Part I: Model essay on internal audit report

Financial audit report of Jinlianhua pharmaceutical wholesale company

Audit Report (Table of Contents)

I. Overview of Trollius chinensis Company (Basic Information)

II. Report on Audit Findings

1, financial problems

2. Problems in logistics procedures.

Three, the evaluation of the existing financial personnel of Trollius chinensis (audit conclusion)

Fourth, the rectification measures

V. Rectification suggestions (audit suggestions)

VI. Problems to be Reflected in the Office's Investigation

VII. Evaluation and suggestions on the operation of HK Pharmacy

VIII. Comments and suggestions on HK Company's liquidity application report

IX. Other suggestions

Financial audit report of Jinlianhua pharmaceutical wholesale company

Group company leaders:

According to the documents of the Group Company, the Audit Department formed the financial audit team of Jinlianhua Pharmaceutical Wholesale Company, and conducted a comprehensive audit of Jinlianhua Pharmaceutical Wholesale Company (hereinafter referred to as Jinlianhua Company) from March 5, 20xx to June 30, 20xx. According to the provisions of the internal auditing standards and the documents of the Group Company, the audit team adopted the necessary audit procedures, focused on the financial and business processes, and extended the audit of Tieling Branch. Trollius Company is responsible for the authenticity and completeness of the financial and accounting information and other relevant information provided by it, and has made a written commitment to this. The responsibility of the audit team is to carry out the audit and issue the audit report.

The audit is now reported as follows:

I. Overview of Tieling Branch of Liaoning Province (hereinafter referred to as Tiefen)

1 and Tiefen were registered on1August 9, 1999 with a registered capital of RMB 8.9 million. Business scope: wholesale western medicine preparations, Chinese patent medicines, Chinese herbal medicines, Chinese herbal pieces, biochemical medicines and biological products; Medical devices. The ownership structure is:

2. Organization: company leaders, offices, quality control department, business department, finance department, Huaibei Road Wholesale Department, Tiefen Pharmacy, Tiefen Office, Jiangnan Office and Shaanxi-Gansu-Xinjiang Office.

3. The leadership team consists of three members: General Manager Zhang Tie-Lin, Deputy General Manager Gan Ping and Business Director Tengger singer. The company has employees (including offices) 158.

4. By the end of 20xx year1February 3 1 day, the total assets, total liabilities, net assets and inventory of the iron branch company were RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

20xx year 1 month-March, the main business income is ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The delivery is RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

The total assets, total liabilities and net assets of Tiefen Pharmacy are RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× 20xx 1 month-March, the sales income was RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

II. Report on Audit Findings

After the audit, we found that the financial work and logistics procedures of Jinlianhua Company were extremely irregular, the overall quality of work was low, and the finance lost control of the company's business, which seriously affected the normal business development of Jinlianhua Company. The reasons are directly related to the wrong logistics procedures, the low quality of financial personnel, and many improper rectification at the last audit site.

1) Financial problems:

The overall financial work quality of the Iron Branch is low, and individual accountants are even basically incompetent for their posts, especially in the handling of logistics accounts, which is extremely irregular, and the finance can not play a minimum role in supervision and control, which not only fails to serve the business well, but also hinders the normal development of the business in many cases. The specific performance is as follows:

1, financial work is extremely irregular. Shown in:

(1), the department work chaos. Chen Xiaoer, the logistics accountant, doesn't cooperate with the accountant in charge in his work. The cashier has undertaken a lot of work that should be undertaken by the logistics accountant, resulting in a backlog of his own work, and sometimes he doesn't obey the work arrangement of the accountant in charge. In addition, the financial management level of the chief accountant is limited, which eventually leads to the bad situation that the department personnel can't communicate effectively and the chief accountant can't effectively manage the department work.

② The division of responsibilities of accounting posts is unreasonable. Logistics accounting does not record current accounts related to logistics, but is responsible for expense accounting. A lot of work within the scope of logistics accounting duties may be done by cashiers and business offices, which will affect work efficiency and quality.

