How to supervise the internal environmental audit system well

Independent and objective supervision and evaluation of internal audit can promote enterprises to achieve the goals of preventing fraud, promoting profits and increasing value by reviewing and evaluating the suitability, combination and effectiveness of operation and internal control. The ultimate goal is to help enterprises realize added value and improve the internal audit practice of management enterprises. How to break through the traditional audit thinking, gradually turn to management audit, strengthen the internal restraint mechanism of enterprises, promote enterprises to establish a strict, perfect, efficient, smooth and scientific management system, how to optimize the allocation of enterprise resources, improve management, tap the potential of enterprises, comprehensively analyze and evaluate the comprehensive benefits of enterprises, enhance the market competitiveness of enterprises, and promote enterprises to improve economic benefits are important topics faced by internal audit, which is also the significance of internal audit. Internal audit is a special form of internal management and effective control to ensure the smooth operation of enterprises and the realization of management objectives. Internal audit is an independent and objective evaluation of various business activities within an enterprise, to check whether the internal procedures and policies of the enterprise are effectively implemented, whether they strictly follow the established standards of the enterprise and whether they are reasonable. Effective use of enterprise resources, whether to achieve the established goals of enterprises and other important links, improve the internal restraint mechanism of enterprises, and ensure the healthy development of enterprises. Audit requires enterprises to improve their management level and economic benefits, and requires personnel engaged in business income generation to adapt to the new situation, economic operation mode and changes in enterprise management structure. At present, internal audit is actively seeking changes. As early as 999IIA, the first internal audit made a new definition: internal audit is independent, objectively ensuring that its purpose is to increase enterprise value and improve operational efficiency, and adopting systematic and standardized risk management and control governance procedures to evaluate and improve enterprise efficiency and help enterprises achieve their goals. This definition shows that internal audit must enter a new development idea-the idea of realizing value-added, and emphasizes that internal audit should start with risk management, control and corporate governance, improve the efficiency of risk management and control governance, and ensure the effectiveness and efficiency of potential risks of enterprises. The purpose of value-added and business improvement of economic enterprises is to see that internal audit has been extended to incorporate risk management and internal control review of corporate governance into comprehensive management audit, so as to realize the new function of enterprise value-added. How can I conduct management audit to realize audit value-added and create new themes? () To realize the new function of enterprise value-added, the core of internal audit must be to seek advantages and avoid disadvantages, increase value and maintain value, and improve the operating efficiency of institutions. Internal audit department participates in enterprise risk management. The field of operational governance control promotes the progress of the enterprise's operational structure, improves the management level of the enterprise, and sends important information to appropriate managers or operators through audit suggestions, written reports or their forms, so that the internal audit department can add value to the enterprise. With the goal of internal audit, the department repositioned its internal audit function, reviewed the fields of financial and business expansion management, and internal audit institutions paid more attention to enterprise management before and after operation. Risk management pays attention to the prospect of enterprise management and incorporates the new connotation of risk management. It participates in enterprise management decision-making, analyzes risk factors and forecasts economic prospects. The function of internal audit expands its efficacy, which obviously strengthens internal audit. It is an important part of the enterprise management and control system of the enterprise comprehensive economic supervision department. It always focuses on the needs of enterprises to achieve their strategic goals. The internal audit service should realize five changes: the audit orientation should be changed from bystander to participant, and the subject should participate in enterprise management; (2) Audit objectives are achieved, and the main body provides guarantee and consulting services for enterprises whose internal control evaluation and risk evaluation have changed; 3. Audit-style implementation: the main task of audit is to shift to the whole process of audit monitoring, including pre-participation, in-process monitoring and post-evaluation; Fourth, the audit function has changed from simple audit to comprehensive analysis and evaluation and providing consulting services, gradually expanding the audit connotation and enriching the audit information; Five, the audit realizes the change from pursuing simple numbers to pursuing comprehensive audit performance, enhances the comprehensive value of internal audit work, and strives for development and innovation. The internal audit of enterprises must break through the traditional audit ideas, shift to management audit, strengthen the internal restraint mechanism of enterprises, urge enterprises to establish a strict and perfect control system, a strict and scientific management system, an effective and smooth operation mechanism, focus on internal control audit, economic benefit audit and management process audit, and optimize the allocation of power, material resources and financial resources. Improve enterprise management, tap the potential of production and work, comprehensively analyze and evaluate the comprehensive benefits of enterprises, enhance the market competitiveness of enterprises, manage the basis of