Report on the development of audit work
Report on the development of audit work. We can know what the audit is about just by its name. It is responsible for auditing whether there are problems in an enterprise, government or other organizations and whether the work is in place. This position has always been difficult to do. The following is a report on the development of audit work. Report on the development of audit work 1
* * * * Since its establishment in August, 2**, under the correct leadership of the group company, the Audit Department has adhered to the guidance of the Party's * * * spirit, conscientiously implemented the Audit Law and the spirit of the internal audit work of the group company, adhered to the audit policy of "comprehensive audit and highlighting key points", and closely focused on the group company according to the requirements of the leaders of the group company. Focusing on maintaining the financial order of the group company, standardizing the economic behavior of the group company, promoting the construction of a clean and honest government, and improving the efficiency of the use of funds, and aiming at promoting the healthy and sustainable development of the group company, we actively performed the audit function and carried out various audit work, which successfully completed various tasks and achieved certain results. The internal audit work of the group company in the past 2** years is summarized as follows:
1. Strengthen study and training to lay a good foundation for internal audit work
Since its establishment, the Audit Department has strengthened study and training for auditors. 1. Organize auditors to seriously study the Audit Law and other national laws and regulations and the spirit of the internal audit work of the group company, so as to improve the ideological understanding of all auditors. Fully understand the significance of the establishment of the audit department of the group company, and fully understand that carrying out the audit work is the need to implement the spirit of the 18th Party Congress, strengthen the building of a clean and honest party style, and promote the development of anti-corruption work. It is also the need to ensure that cadres and workers are law-abiding, honest and clean, and it is the need to promote the healthy and sustainable development of the group company. It is necessary to enhance the sense of responsibility and mission, fully perform the audit function in accordance with the spirit of the group company's internal audit work, do a good job in internal audit work and obtain internal audit work. The second is to train auditors in policies, regulations and business knowledge, improve their level of policies and regulations and audit business skills, so that auditors can correctly perform audit functions, do a good job in various audits, complete audit tasks and achieve audit results.
2. Clarify work objectives to ensure the smooth development of internal audit
In order to ensure the smooth development of internal audit, the Audit Department has clearly defined work objectives: First, strictly implement national audit laws and regulations, standardize audit behavior, and improve audit efficiency. It is necessary to strengthen the system construction in combination with the actual situation of the group company, establish, improve and perfect various systems, build anti-corrosion and anti-corruption barriers, and promote the development of party style and clean government construction. Second, we should focus on the central work of the group company, actively carry out internal audit, adhere to the audit of financial revenue and expenditure as the basis, focus on the audit of material procurement, infrastructure projects, medium-term debts, and the use of large amounts of funds, constantly broaden the audit field, increase audit supervision, improve the sense of responsibility and management level of management departments and managers, and enhance the economic benefits of the group company. Third, it is necessary to implement the policy of "comprehensive audit and highlighting key points", while doing a good job in auditing key departments, key funds and major issues, gradually expand the audit coverage, further give play to the supervision and service functions of audit work, and make timely suggestions on problems found in the audit, so that the audited units can effectively strengthen the system construction and daily revenue and expenditure management level.
Third, work hard to complete the internal audit task
According to the working spirit and work arrangement of the group company, the Audit Department started the internal audit work from September of 2**, and completed the internal audit task with good results through the hard work and conscientious work of all auditors.
(a) to carry out financial inspection, improve the level of financial management
In September 2**, the Audit Department organized all auditors to conduct a financial inspection of the subsidiaries of the group, focusing on the establishment of the new company and the correction of the old company. In the process of financial inspection, the new company is required to formulate a sound financial management system, so that the company's financial management work can be followed by rules and evidence, and financial management can be effectively carried out by the system, so as to promote the institutionalization and standardization of financial management, implement effective financial supervision, ensure that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent, so as to prevent the occurrence of violations of financial discipline. During the financial inspection of the old company, it was found that the fixed assets were not counted and the accounts receivable were not reconciled. The old company was required to strengthen the management of the fixed assets, establish and improve the fixed assets account books, strictly conduct daily accounting, management and disposal of the fixed assets, and record the increase and decrease of the fixed assets, income and expenditure in a timely manner to ensure that the accounts are consistent with the accounts. It is necessary to conduct regular inventory of fixed assets, conduct a comprehensive inventory at the end of the year, do a good job in the physical registration management of fixed assets, and ensure that fixed assets are complete and not lost. The old company is required to do a good job in the reconciliation of accounts receivable in time, and at the same time strengthen the work in accounts receivable collection to prevent the loss of accounts receivable and reduce the economic benefits of the company.
