at the same level. On the basis of summarizing the previous audit work, we should make continuous improvement, overcome the randomness in the previous work, standardize the operating procedures and continuously improve the audit quality.
1, standardize the audit procedure.
Before the audit, thoroughly understand the basic situation of the audited entity, grasp the key points, and formulate the audit work plan in a targeted manner, so that the audit project can be carried out in a planned and step-by-step manner. In the audit process, the audit content and the time node of project progress are checked against the audit plan, and the audit results are followed up and returned to check the implementation of audit recommendations by the audited units, which improves the work efficiency and quality.
2. Grasp the audit focus.
According to the different situations of the audited units, we carry out our work in a targeted manner. The first is to select key units. Mainly select units with large inflow and outflow of funds, frequent business and relatively weak accounting basic work as key audit units; The second is to choose the key content. Pay attention to the characteristics of the audited unit and choose the key audit content. For example, when auditing the xx Cultural Center, we pay attention to the use and management of special financial funds according to the characteristics of many special activities carried out by the "Cultural Center". In view of the problems found in the audit, the Measures for the Management of xx Special Activities (Work) Funds were specially issued.
3, supervision and service simultaneously.
The goal of audit is not only to find mistakes and correct abuses, but more importantly, to help the auditee improve its system and management while pointing out shortcomings, so as to achieve a "* * * win-win" between finance and audit. When carrying out the audit, we adopt the working methods of active communication, positive communication and helping others to try. For the deficiencies and problems of the audited units, adopt flexible and diverse forms of rectification and pay attention to the effect. Some are put forward orally, some are written into formal audit reports; Some are reviewed and corrected, and some are rectified within a time limit; Others discuss improvement methods and measures with the audited unit.
Through the implementation of project audit, we have accumulated knowledge in practice, improved the audit system and improved the audit quality. Through the continuous development of audit work, we also have the opportunity to help accountants standardize accounting and strengthen accounting supervision, which has improved and improved the internal management of various units and departments.
The second is to serve the economy, implement rectification measures, and promote standardized and orderly economic management.
In the past audit work, we also objectively have the phenomenon of focusing on investigation but neglecting reform, making mistakes before investigation, and failing to rectify in previous years. In order to effectively solve these problems, after asking xx, the Audit Bureau is responsible for comprehensively rectifying the problems found by internal and external audits.
1, implement the national audit results rectification measures.
According to the matters needing rectification and audit suggestions put forward by xx Audit Bureau in this xx economic responsibility audit report, xx timely organized relevant functional departments to actively study and formulate rectification measures. The main leaders of the office held a special meeting on "Implementing Audit Rectification Measures" attended by the heads of xx financial, auditing, management and accounting offices, and discussed them one by one to formulate rectification measures.
According to the spirit of the rectification meeting, earnestly implement the rectification measures, designate a special person to be responsible for the implementation of each rectification measure, follow up and urge the relevant responsible personnel of major companies and departments to complete the rectification items within a time limit, and require all units to give written replies to the implementation of the rectification items one by one. With our help and supervision, all units completed the rectification within two months.
At the beginning of 20 18, we also established and improved eight systems, such as "xx financial management system", according to the audit recommendations and leadership requirements, combined with the weak links of xx economic development, after repeated research and discussion by team members and relevant departments. In order to truly implement the issued system, we will regularly supervise and inspect the implementation of the system of each unit together with the supervision department, so as to make the xx economy develop more healthily and orderly.
2. Implement the rectification opinions of internal audit results.
Last year, according to the requirements of the department leaders, we earnestly implemented the rectification opinions on the audit results of the audited units, especially the financial accounting check results of relevant contents of organs, institutions and directly affiliated companies during the period from 20xx to 20xx. Our method is:
First, classify and summarize the problems found by each unit and report them to the main leaders and discipline inspection departments of xx; The second is to hold a meeting of heads of relevant functional departments. To find out the problem, careful analysis, * * * to discuss the improvement method, put forward rectification opinions; Fourth, hold management station and supervisor meeting for all xx accounting personnel, and issue rectification opinions; The fifth is to re-examine the implementation of rectification in various units. Through the implementation of rectification opinions, each company has established an internal control system according to its own actual situation and bound it into a book; Also established various accounts, such as rental income, project funds, various bills, etc.; Strengthen contract management, register the contract agreement number and keep it by special personnel; In order to strengthen supervision in advance, a reporting system for major events is established and incorporated into accounting assessment.