innovation, and promote enterprises to improve economic benefits. (2) To understand the relationship between internal audit supervision and accounting, financial personnel in the financial department must realize that accounting supervision of enterprises is sufficient, but fail to understand the significance of internal audit supervision and accounting supervision; Each unit should establish an internal control system that is separated and restricted from each other, and create a good environment according to the exercise of supervision power; Data must be subject to regular internal audit; It is necessary to strengthen the supervision of accounting and then supervise the internal audit supervision and accounting supervision of the whole economic supervision system * * * After completing the task of enterprise management supervision, the accounting supervisor must perform the basic duties, and the actual work and accounting are intertwined. Secret plans can be separated from accounting and supervised. Important procedures of financial accounting supervision can be identified and realized. Internal audit supervision, accounting supervision and re-supervision of auditors According to the provisions of family laws and rules and regulations, this unit and its subordinate units should use specialized professional and technical knowledge to conduct comprehensive review, appraisal and evaluation in fixed procedures and put forward suggestions for improvement. The specific relationship of economic supervision is as follows: 1. The relationship between financial accounting and internal audit is closely related to audit function, image, task and principle. Look at basic functions, economic reflection, controlling and supervising expenses, auditing basic functions, such as commodity production conditions, value operation and auditing, and financial revenue and expenditure management. The basic principles of audit task, audit supervision, perfect management and improve economic benefit accounting: unity, authenticity, policy and social audit; Independence, dependence, authority and objectivity; Second, accounting and auditing have supervisory functions; Accounting mainly reflects the things before supervision and audit; Now, prior supervision is gradually expanded, and everything is fully supervised; These two kinds of supervision are the same; The two kinds of supervision complement each other; Third, accounting and auditing work closely together. The same goal is to prevent violation of discipline, improve the system, strengthen management and improve efficiency. The basic principles are similar in many ways. Throughout the development history, the basic image of audit plan is that audit originated from anti-supervision plan. Because of its own characteristics, economic planning is directly related to monetary fund. Although the responsibility of audit supervision is limited for various reasons, the content of audit supervision is broader, more independent and more detached from independent supervision. (2) The necessity of internal audit, the self-restraint mechanism of internal audit enterprises, and the deficiency of prevention and disclosure. It is of great significance for enterprises to implement internal audit supervision and supervise the financial revenue and expenditure of enterprises and their related assets according to law, so that they can truly, jointly and effectively perform their duties. The main system mode is to ensure the healthy development of enterprises, operate according to law and standardize management. Now internal audit has become an important immune system of enterprise management. Implementing internal audit can improve corporate governance, improve internal control mechanism and improve operational efficiency. In order to promote the sustainable development of enterprises and finally realize the development goals of enterprises, enterprises carry out internal audit work. Auditors are responsible to the leaders of their own departments and units. According to the rules and regulations of the department and the unit, independently audit and supervise the authenticity, consistency and efficiency of the financial revenue and expenditure of the department and the unit. Audit supervision system is an important part of enterprise internal audit management, which provides services for preventing business risks and realizing the strategic goal of enterprise sustainable development. Due to the contribution of management audit, management audit plays an increasingly important role in enterprise development. Internal audit can go deeper into the enterprise, prevent fraud and analyze fraud and distortion. In essence, internal auditors are rooted in enterprises, have extensive contact with employees of the unit, and are closely related to corporate culture, management philosophy and management philosophy. Internal audit has the comparative advantages of external audit and financial audit. Internal audit finds and corrects problems through self-supervision, urges managers and employees at all levels of the enterprise to strictly implement the system, stipulates that all economic businesses of the enterprise are objective, and the true disclosure of accounting information ensures the truthfulness and reliability of financial reports. The full realization of internal audit function is conducive to reducing enterprise risks, improving enterprise economic benefits, making progress, promoting the quality of accounting information and improving the importance of internal audit work. First of all, internal audit is of great significance for enterprises to strengthen management control and prevent risks. To promote internal departments and units, this is an important link of efficient management. The establishment of modern management system will require that with the gradual improvement of enterprise management system, the governance structure will be broken and the internal audit will be improved. An important part of the internal control system will penetrate into all aspects of internal management. In all aspects of economy, the objective law of internal audit development will require enterprises to change their operating mechanism, which will require enterprises to plug business loopholes without internal audit supervision. The ability to resist business risks is not weak, but the immune function is lost. All kinds of viruses