One is to sort out the organizational structure of the group company and the authority of control, mainly in terms of personnel and business to enhance the independence of the audit department. Internal audit institutions in the organizational structure of the group company should be generally by the general manager and the board of directors or under the dual leadership of the audit, administratively responsible for the general manager, operationally responsible for the board of directors, and the establishment of reporting channels to the shareholders' meeting. State-owned group companies can generally be directly managed by the secretary of the Commission for Discipline Inspection of the audit department, in order to form a synergy of audit and discipline inspection and supervision supervision, with the Commission for Discipline Inspection and Supervision of the investigation of cases of violations of discipline and law. The internal audit department should not be over-involved in the operation of specific businesses, and maintain operational independence; secondly, participate in internal audit associations and CIA clubs, and communicate more with other enterprises to exchange the duties of the internal audit department, its daily operation, and the development of its business, and to understand and learn from the specific initiatives of other units in improving the independence of internal auditing; thirdly, strengthen the education of audit practitioners in professional ethics, and in the specific auditing work Maintain an objective and impartial mindset, and remain neutral in making audit professional judgments; fourth, enhance the independence of the auditors, the head of the auditing organization and the relevant audit staff's salary and related benefits and promotions determined by the Board of Directors or the Audit Committee under the Board of Directors.
Two, standardize the audit workflow, through the system, duties, forms to improve the standardization of work
One, according to the actual situation of the Group and the needs of the internal audit work, sorted out the audit workflow, the development of the audit department's duties as well as the department's internal job setup and job responsibilities; two is the development of the company's internal auditing system, and through the company's senior management, the Board of Directors Secondly, the internal audit system of the Company was formulated and approved by the senior management and the Board of Directors of the Company, and the duties and rights of the internal audit were determined through the system; the audit operation procedures and relevant forms for financial income and expenditure audits, internal control audits, construction project audits and management audits were formulated to standardize the implementation criteria of the internal audit work and to ensure the quality of the audit work; and thirdly, the review of the audit working drafts and the relevant process information was further strengthened to ensure that the audited information was filed accurately and completely.
Third, the integration of internal and external resources, good communication and coordination
One, the internal audit department entrusted the external audit intermediary to carry out the work, we must supervise the external audit institutions to carry out the work in accordance with the internal audit standards, and review the working drafts, supervise the work of external audit intermediary; second, the establishment of the audit intermediary pool, regular assessment of the work of the external audit institutions to evaluate the work of the external audit institutions, eliminating the unqualified external institutions, and regular updates of the audit intermediary pool, and the work of the external audit institutions. qualified external agencies, and regularly update the intermediary agency database; Third, actively coordinate with various departments of the Group companies, subsidiaries and audit intermediaries to do a good job in auditing the annual report.
Fourth, to improve the level of operation and management oriented, give full play to the role of audit services
One is to do a good job of internal management audit. Group companies and subsidiaries of the procurement department, production department, sales department, research and development department, logistics department, after-sales department, human resources department and other business departments of the audit, to check the fulfillment of the duties of each department, as well as other departments work with the coordination and interface; the second is to do a good job of external audit of the operation. Group companies and companies operating results of effectiveness, the implementation of plans and budgets, market maintenance and customer development and other audits, to assess the level of operation; third, moderate intervention in the management process, together with the relevant units to seriously study the problem and propose solutions, as a good adviser, good service; fourth, to participate in the company's contracts and other important documents, the examination and signing.
Fifth, strengthen the audit process management, improve the usefulness of the audit report
One is to carry out a serious pre-audit investigation, through the symposium, site visits, study of relevant information and other methods, to fully grasp the basic situation of the audited unit and business processes, identify the significant risks, and prepare a preliminary investigation statement; the second is the application of auditing software, the preparation of the working papers, reduce the waste of time, and improve the efficiency of audit work, in order to do a good job of audit quality. Audit work efficiency, laying the foundation for good audit quality control; Third, the audit process using big data analysis, timely identification of risks, found the audited unit's problems, and put forward operational audit recommendations on the basis of full communication; Fourth, the preparation of the audit report should be concise, succinct, and easy to understand, with full consideration of the requirements of the report users.
Sixth, do a good job of follow-up audits, the establishment of problems and risk matters ledger, clarify the responsibility for rectification
One is to establish a problem rectification ledger, detailing the content of the problem rectification, time limit, responsible units and responsible persons. The audited unit or department is the first person responsible for the rectification work, and the auditing department assumes the supervisory responsibility; secondly, according to the audit results, improve the risk matters ledger of the company and the department, and strengthen the inspection of risk matters; thirdly, combine the audit rectification and the performance appraisal of the group company, to ensure the effective implementation of the audit recommendations; fourthly, according to the problems found in the audit work and the rectification situation, and establish the list of risk matters. Gradually realize the change from discovery to prevention, timely risk warning.
Seven, carry out special audit investigation, for the management decision-making to provide a basis
One is to collect clues, the establishment of the company's fraud reporting contact information, including telephone, EMAIL mailboxes, etc., and inform the customers, suppliers, for the company's employees to carry out an audit investigation of complaints of fraud, and to take measures to protect the whistleblower; the second is to investigate the accidents that occurred during the production process, to clarify the responsibility, prepare an investigation report and take measures to protect the whistleblower; second is to investigate the accidents that occurred during the production process, to clarify the responsibility, prepare an investigation report and take measures to protect the whistleblower. Sort out responsibilities, prepare an investigation report and report to management as the basis for management decisions; Third, with the Board of Directors, Supervisory Board, according to their needs to carry out special audits and investigations, and make recommendations.
VIII. Strengthen training and learning, improve business skills, update the knowledge system, and closely integrate training and learning with work practice.
One is to study the country's major economic policies, familiar with the changes in the development of the industry in which the company is located and the company's internal business processes; the second is to encourage internal auditors to participate in the title of auditor and the International Register of Internal Auditors to learn, on time to participate in the practitioner's continuing education, and to hire external excellent auditors to the company's training; the third is to strengthen the management of the business training program, carefully formulate training measures, and regularly organize Auditing laws and regulations, new knowledge of finance and taxation, regular organization of auditing business exchanges, strict implementation of auditing ethics, and continuous improvement of auditing professionalism and quality of service; Fourth, designate a person to pay attention to the relevant laws and regulations issued by the Audit Commission, State Administration of Taxation, Foreign Exchange Administration Ministry of Finance, SSE, SZSE and other relevant government departments' websites in a timely manner and organize learning; Fifth, join the China Internal Audit Association The company has established contacts with other companies' internal audit organizations to learn from each other's good experiences and practices.