From our audit visits to various units and departments, it is found that through the implementation of audit rectification measures, on the one hand, leaders at all levels pay more attention to financial and audit work, on the other hand, they improve the sense of responsibility of financial personnel and reflect the supervision function of accounting personnel; Third, the financial management of xx is gradually becoming institutionalized and standardized. A series of audit work has achieved good audit results, which has played a role in rationalizing, promoting and promoting the economic management of xx. Thereby enhancing our confidence in the audit.
Third, strengthen the sense of responsibility, strive to do a good job in the audit of infrastructure projects, and play the role of "guardian"
With the increase of xx's investment in actual engineering and industrial park xx infrastructure projects, the number of engineering projects and settlement amount have doubled in recent years, and the two existing internal auditors of our audit bureau are all from accounting positions, both of whom are recruits on the audit front, and they are amateurs in infrastructure audit. We feel that it is very difficult and responsible to do a good job in auditing infrastructure projects. In order to do a good job in project price evaluation, we keep in mind our responsibilities, study hard, always adhere to the work style of seeking truth from facts, honesty and self-discipline, standardize operations and strictly audit.
1, keep abreast of the situation.
In view of the shortage of staff and many projects in the department, we took the initiative to go to various construction units at the beginning of the year to understand the construction situation of the project throughout the year, grasp the specific implementation time of the project, and arrange audit projects in a planned way to be assured and busy.
2. Strictly regulate the operation.
Strictly follow xx "Audit Process of Infrastructure Projects" and "Eight Management Systems of Construction Projects". Participate in bid evaluation and calibration of projects with an investment of more than X million yuan, and intervene in project management and supervision in advance to ensure the standardized, orderly and effective management of collective investment construction projects.
3. The work is rigorous and meticulous.
In order to ensure the quality of audit projects, no matter the size of the project, internal audit or external audit, each project participates in on-site measurement and obtains first-hand information. When determining the price, we also attach great importance to the internal audit project, although the amount is small. For each project, determine a relatively reasonable price through market inquiry and price comparison, and then invite professionals from medium-priced institutions to check; External audit projects, often take the initiative to contact the price assessment agencies, timely grasp the progress of the project, carefully refer to the "Draft for Comment", and supervise the price assessment quality of external audit projects.
4. Pay attention to moving forward.
First, auditors participate in project evaluation and bid evaluation, and second, follow-up audit system is implemented. Last year, we carried out follow-up audit on all the projects above X million yuan, and the audit method was determined according to the necessity of the projects below X million yuan.
5. Dare to study hard.
In practice, we realize that to be competent in audit work, we should not only have a high sense of responsibility and honest and careful thinking, but also constantly improve and update our business knowledge. To this end, we think hard, ask questions, often sum up our successes and shortcomings, and strive to increase our knowledge through various channels. One is to learn from books. The second is to learn by doing. The third is to learn from peers. Through study, it has brought great help to my daily work and gradually improved my business skills.
In 20 18, through the joint efforts of internal audit and external audit, * * * completed X project audits, including X internal audits. The amount submitted for examination is X million yuan, the amount examined is X million yuan, and the reduction rate is x%. Increase income and reduce expenditure by X million yuan for xx, and give full play to the role of internal audit as "economic guardian".
In the past year, with the care and support of leaders at all levels, our internal audit work in xx has made some achievements, but there is still a gap compared with the requirements of internal audit work and the needs of situation development.