(II) Carry out the rectification of small coffers and standardize the financial management order
The Audit Department carried out the rectification of small coffers in November of 2**, requiring the leaders of all units to deeply understand the existence of "small coffers", which disrupted the financial management order of the group company, affected the security of financial funds of the group company, induced and bred corruption, and seriously corrupted the party style, political style and social atmosphere. Second, according to the requirements of the group company, we should improve and strengthen the system construction, further improve various management systems, strictly implement the national financial regulations and financial management rules and regulations, strengthen the use and management of departmental funds, and prevent and eliminate the problem of "small treasury" from the source. By carrying out the rectification work of small treasury, the financial management order is standardized, which plays a positive role in promoting the construction of party style and clean government and preventing corruption.
(III) Actively carry out special audits to promote the overall work development of the group company
The Audit Department actively carried out special audits in the second half of 2**. First, it cooperated with the competent authorities to inspect the company in October and cooperated with the water integration team to follow up the audit and evaluation. Second, an inspection team was set up in November to comprehensively implement the infrastructure projects under construction. Third, set up a team with other departments of the company to cooperate with accounting firms to audit the issuance of medium-term bonds. The development of these special audits has effectively promoted the development of infrastructure projects under construction and medium-term debts, and ensured that the infrastructure projects under construction and medium-term debts are carried out in accordance with the work requirements of the group company and achieved practical results.
iv. problems
the audit department of the group company was established only a few months ago. through the concerted efforts and hard work of all the auditors, it completed the audit tasks assigned by the group company and achieved good results. However, there are still some shortcomings, mainly as follows: First, the auditing methods are relatively simple, and the efficiency of auditing still needs to be improved. Second, audit consulting and audit services have not been fully put in place. Third, due to the shortage of manpower, the audit work has not been fully carried out, such as the performance appraisal of subordinate companies. Fourth, the system construction is not perfect enough. Fifth, the construction of audit informatization is not enough, and the audit methods are primitive and backward. These deficiencies need to be highly valued by the Audit Department, and practical measures should be taken to improve and enhance them in the future work.
work plan for five or 2 years
(1) Strengthen publicity and highlight the importance of audit work
The audit department should effectively strengthen publicity and highlight the importance of audit work, build a window for audit information exchange through blackboard newspapers and bulletin boards, publicize the internal audit work trends, audit laws and regulations, audit systems, etc. of the group company, and report relevant audit results within a certain range. Through these efforts, all the cadres and workers of the group company can further deepen their understanding of the importance of internal audit, improve and optimize the audit environment, understand and support the internal audit work, and promote the healthy and sustainable development of the internal audit work of the group company.
(II) Strengthening financial management and basic accounting work
The Audit Department should cooperate with the financial department to strengthen the financial management of subordinate companies, so that the financial personnel of subordinate companies can thoroughly implement the Accounting Law and other laws and regulations, fully understand the importance of basic accounting work, master the main contents and basic requirements of basic accounting work, further strengthen internal control and basic accounting work norms, and comprehensively improve the level of basic accounting work. The second is to create an accounting culture that advocates honesty and trustworthiness, standardizes accounting and strengthens internal management, and further improve the internal accounting management system in accordance with the Basic Accounting Work Standard of the Ministry of Finance and the financial work spirit of the group company, so that the basic work such as bookkeeping, accounting and reimbursement conforms to the unified national accounting system, laying a foundation for comprehensively improving the quality of accounting information.
(III) Use the audit results to promote the development of the party's work style and clean government
The audit department should make full use of the audit results, strengthen the supervision over the management and use of personnel and property and key positions, and urge cadres and workers to standardize financial management and correctly exercise their functions and powers. It is necessary to strengthen supervision over the implementation of various systems, put an end to "black-box operation" and avoid the occurrence of power corruption, which will not only promote the development of party style and clean government, but also establish a clean and honest contingent of cadres and workers.
(IV) Conduct performance appraisal of subordinate companies to improve their work enthusiasm
The Audit Department shall conduct performance appraisal of subordinate companies according to the work arrangement of the group company. Through the audit, the operating performance of subordinate companies is truthfully reflected, and the assessment is made according to the standards of group companies, so as to reward the superior and punish the inferior, further improve the working enthusiasm of subordinate companies, promote the development of production and operation, and achieve good operating benefits.
