1. What do you know about internal audit? What's the difference between internal audit and external audit?
Answer: Internal audit is the internal organization of the company, and its function is to supervise and inspect the defects in the financial management of the enterprise and help the interests of all aspects of the enterprise not to be lost more effectively. I think the focus of internal audit is 1, which is to evaluate the completeness and check the implementation of the internal control system (internal accounting control and internal management control) of this unit and its subordinate units; 2. Check and supervise the implementation of the company's budget; 3, the economic entity to carry out economic benefit audit and economic responsibility audit.
2. Have you ever done an internal audit? If you have answered questions, how to do this job well in practice; If not, how do you think the internal audit can be done well?
A: Because I have been engaged in external audit, I have not participated in internal audit deeply. I only assisted XX Company in internal audit this year. The listed companies I usually contact have a superficial understanding of internal audit.
As an internal audit, first of all, maintaining good independence as an external audit is the basic guarantee for the effectiveness of its work. Its organization should be separated from the jurisdiction of various departments, directly led by the general manager and responsible to the general manager, chairman and board of directors!
Secondly, as the staff of internal audit, we should constantly improve our professional knowledge, update laws, regulations and policies in time, and expand our knowledge. Not only the knowledge and skills in finance, taxation and auditing are the best in the whole company, but also the related legal knowledge and management knowledge.
Finally, auditors should be familiar with and understand the production technology, personnel status, product positioning, major customers and suppliers, and major competitors of the company's branches and subsidiaries, and understand the information of the same industry to lay the foundation for the audit.
3. Can you stand the hardships of running around the country for many years, being busy and away from your family, caused by the internal audit work of our company (working at headquarters is only112)?
A: I have been engaged in the auditing of listed companies in an accounting firm for several years, and I deeply understand that whenever the New Year bell rings, the feeling of family reunion and jubilation is still immersed in the light. However, whenever I successfully complete an audit project, find problems from the audit project and learn new knowledge, I think my contribution is worthwhile. Can help them solve problems from the customer's point of view, and make them realize the impact of poor solution on the company; Get the affirmation and recognition of customers, leaders and peers-this is the sense of accomplishment I pursue! !
At present, I think it is the most favorable time for my career development. I believe that my unremitting efforts in my work will surely achieve results.
4. Can you accept the extra work and unpaid overtime temporarily requested?
A: It is certainly possible to temporarily increase the work, and it is also appropriate to pay more for the company's development. After all, the company's powerful employees will have better development. But I often work overtime at night without any pay. I understand it this way:
The company should reasonably arrange the workload of employees within 8 hours, arrange the work within this time as far as possible, and avoid overtime. If the workload exceeds 8 hours, overtime pay or compensatory time off should be paid in accordance with state regulations, which is also a respect for employees' working ability. However, the employee's work can be completed within 8 hours, but it is not completed. The company should not only pay overtime, but also punish them. Because the employee consumes the company's electricity, air conditioning and other resources during off-duty hours.
Of course, the audit work has its particularity. Because the on-site time is mostly on the spot, the audit cost of the company will increase accordingly, which requires auditors to work overtime at the job site as much as possible, but I personally think there should be a bottom line for overtime. It is also important for the long-term development of the company to ensure the physical and mental health of employees and pay attention to the quality of work. In addition, in addition to overtime pay, the audit cost saved by auditors should also be considered to reward and assess auditors!