In the future work, with a high sense of responsibility and a good mental state, we should constantly explore new ways of auditing, innovate working methods, further strengthen supervision and service, improve our work in practice, develop our work in norms, improve our work in development, and strive to contribute to the healthy development of xx economy.
This year, under the correct leadership of the county party committee and government, and under the careful guidance of the auditing organs at higher levels, the county audit bureau adhered to the working principle of "auditing according to law, serving the overall situation, focusing on the center, highlighting key points, seeking truth and being pragmatic", earnestly performed its audit supervision duties, and achieved remarkable results in all work.
By the end of 65438+February, our bureau had organized and implemented 26 audit projects and completed 23 audit and audit investigation projects, including: county-level budget execution audit 1, departmental budget execution audit 5, tax collection and management audit 1, economic responsibility audit of leading cadres during their term of office 3, final accounts audit of government fixed assets investment 4, financial revenue and expenditure audit 5 and special audit investigation. The amount of major problems found in the audit is1010.4 million yuan, of which: the amount of illegal problems is 3.87 million yuan; The irregular management amount is 6.27 million yuan. Fixed assets investment audit reduced investment by 490,000 yuan. The return channel fund is 6.5438+0.6 million yuan; The amount to be adjusted is 24 1 1,000 yuan.
Since the beginning of this year, we have carried out the special education activities of "three strictness and three realities" in a down-to-earth manner, and achieved good results in the audit work, successfully completing all the objectives and tasks in the first half of the year. The normal development of audit work has played a positive role in promoting administration according to law, maintaining financial order, promoting the construction of a clean government and optimizing the environment for county economic development.
First, deepen the audit of budget implementation, promote the efficiency of the use of financial funds, and maintain the safety of financial funds.
This year, with the main goal of perfecting the unified and complete government budget system, improving the budget management level and perfecting the public finance system, our bureau carried out the budget execution and other financial revenue and expenditure audits of county-level and five county-level departments, and carried out the tax collection and management audit of county-level local tax system for 20 18 with the goal of promoting the administration of local tax system according to law and improving the quality of tax revenue.
In the budget execution audit, we have made effective explorations in deepening organizational management, expanding audit content, exploring benefit audit and strengthening audit rectification, which has promoted the improvement of the efficiency of the use of financial funds.
On the basis of paying attention to the general budget and fund budget, the audit audited the use and management of government funds composed of non-tax revenue, financial transfer payments, government liabilities and other special funds (funds), comprehensively and systematically reflected the distribution, total scale, management status and main expenditure direction of all government funds, and further optimized the expenditure structure. And actively explore the benefit audit, focusing on the implementation effect of transportation, agriculture, education, medical care, health, social security expenditure budget, the benefit of major construction projects, the loss and waste of budget execution units, etc. In particular, focusing on the audit of "three public funds" and conference fees, paying attention to the implementation of the "eight regulations" of the central government, promoting the audited units to strengthen fund management, further strengthening the implementation of rectification, insisting on rectification while auditing, and strictly following the principle of combining trial and reform. The second meeting of the Standing Committee of xx County People's Congress deliberated and passed the audit report commissioned by the county government, and fully affirmed the audit results.
Two, deepen the audit of government investment, and promote the improvement of government investment efficiency.
In the first half of this year, four government-invested construction projects, including urban affordable housing project, dry farming demonstration project and eastern business district construction, were audited mainly in the form of project completion final accounts audit and focusing on project cost audit. Deeply reveal the problems existing in the investment field, such as overestimating project cost, misappropriating construction funds, and irregular project management, scientifically evaluate the economic, social, environmental and ecological benefits of project construction, and put forward audit opinions and suggestions, which promoted the standardization of government-invested project construction.
Third, deepen the audit of economic responsibility and promote cadres to abide by the law.
