First, handle the coordination and cooperation between finance and engineering majors.
Fushun Petrochemical Company's internal audit institutions are basically set up and staffed according to the two majors of engineering and finance, and each major has relatively strong knowledge and ability to control this major. Final accounts audit is a comprehensive audit project, which involves not only the evaluation of the authenticity and compliance of financial information, but also the supervision and analysis of engineering, equipment management, budget investment and settlement. On the one hand, it puts forward higher requirements for auditors' ability to master financial and engineering expertise; On the other hand, it is particularly important to do an effective division of labor, cooperation and coordination between the two majors. Therefore, before the implementation of the audit project, the personnel structure and professional requirements should be carefully analyzed, the audit resources should be effectively allocated, and the division of labor and cooperation should be reasonable to lay the foundation for the final accounts audit.
Second, the specific practices of final accounts audit
The general idea of Fushun Petrochemical Company's final accounts audit is that the audit concept aimed at improving management quality, management level and efficiency runs through the whole audit process, which not only pays attention to the micro-level audit of construction project budget implementation, project cost authenticity and legitimacy, but also pays more attention to the macro-level evaluation of internal control of project management, scientific and complete management rules and regulations, applicability, effectiveness and implementation of methods and measures, thus revealing the weak links and loopholes in management. The specific approach is:
(a) to review the preparation of financial statements for the final accounts of construction projects.
Compliance tests such as the look-up table and account table of the completion report can not only fully reflect the basic working state of the audited unit's capital expenditure, but also provide a basis for evaluating the operation convergence and smoothness of many departments and links involved in the preparation of the report, and also provide accurate data for the analysis of investment estimation through the consistency of the audit account table and the rationality of the report collection.
For example, when we audit the final accounts of a unit, we find that the comparison table of budgetary estimate is inconsistent with the equipment cost and construction and installation cost of the asset table delivered for use. It is understood that the budget comparison table of this unit is compiled by the budget department, and the delivered assets table is compiled by the engineering department, that is, the project office. The main reasons are that the project office of this unit has not really played a management role in project management, and there is a lack of effective connection between the operations of various departments, which exposes that the investment and expenditure process is not smooth. At the same time, we did not take the audit facts at face value, but further studied its relevant management system, revealing the lack of standardization and scientificity in the implementation of the internal control system of our unit.
(two) to review the investment and budget of engineering construction projects.
The focus of this part of the audit is mainly on the basis of project settlement audit, comparative analysis of budget estimates, and verification of the reasons for cost overruns and savings. Among them, the audit of construction project settlement mainly refers to the authenticity and legality of the project settlement prepared by the construction unit according to the project completion data submitted by the construction unit by drawing, observing, inquiring, investigating, excavating, analyzing, measuring and checking. , from the strict review of engineering quantity, review of the implementation of the quota in the settlement, review of equipment and materials costs, review of charging standards, review of other construction costs, etc. In addition, when auditing the audit contents, we should also check the settlement book of the budget department with the settlement that has been recorded in the financial accounts, and examine whether there are any omissions and the settlement of other projects that occupy the project. We use this method to reduce the final accounts audit of a project by 6.5438+0.074 million yuan.
At the same time, analyze the audit results of project settlement, fundamentally find out the reasons for overestimating savings, and then evaluate the effectiveness of enterprise internal control management, and truly discover the management status and existing problems of enterprise capital expenditure projects. For example, when auditing the completion settlement of a project, it is found that the price of thermal insulation materials exceeds the estimated price, resulting in an increase of 6.5438+0.26 million yuan in material costs. In this regard, the audit bureau did not simply make a qualitative analysis, but investigated the prices of insulation materials used by all construction units of the company. The results show that the prices are different, and the height difference is large, ranging from 1.900 yuan/m3 to the lowest 1.200 yuan/m3. Therefore, the National Audit Office set up a special audit investigation team to conduct a detailed investigation on the model, price and performance of silicate and other thermal insulation materials. Under the condition of fully understanding the management status of thermal insulation materials in the company, it is found that there is excess quality (function), and some suggestions are put forward to save thermal insulation materials and reduce the project cost. This proposal will save the company more than 7 million yuan in insulation costs every year.
(3) Cost audit of engineering construction projects
The cost audit of engineering construction project is the main content of final accounts audit, and it is also the main link to find problems. However, how to integrate management audit into the final accounts audit is worthy of our continuous exploration, practice and summary in our work.