stop invading the competition between enterprises and management. Internal audit enterprises implement internal management improvement and improve internal control. It is of great significance for internal audit enterprises to effectively supervise the operation and implementation of the current management system and system to improve the management level and improve the enterprise system. Progress, improve the quality of enterprise accounting information. Internal financial audit supervises the authenticity and integrity of enterprise accounting data. The financial department of an enterprise should establish an internal financial control system. Data collection and record keeping should be related to the internal audit system to ensure the information and integrity of accounting data. Authenticity and Integrity Due to subjective factors and related system restrictions, some problems have been avoided in enterprise financial work. The internal financial audit task finds some problems and puts forward corresponding suggestions to the enterprise management, so that the enterprise financial work meets the requirements of enterprise management. Protect the integrity of enterprise property and find out the loopholes in enterprise management through the internal audit of enterprise management. The current case of enterprise inventory commodity management can easily deal with the problem of inventory profit and loss. Enterprise internal control system focuses on content. The focus of internal audit is to conduct spot checks on relevant inventory goods according to the requirements of relevant internal control systems. Inventory gains and losses information to find inventory gains and losses, like internal audit, the completeness of examination and approval procedures and accounting treatment and the certainty of enterprise inventory gains and losses can plug the loopholes of inventory gains and losses and ensure the integrity of enterprise assets. Fourth, to ensure that enterprises achieve their business objectives, a reasonable internal control organization system, internal audit institutions should be independent of the internal audit of independent departments of the Ministry of Finance and the Ministry of Resources. When the enterprise emphasizes the internal audit matters or finds that the internal management of the enterprise exceeds its authority, if there is any violation, the internal audit institution directly reports the matters or events to the shareholders and their directors. The internal supervision mechanism of the internal audit department has enough authoritative performance to ensure the internal audit report of the enterprise. The management of the enterprise pays enough attention to the internal audit report of the enterprise and puts forward the rectification measures. It is suggested that the management of the enterprise can conduct research and provide feedback to ensure the realization of the business objectives of the enterprise. 5. It is of great significance for internal audit enterprises to achieve sustainable development. Developing important departments and speeding up the implementation of internal audit are conducive to promoting the sustainable development of enterprises, and the situation needs more historical progress. Internal audit always focuses on the important tasks of strengthening management, preventing risks and promoting development, ensuring enterprises to improve their independent innovation ability, promoting the optimization and upgrading of industrial structure, promoting the conservation of resources and energy, and realizing comprehensive, coordinated and sustainable development of environmental protection. In order to promote the sustainable development of enterprises, it is objectively necessary for the internal audit platform to effectively supervise and serve the operation, internal control and management system of enterprises. Optimizing the matching of corporate governance is helpful to realize the healthy and sustainable development of enterprises. At present, promoting the construction of enterprise internal control and exploring the internal control audit have become the focus of enterprises' general attention. Internal control audit is the main product of internal audit and the eternal theme of internal audit work. Internal audit promotes enterprises to strengthen internal control management, strengthen self-discipline, strengthen the construction of a clean government, find and correct internal irregularities, plug management loopholes, reduce losses and waste, avoid decision-making mistakes and improve management level. Enterprise internal audit plays an important role. Internal control has strong advantages in internal control environment, risk assessment, control, internal control information and communication, internal supervision system, etc. It provides and diagnoses the internal control immune function of enterprises, so that enterprises can latent viruses, control and correct symptoms, resist diseases, optimize resources, reduce costs, improve benefits and solve problems. The audit opinion puts forward that eliminating enterprise management risks, enhancing enterprise immune function, promoting enterprise self-adjustment and development, perfecting enterprise mechanism, improving refined management level and realizing enterprise management objectives. (3) The positioning of internal audit work of internal audit institutions can be realized. The positioning of internal audit institutions mainly includes: coordinating the relationship between enterprises and domestic audit institutions, internal audit firms, internal enterprises and social industry management, and safeguarding the rights and interests of enterprises; Carry out the audit of asset preservation and appreciation to prevent the loss of assets; According to the needs of modern enterprise system, broaden the field of internal audit; Strengthen external audit and conduct follow-up audit beforehand and afterwards according to the enterprise investment projects decided by the directors; Strengthen the audit of internal control system and urge enterprises to improve the internal control system; Implement management audit, business audit, environmental audit and power resource audit to provide full service for enterprise management decision-making; Audit key benefit audit, economic responsibility audit