This year, our bureau paid close attention to the audit of economic responsibility of leading cadres, intensified efforts to control corruption from the source, strengthened the scientific definition of economic responsibility of leading cadres around strengthening the supervision and restriction of power operation, promoted the conscious awareness and responsibility awareness of leading cadres in implementing financial laws and regulations, improved the democratic decision-making ability and independent financial management level of leading cadres, further strengthened the rectification of audit findings and the transformation and application of audit results, and promoted the construction of a clean and honest party style and administration according to law.
We also set the target of the economic responsibility audit of leading cadres in 20 18 in cooperation with the organization department, and made the implementation of the "Eight Central Regulations" and relevant requirements of provinces and cities by various departments and units an important part of the economic responsibility audit, and strengthened the supervision and review of the use of administrative funds such as meetings and reception activities.
Entrusted by the organization department of the county party Committee, with the goal of promoting the construction of a clean and honest government, this year our bureau will organize and implement five economic responsibility audit projects, and three have been completed so far, and other economic responsibility audit projects are being stepped up.
Four, deepen the special audit and investigation, give full play to the professional advantages of the development of audit services.
With the goal of promoting the implementation of the party's policy of benefiting the people, we will continue to track the implementation of policies and measures to stabilize growth, promote reform, adjust the structure and benefit the people's livelihood at the county level; In order to find out the situation, reveal the problems, improve the efficiency of the use of work funds, and effectively promote strict compliance with the requirements of the "eight regulations" of the central government, we cooperated with the county commission for discipline inspection to conduct an audit investigation on the expenditure of "three public funds" in various units in our county, and extended the audit investigation to some grassroots units, which promoted the improvement of the management level of office funds in units.
Five, adhere to the use of information technology to promote the innovation of audit technology and methods, and promote the strong examination of science and technology.
The audit mode of "information online, business online and account online" has been further improved, which has improved the ability and level of audit work in finding mistakes, correcting abuses, standardizing management and service development under the information environment. Highlight the development and application of computer audit results, increase the cultivation of excellent AO application examples and computer audit methods, and deepen the application of computer information technology in audit practice.
Six, do a good job in audit business management, improve audit quality and efficiency.
This year, our bureau strictly implemented audit standards, and controlled the process management such as the determination of audit key contents, audit methods and implementation steps, and audit conclusions, so as to be rigorous and compliant. In the process of audit, the implementation of audit file evaluation, as the basis of recommendation and evaluation of excellent audit projects, has improved the quality and level of audit and improved the audit skills of auditors.
For each audit project, implement classified management of audit projects and incorporate the completion into the performance appraisal of the audit team; For each audit project, the system from the audited entity to the audit bureau, the head of the audit team to the party group of the bureau, the members of the audit team to the head of the audit team shall be implemented to ensure the audit quality and integrity; Insist on holding an audit business meeting every Monday morning, keep abreast of the audit project management and key work promotion, supervise and urge the work, and establish a collective examination and approval system for the implementation plan of major audit projects, further ensuring the standardization and rigor of the audit process.
Seven, strengthen the construction of cadres' work style and enhance the image of audit institutions.
First, around the "three strictness and three realities" special education activities, the party building work in government organs was further strengthened, and the party member activities of party classes were actively carried out simultaneously with special seminars. At the beginning of the year, the leading group for building a clean and honest party style was adjusted and enriched, and a working conference on building a clean and honest party style was specially held, which studied and conveyed the spirit of the working conference on building a clean and honest party style of the national, provincial and municipal audit institutions and county committees, summarized the work on building a clean and honest party style in 20xx, and studied and deployed the work for 20xx.
Do a good job in the implementation of the responsibility system for building a clean and honest government, and decompose the task of building a clean and honest government into stock rooms and individuals throughout the year, and implement it at different levels. Organize all party member cadres to seriously study the relevant provisions of "three strictness and three realities" and relevant party discipline and rules. Implement the audit discipline publicity system and return visit system, strictly manage the audit team, and ensure the integrity of the audit. We will further improve the system for preventing the risk points of audit cadres' post integrity, and strengthen supervision and restriction on key positions and key links such as personnel, finance and materials. In the audit work, the audit of departmental budget, project funds and "three public funds" was intensified, and the purpose of preventing and controlling corruption from the source was achieved.