For example, in the final accounts audit of a project, it is found that the project under construction is 35 million yuan less, and the project has recorded the progress payment of 35 million yuan in the project under construction. After paying the current account progress payment of 35 million yuan, 35 million yuan has been deducted from the construction in progress, and 35 million yuan has been deducted from the project settlement amount of 50 million yuan in the main project of this project. After this phenomenon occurred, the factory standardized the management of projects under construction and current accounts under the audit suggestion. Another example is that in the final accounts audit of a project, there is duplication in equipment manufacturing, installation and settlement. Because of non-standard equipment such as reactors, regenerators and storage tanks. , it is necessary to make the equipment in sections on the site, and the manufacturing and installation are contracted to a construction unit. Because of the tight construction period, a section or a piece of equipment is purchased by itself or entrusted to a third party, resulting in duplication, thus reducing the trial production by 5.06 million yuan.
Based on the poor circulation of materials exposed by the small amount of input tax carried forward by the unit, the audit team decided to extend the audit from the aspects of material supply, construction unit, project management department, financial operation process and internal control. It is found that the supply department uses the actual price or planned price when the materials are put into storage, but the materials are adjusted back to the actual price when they are put out of storage, and some materials are still planned prices after adjustment. When accounting materials, the finance department will, in principle, take the list of materials issued by the supply department as the basis, but sometimes the finance department will determine the actual price of materials through professional judgment. Some equipment supply departments issue material tickets, and the financial department checks the equipment through confirmation, but fails to communicate with the supply department in time to replace the equipment tickets. Through the analysis of the problems found, the main reasons for the omission of material accounting and input tax in this unit are that the supply department is not in compliance, the establishment of subordinate institutions is unreasonable, and the flow between departments is not smooth and communication is not smooth.
(4) Audit of property delivered for use in construction projects.
At present, the fixed assets generally delivered by enterprises are not accurate enough, and the expenses allocated are not reasonable enough, which brings a lot of inconvenience and future troubles to the management of fixed assets in the production process and the cleaning when equipment is scrapped.
For example, when auditing a unit, it is found that the unit will purchase 250,000 yuan of patented technology and long-term deferred expenses that should have formed intangible assets; More than 250 thousand yuan of training fees for production personnel were all transferred to fixed assets, resulting in false listing of fixed assets. In addition, the unit only allocates the construction and installation expenses and prepaid expenses to a single project, but not to a single equipment, which makes it impossible to accurately calculate the true cost of a single fixed asset equipment. In addition, when checking the details of the assets and equipment delivered for use, it was found that one piece of equipment did not actually exist and was confirmed to be an attachment of the other four pieces of equipment. Results The audit felt that there were weak links in the management of fixed assets in the unit, and the audit decided to extend the audit. The audit results confirmed the assumptions of the audit. In the absence of equipment confirmation and inventory in technology, engineering, motor, workshop, etc., the company only submitted the asset details according to the equipment ticket provided by the supply department, while the equipment supplied by the warehouse was based on the purchase contract and the actual warehousing situation, and many of the equipment was disassembled and purchased according to different parts. This operation mode leads to the inconsistency between the delivered fixed assets and the actual equipment management.
(five) the audit of the surplus funds of engineering construction projects.
This part of the audit content is easy to be ignored in the audit process. This part of the audit content focuses on the remaining materials of the project. Audit can find problems in the control and management of material storage and capital expenditure by reviewing the remaining materials. For example, through the inventory of surplus materials, it was found that there were repeated design reasons, which led to the purchase of 67 valves with an amount of 3.28 million yuan. In another audit project, it was found that 880,000 yuan (including tax) of surplus materials entered the project investment cost.
The internal audit department carries out the audit of final accounts of completion in a wide range of fields, covering all functional management departments such as procurement, production and sales, involving accounting, management, decision-making and other aspects. In the future, the Audit Bureau of Fushun Petrochemical Company will further innovate the concept of engineering audit, expand the field of engineering audit, serve the overall situation, focus on the center, highlight the key points, and carry out targeted follow-up audit of the whole process of engineering projects on the basis of adhering to the sampling audit of engineering settlement, so as to realize the change of audit from afterwards to before and during. In the process of management audit focusing on improving and standardizing project management level, we should strive to explore new ways of service reform and economic construction, and realize our own innovation and development in this process, and complete the audit transformation of project audit from discovery audit to preventive audit and from compliance audit to value-added audit.