and internal control system audit mainly focus on the state's supervision of operation and management; Avoid investment decision-making mistakes and guard against investment risks; According to the problems found in the audit process, cooperate with the enterprise management department, enterprise finance department and other functional departments to improve the financial accounting management system, establish the enterprise internal audit system, and realize the standardization and institutionalization of the enterprise internal audit work; To establish an effective internal control system, internal audit is an important part of China's socialist audit system and a basic audit unit. Departments carry out self-supervision, improve the supervision mechanism, strengthen management, and maintain financial discipline. It plays ten important roles. Internal audit is an important means to strengthen the internal control management of enterprises. Internal audit is independent and objective. The necessary conditions for enterprises to carry out internal control management can only be guaranteed through strict examination and objective evaluation. The internal control management is reasonable, and the internal auditors are responsible for the internal rules and regulations of the enterprise. According to all aspects of enterprise management, such as ensuring the safety of assets, establishing a sound internal audit system, avoiding internal control becoming a mere formality, improving the execution of internal control management influence, establishing an internal audit institution, assisting unit leaders to implement more effective supervision, maintaining financial discipline, improving business management, improving management level and improving enterprise economic benefits (IV). Internal audit is a value-added working concept. Internal audit is not a production and operation system, but emphasizes the construction, implementation and risk prevention of management system. Indirectly, through several aspects of audit practice, the value-added effect is realized: first, the internal audit model that meets the needs of enterprise development is established, the audit orientation is clear, and the affiliation of internal audit institutions is regarded as three types: competent leaders; (2) Auditors appointed by the directors are subordinate to the directors and are responsible for supervising and guiding the internal audit work; Three. The general manager sets up the internal audit authority of the internal audit institution. On adopting a mode, the internal audit accepts the supervision and guidance of the senior management of the enterprise, and reports to the senior management of the enterprise as required, which is conducive to promoting the improvement of internal management, helping the senior management to perform management duties and improve management performance. Internal audit is independent and authoritative, with the right to inspect and collect evidence, participate in decision-making, make suggestions and take compulsory measures, such as informed criticism? Second, give full play to the role of internal audit. Internal audit should supervise the roles of chief police and referee, pay equal attention to evaluation and supervision, and the roles of staff and assistants should be changed. Internal audit has a broader space for survival and development. Internal audit is not only an important part of enterprise internal control, but also an important part of internal control. Internal audit strengthens the surface of internal control and plays a positive role in substitution. It should be able to give full play to the role of supervision and control according to family law. Rules, enterprise rules and regulations, supervision and inspection of the economic authenticity and conformity of the internal audit unit of the enterprise, urge the enterprise to embark on the track of institutionalization and standardization (2) evaluation, the role of staff, the final audit conclusion, the inspection of task completion, the construction and implementation of internal control system, management issues, etc. All of them have been objectively and publicly evaluated and are based on relevant policies. Standardize the internal control system of enterprises and put forward reasonable suggestions to provide basis for leadership decision-making; (3) Effectively reduce business risks; Risk management; The main responsibilities of business operators; Internal audit; Test, evaluate and discover the perfection of the enterprise's internal control system; Assess operational risks; Financial risks; Enterprise risk management procedures; And put forward practical suggestions for improvement; Promote enterprises to improve the risk management system; Avoid operational risks; Financial risks; Effectively maintained the survival and development of enterprises; (four) to ensure the preservation and appreciation of assets. The business process of an enterprise is complex, and it is difficult to completely control assets, which threatens the safety and integrity of enterprise assets. Enterprise internal audit finds problems, plugs loopholes, avoids potential losses, improves enterprise asset quality and ensures asset integrity. Internal audit promotes enterprise assets appreciation through active strategic audit (5) Maintenance and rectification. Each node in the internal control system is inspected and evaluated, and defects and loopholes in all aspects of internal control are found. Analyze the deviations and mistakes in the management process, dissect the problems, provide the basis for the supervision and inspection of key functional departments of enterprises, and pay attention to capital and important economic issues. Whether the economy maintains the expected effect with the business objectives of the enterprise, correct it if it damages the interests of the enterprise, stop investigation and prevention, reduce risks and losses, safeguard the rights and interests of the enterprise, help promote the enterprise to achieve its goals, and increase the value of the enterprise (land). The internal management decision-making department provides the foundation for complex roles, and the market environment changes. For enterprises, it is very important to determine the management failure of some Soviet enterprises. Internal audit provides services