Second, party member cadres' work of directly contacting and serving the masses has been solidly carried out. On the whole, 1 1 party member cadres formed a helping pair with 20 poor people in xx village of Chengguan town, and carried out various forms of helping work, which established a good image of audit cadres among the masses.
Third, consciously and actively implement the requirements of the central and provincial, municipal and county committees on striving for Excellence and strengthening responsibility education. In the overall situation, it has further created a strong atmosphere of dedication, overall consideration, courage to take responsibility, honesty, discipline, unity, harmony, innovation and development.
The audit work in 20 19 should closely focus on the general idea determined by the county party Committee and the county government at the beginning of the year, take the special education activities of "three strictness and three realities" as the carrier, play the role of economic supervision of audit more effectively, take the overall function of audit service as the main line, and strive for Excellence with all efforts. Focus on the following work:
First, further deepen the financial audit. Conscientiously implement the deliberation opinions of the X meeting of the Standing Committee of the xx National People's Congress of the county on the implementation of the county-level financial budget and other financial revenue and expenditure audit reports in 20 18, follow up and report the audit rectification, and give full play to the role of "looking back, helping and promoting" the audit work.
The second is to further strengthen the government investment audit. Seriously study and implement the spirit of the provincial and municipal audit work conference, further deepen the audit content, strengthen audit management, and promote the implementation of the mandatory audit system for government investment projects in accordance with the requirements of the county people's congress; Further strengthen the organization, management and supervision of intermediary organizations participating in the audit, ensure the quality and efficiency of the audit, and constantly explore and create the experience of government investment audit highlights.
The third is to continuously strengthen and improve the economic responsibility audit. Further improve the system of audit evaluation, application of results, accountability and rectification; Improve the linkage mechanism of economic responsibility audit and give full play to the role of the joint meeting of economic responsibility audit; Do a good job in rectification and supervision of the problems found in the audit, and urge the audited units to comprehensively and thoroughly solve the existing problems.
The fourth is to further improve the scientific and technological content of audit work. Efforts should be made to strengthen the excavation and collation of computer audit methods and AO application examples, so as to realize the double promotion of the quantity and quality of reports and the quantity and level of awards; On the basis of comprehensive computerized auditing, we will vigorously explore the practice of information system auditing, carry out computer networking auditing, and promote computer auditing to be the first in the city.
The fifth is to further strengthen the training of audit talents. Adhere to the "please come in and go out" and business exchanges, on-the-job training and other learning and training methods to promote the training of all staff. Implement the "mentoring" project, take the old with the new, take the strong with the weak, strengthen exchanges, and promote the improvement of the overall quality of the team. Focus on the training of young cadres and enhance the vitality of the team. Encourage and guide the personnel engaged in audit business to obtain professional and technical qualifications related to audit work, and ensure the necessary professional ability.
Sixth, further increase the intensity of attracting investment and striving for funds. In the first half of the year, we have won 40,000 yuan of municipal subsidy funds and 5 million yuan of investment promotion funds. In 20 19, we will continue to put the fight for capital and investment promotion in a more prominent position, and bring them into the internal management assessment of the organs, so as to stimulate the enthusiasm of all cadres to participate in the fight for capital and investment promotion, promote the investment promotion of all staff, and ensure the successful completion of the annual goals of fighting for capital of 280,000 yuan and investment promotion of/kloc-0.0 million yuan.