(3) The last auditor's opinions on financial standardization and rectification were unreasonable and violated the criteria of the Accounting Law.

Ask the cashier to sort out and keep accounting vouchers. Now, although the cashier doesn't keep the vouchers, he still undertakes the tedious work of sorting out accounting vouchers.

(4) The cashier's cash and bank deposit receipts and payments on the same day can't be accounted for on the same day, and it can't be settled on a daily basis, which is not only unfavorable for future reconciliation, but also leaves hidden dangers for interception and misappropriation of monetary funds.

⑤ The account book registration is not standardized: the cover activation registration is incomplete, and the logistics account book even has no cover; At the end of the month, there is no total and accumulation of this month, and there is no balance at the end of the month, which makes it very difficult to retrieve data.

2. The logistics accounts are incomplete and inaccurate. Shown in:

(1) The Finance Department has no manual account for delivery and receipt and manual account for inventory goods entering, selling and storing: when receiving and leaving the warehouse, the logistics accountant only registers the computer account instead of the manual account, and when leaving the warehouse, the computer account is registered according to the Delivery Application Form instead of the Outbound Doc. Computer accounts can't keep up with the business progress, and logistics accountants themselves say that the accuracy can only be guaranteed to be above 90%, and there have been many cases of abnormal deviations in the data provided (for example, the inventory of HK provided to the leaders of operating companies was several hundred million).

(2) Only after receiving the invoice can the incoming goods be registered in the manual account of the inventory goods, and only after issuing the invoice can the outgoing goods be registered in the manual account of the inventory goods. The function of the inventory goods account is only to carry forward the cost at the end of the month.

(3), because the Finance Department has no manual account for delivery and receipt and manual account for inventory goods invoicing, and the computer invoicing account is inaccurate, when the leader of the operating company or the head office asks for the report data related to logistics, the Finance Department can't provide it directly. Every time, the Finance Department asks for it from the Business Department, which provides the final data according to the account of the Business Department, and the cashier does not finish the final reporting work.

3. The computerized division of labor is unreasonable. As only Tang Wei was trained in computerization, Yico Zeng, an expense accountant, was not involved, which led to the fact that expense accountant can't operate financial computerization so far, which artificially caused unreasonable division of financial responsibilities. Although logistics accounting has been intensively trained in Tieling 15 days and trained by software operators of UFIDA for more than 50 days, it has little effect and still cannot effectively operate financial computerization. The specific situation is as mentioned above.

4. Yuanhua Wholesale Department has off-balance-sheet funds. The cash receipts and payments of agents in the wholesale department did not pass through the cashier in the Finance Department. At present, HK Company has an accountant in the wholesale department, who is also in charge of cash and accounting treatment. Cash receipts and payments are made directly in the wholesale department, and the manual sales list is filled in with white bars. At the end of each month, the accountant will make a proof of charge to an account, which will be reported to the Finance Department by telephone after the summary of the subjects for accounting treatment. The actual audit found that it was not merged into the accounts of HK Company at all. Since the beginning of this audit, it has been claimed that the computer motherboard was sent for repair, and it was impossible to provide previous data and check with its manual bills. The operation of non-Beisheng products in the wholesale department belongs to off-balance-sheet operation. According to the evidence ascertained so far, since the account was opened on February 5, 20xx, 23 cash deposits * * * 896,000 yuan, expenditures 18 * * 656,600 yuan, and the balance of the passbook is 239,400 yuan.

5, to barter drugs without treatment, artificial losses. It is understood that the former Anhui Shuguang Pharmaceutical Company owed the payment for Isatis indigotica in Huaibei area, and sent a batch of generic drugs of RMB 850,000 to Jinlianhua Company in the form of barter to offset the debt of Isatis indigotica. As the financial staff of Tiefen Company didn't know how to account for the goods, they reported the situation to the financial leaders of Jinlianhua Group, who directly asked Tiefen Company to "go back and forth where the money came from", resulting in the failure to sell the goods in time and the aging batch number, which has not been accounted for so far. (Note: It is now sold in the wholesale department.