such as personnel, advice and coordination by using its unique advantages and professional ability, which can enrich the content of value-added internal audit and provide policy and economic argumentation for business decision-making to solve internal and external environmental factors. According to the internal management problems of the operation, put forward specific opinions and suggestions for improving the operation; Evaluating the implementation and operation of enterprise's various decisions can make enterprise managers quickly know whether the decision-making route is perfect, whether the enterprise's resources are fully utilized, and whether the decision is adjusted to improve the economic benefits of the enterprise. Third, the internal audit work is closely related to the key links of the enterprise, controlling the audit quality and improving the audit efficiency. Audit work must strengthen audit quality control, prevent audit risks, improve audit efficiency, strengthen the progress of unit leadership, and provide basis for scientific decision-making. Policy reports can give full play to the functions of internal audit institutions. (1) Ensure that the internal audit basis is used to measure and evaluate the image, compliance, rationality and effectiveness of internal audit. According to the audit conclusion, the objective standards of audit recommendations include family laws, regulations and policies, including plans, budgets, quotas and contracts set by enterprises. The auditor's audit process should be closely related to the audit items and audit objectives, applicable and carried out in the form of written documents. (two) adhere to the orderly audit procedures, mainly around the audit project, pre-trial investigation, audit implementation, audit investigation, problem rectification and implementation and other key links, and strive to get twice the result with half the effort. With the expansion of the production and operation scale of enterprises, holding enterprises and audit departments of engineering projects should choose projects with wide coverage, great influence and high attention of managers according to the principle of importance. Before the audit is carried out, we should make full preparations and know the basic situation of the project in advance: bidding situation, project overview, enterprise organization setting, etc. Make audit plan, put forward audit plan, and define audit objectives, audit points, audit steps, etc. In the implementation of the audit process, relevant information should be carefully collected according to the audit plan, and the effectiveness of the internal control system should be audited by means of audit evidence, interviews, observation and substantive testing. Write audit reports and make audit decisions. The audit report should be rigorous and meticulous, and the original analysis and conclusion must be based on facts to improve its credibility. The reflected figures must come from the relevant information of the audited entity and be verified as false; The laws and regulations dealing with the quotation of opinions must accurately maintain their seriousness; The written expression should be accurate and clear, and the key points should be clear and concise, reflecting its artistry; Before the audit report is submitted for approval, it is necessary to solicit the opinions of the audited entity, follow its objective analysis and reflect its spirit? (3) Taking internal audit as an important means to strengthen internal risk management, control and governance according to the actual situation of enterprises. Its responsibilities involve the production, operation and management of the audited entity and its information carrier. Auditors shall, according to the same audit content, comprehensively use means such as auditing, calculation, confirmation, supervision, observation, inquiry and analytical review to obtain sufficient and relevant information and rely on audit evidence to support audit conclusions. It is suggested that the audit department should strive to improve the audit coverage in the same group of enterprises and across regions. (4) Pay attention to auditing and highlight economic benefits. With the improvement of modern enterprise governance structure, internal audit must pay more attention to the management process, management function and management system of enterprises. , and review and evaluation, in order to improve the enterprise management system, improve the management process, improve the internal control ability of enterprises. Internal audit must be transformed into high-level management audit, and enterprises must improve management efficiency. The management of the unit is appropriate and effective for inspection and diagnosis; Control the efficiency of decision-making, conduct supervision and research, deeply analyze the evaluation opinions of infrastructure, and put forward corresponding audit suggestions. The audit goal makes the management orientation of the audited entity meet the requirements of enterprise strategic decision. The management process is safe, standardized, intensive and efficient. Focusing on the enterprise value goal, the audit focuses on truthfulness, harmony and efficiency. In addition to paying attention to the compliance with relevant regulations and the implementation of internal control system, the audit process focuses on the utilization efficiency of machinery, equipment and materials, the rationality of material purchase price, management and service, the implementation of various expenses, the operation of funds, the inspection and evaluation of project costs and other benefits, so as to ensure the improvement of operating economy and efficiency and realize the function of value-added services? (5) Earnestly implement audit recommendations and promote audit transformation. With the change of external environment and the increase of various risks, internal audit work should be based on promoting reform, perfecting system and standardizing management. It is necessary to improve risk management and enterprise operation structure, but also to play the role of review, evaluation and promotion, and make a comprehensive analysis of information feedback to check existing problems and loopholes, so as to provide constructive suggestions for urging rectification and implementing sustainable development of enterprises.