In order to conscientiously implement the Audit Law, the Provisions of the Audit Commission on Internal Audit and financial laws and regulations, our bureau has always adhered to the audit work idea of "auditing according to law, serving the overall situation, focusing on the center, highlighting key points, seeking truth and being pragmatic", highlighting the audit and financial supervision and inspection of internal control audits of all units under the bureau and issues of concern to the masses, and playing an active role in promoting administration according to law, maintaining financial order, promoting the building of a clean government and improving the living environment of citizens. The internal audit work in 20 18 is summarized as follows:
I. Basic information
County Urban Management Bureau is a county-level budget administrative law enforcement unit. There are five internal institutions, including office, health unit, urban management unit, examination and approval unit and financial planning unit, to manage four subordinate enterprises (including participating in the public), including county law enforcement brigade, first sanitation station, second sanitation station and garden bureau. Among them, the law enforcement brigade implements the budget and financial management mode of "county-level budget and internal secondary accounting", and the first sanitation station, the second sanitation station and the garden bureau belong to the institutions with full first-level budget allocation.
Two. Development of internal audit work
1. Strengthen leadership, improve institutions and form an effective internal audit mechanism.
Our bureau has always attached great importance to the internal audit work, and the party group of the bureau has given great attention and support to the economic responsibility audit work. In 20xx, an audit team was established in the bureau, with the party secretary as the team leader, the leaders in charge as the deputy team leader and the financial planners as members, to ensure uninterrupted audit work.
2 the implementation of key audit and comprehensive supervision and inspection policy.
On the basis of financial management and revenue and expenditure, according to the spirit of superiors and the actual situation of financial work in our hospital, in accordance with the requirements of eight regulations, financial supervision and inspection were carried out on four subordinate institutions in terms of financial expenditure, operating income expenditure, fixed assets management, use of special funds, government procurement management, capital construction project management and personal income distribution, and two comprehensive special inspections were carried out throughout the year. Through auditing and financial supervision and inspection, the standardization of our financial work has been promoted, violations of discipline and discipline have been eliminated, and the level of financial management has been improved.
3. Standardize internal audit procedures and improve the quality of audit work.
Audit is the process for auditors to implement policies. In the process of auditing, auditors should strictly follow the internal audit procedures, take every audit process seriously, including the audit basis, scope, procedures and audit evaluation, determine the audit contents and inform the subordinate units before the audit, carefully record the audit papers, summarize the problems, communicate and feedback in time, adhere to the audit according to law, and form the audit report in time.
4. Inform the audit results.
After the audit work, report the audit situation to the bureau party group in a timely manner, inform the audit results, study and determine the audit conclusions and rectification opinions, solicit the opinions of the audited units, put forward rectification opinions, and make rectification within a time limit.
Inform the general problems found in the global audit, analyze and summarize the problems existing in financial management, give guidance from the business, and require all units to seriously rectify the problems found in the audit, earnestly implement and improve various financial management systems in time.
Third, the existing problems
Judging from the audit and financial supervision and inspection, all units can continuously improve the financial management system and further standardize the basic accounting work. The revenue and expenditure of the audited entity have been incorporated into the unified management of the entity, and there is no violation of financial discipline such as setting up off-balance-sheet accounts and "small treasury" or privately storing public funds in the name of individuals. Financial revenue and expenditure are true and basically compliant, but there are still some problems:
First, the budget implementation mechanism is not perfect enough to analyze the budget implementation regularly; Second, asset management is not strict enough, and government procurement management is not perfect enough; Third, the efficiency of project management is not high, the progress of construction project implementation is slow, and the financial final accounts can not be completed in time after the project implementation.
Iv. main ideas and plans of 20 19 audit work
1. Strengthen political business study and research, especially the study of internal audit expertise, improve the level of internal audit work, and strengthen audit risk prevention.
2. Continue to do a good job in the special audit inspection of economic hot issues that employees care about. In the inspection, we should pay attention to the combination of point and surface, start from macro and micro, and provide information to the leaders of the bureau party group in time through the audit inspection report to serve the macro decision-making of the bureau; At the same time, put forward corresponding suggestions to reflect the centralized problems and improve the relevant internal audit system.
3. Continue to do a good job in the project audit, and cooperate with the audit department to audit the project completion settlement, so as to ensure the audit quality and improve the audit efficiency.
4. Further improve the internal audit system and revise the original internal audit system.