(V) Strengthen the construction of audit team and continuously improve the level of internal audit
The audit department should strengthen the ideological construction, professional ethics construction and clean government construction of auditors, and promote legal audit and civilized audit. To strengthen management, strict discipline, strengthen supervision, improve the efficiency and quality of audit work, promote the development of audit work, and contribute to the healthy and sustainable development of the group company. Report on the development of audit work 2
Under the correct leadership of the group company, the audit department strictly abides by various national laws and regulations and earnestly implements the Group's Internal Audit Management System. According to the overall requirements and audit plan of the group company's 2xx annual work, the internal audit work is centered on the enterprise management year of the group company, strengthening the refined management of the enterprise, highlighting the key points, earnestly performing the duties, and well completing the annual audit work plan and the audit tasks assigned by the leaders. Now, the summary of the 2xx annual audit work is as follows:
1. Major work completed
97 audit projects were completed in 2xx * * *. Among them, there are 12 audits of annual financial revenue and expenditure and annual budget implementation, 1 audit of special business assessment, 2 audits of term economic responsibility, 3 audits of financial revenue and expenditure and assets and liabilities of investment enterprises, 38 audits of budget of infrastructure projects and 41 audits of settlement of infrastructure projects, which have made contributions to improving the group's operation and management and improving economic benefits.
1. Budget execution audit and financial revenue and expenditure audit go hand in hand.
Budget execution is audited by combining financial revenue and expenditure management and self-insurance benefits. During the process audit of budget execution, it is necessary to check the compliance of financial revenue and expenditure, asset management, internal control system implementation and internal control process operation, find various problems, communicate with all units in time, and put forward relevant recommendations to guide rectification in view of the existing problems in the audit report. 2xx completed 12 audits of financial revenue and expenditure and budget implementation in the previous year, found 41 problems and made 36 recommendations. From October to November, the Audit Department paid an audit return visit to the rectification status of the problems found in the annual audit and the overdue accounts receivable collection. The personality was to put forward guiding opinions and urge them to be effectively implemented for the units whose rectification was not in place. Through the audit, the financial management system and financial discipline of the group company have been seriously strengthened, which has reserved power for the budget implementation in the next year.
2. Carry out special business assessment audit
In July of 2xx, the company re-appointed the general manager to reverse the annual loss situation of XX car rental company, and signed a business assessment responsibility letter with him. In order to cooperate with the operation and management of the Group, the Audit Department carefully studied the spirit of the document, went deep into the enterprise to understand the operating conditions, repeatedly negotiated with relevant units, and submitted it to the competent leader for review, finally confirming the results of the operating performance assessment of XX car rental company, maintaining the seriousness of the company's operating assessment, and at the same time affirming the diligent and attentive operating results of secondary enterprises.
3. Improve the audit of investment enterprises, and bring the basis for investment evaluation
In order to evaluate the management effect of foreign-invested enterprises, the investment enterprises were audited according to the arrangement of the leaders of the group company, and the financial revenue and expenditure and assets and liabilities of three companies in Shenshan, Yueshen and Taiyi in 2xx were audited, so as to evaluate the management effect of investment companies in depth and comprehensively. Personality is that Taiyi Company's business contract expires, so it is necessary to make a business forecast for a period of time in the future, so as to bring the basis for investment decision.
4. Strengthen the outgoing audit to bring reference to personnel management.
In 2xx, the post of the former general manager of Bao XX and the deputy general manager of New X Lake changed, and the outgoing audit was conducted according to the arrangement of the group company, and the completion, operation and asset management of their business objectives during their term of office were comprehensively evaluated, which brought reference to the personnel assessment of the group.
5. Improve the audit of infrastructure projects
In 2xx years, there are many infrastructure projects, frequent on-site supervision and heavy audit tasks of pre-settlement. Engineering auditors go deep into the project site, carry out on-site engineering supervision and material audit, correct the mistakes in the process of relevant departments, and implement the systematic engineering audit mode of project review in advance, supervision and management in the process and cost control afterwards. 38 budget audits of infrastructure projects were completed in 2xx, with a budget of 8,434,4 yuan and a reduction of 2,868,4 yuan; There were 4 settlement audits of infrastructure projects, with a settlement amount of 13,924, yuan and a reduction amount of 3,843,9 yuan.
according to the requirements of the group company, we will introduce external brain power and market information to the infrastructure projects with project settlement exceeding one million, and conduct fair and just audit of project settlement. In 2xx, external forces were introduced to carry out one project cost audit, and the settlement amount was 2,281,3 yuan, with a reduction amount of 1,199,3 yuan. It has reduced the project cost and saved a lot of money for the group.
II. Main working experience
1. The attention of the group leaders is the key to promoting the internal audit work.
With the great attention and support of the leaders in charge of the group company, in 2xx, the Audit Department successfully seconded business experts such as finance ministers from secondary enterprises to support it, and the finance ministers of secondary enterprises were familiar with the management and business processes, which brought necessary convenience to the progress of the audit work and promoted the smooth completion of the annual audit work.
2. Strengthening process control and improving internal audit quality
Quality is the life of internal audit. The Audit Department comprehensively improves the quality of internal audit work from the aspects of system, means and results management.