Most of the agent drugs belong to this batch of drugs)

6, artificial tax evasion. According to the last auditor's request, the original iron branch company had an inventory of 2.38 million yuan, which was directly transferred from the book to "other receivables-the original iron branch company", which artificially caused the fact that the current iron branch company was regarded as sales for tax purposes, and the iron branch company might bear nearly/kloc-0.00 million yuan in taxes and unpredictable losses of tax evasion fines.

In addition, according to the requirements of the last audit, all the debts receivable from the former old railway branch were adjusted to "other receivables-the former railway branch", and now these debts have been gradually recovered, but they have not been recorded in the accounts, but the money has been directly transferred through the way of bank entry and bank exit. It has been found out that * * * has 1 1 payment of RMB 484,300, and all of it has been transferred.

7. The total amount of investment funds is wrong, and the whereabouts of the extra investment amount are unknown. Due to the financial failure to account for this economic event, in order to make the paid-in capital of HK company reach ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

In addition, the original RMB ××× 10,000 for the acquisition of Tiefen Pharmacy actually included RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The statement of Tiefen Pharmacy has not been merged with the statement of Tiefen Branch, and the group finance has not made a request. As a result, the employees of Tiefen Branch still think that the Group has not invested in Tiefen Pharmacy.

8. The warehouse inventory method is incorrect. In the past year, three times a month, I didn't know that I should prepare the inventory list in advance according to the book number of the inventory goods before the inventory, and check with the back office and warehouse keeper of the business department before the inventory. On-site inventory, only use blank paper to record the physical number. After the inventory is completed, go back to the company to check the accounts. The inventory number recorded on the white paper is not sure that the number is accurate, but it needs to be checked in many ways. It is impossible to find out whether there is a discrepancy between the accounts and the facts on the spot. Inventory counting is a mere formality.

9. The financial department cannot effectively review the business commission and invoice application. Logistics accounting can't check the Invoice Application Form and the Business Commission Form because there is no Delivery and Collection Account and the computer account can't keep up with the business progress and can't guarantee the accuracy. At present, the actual operation method is: the cashier borrows the "Delivery Application Form" saved by the business office, and checks it after checking it. It not only greatly increases the cashier's workload, but also can't guarantee its accuracy, which also delays the approval of invoicing and business commission and reduces the quality of financial services. There are many complaints about the leaders and salesmen of this operating company.

10, lack of basic skills in logistics accounting treatment. The goods transfer and exchange were not handled according to the prescribed procedures, and the logistics accountant did not understand how to deal with them, which led to the computer account being unable to be handled because of the irregular logistics, and the data in the computer was obviously unavailable.

1 1, finance is out of control of logistics. Except for Beisheng products, other agents operated by the wholesale department have no ledgers in the financial department and business department (only an accountant is set up in the warehouse for accounting, and the accounts are not posted in time), so it is difficult to carry out effective supervision and control.

12, finance is out of control of the big pharmacy. The purchase, sale and deposit of large pharmacies are all registered by the counter salespersons themselves, while the financial department only registers the amount account by the expense accountant, without registering the relevant commodity variety details and quantity, so it is impossible to effectively supervise and control this business.

2) Problems in logistics procedures:

1, irregular warehousing. The business department will hand over the delivery receipt sent by the joint-stock company to the warehouse keeper. After receiving the goods, the warehouse keeper will directly put them into the warehouse and fill in the receipt without signing the quality inspection. There is no quality inspection link for the receipt document. At present, the standard practice required by the group company is: after receiving the goods, the business department of the operating company counts the purchase order and the delivery receipt of the supplier, and immediately fills in the receipt. After the quality department has passed the inspection and signed it, the warehouse keeper signs it according to the receipt, and submits it to the business department and the financial department for bookkeeping (the production batch number must be indicated on the receipt).

2. The delivery is not standardized.

The nonstandard delivery procedure is the root cause of the logistics accounting confusion of HK Company.

According to the requirements of the last audit site rectification, the delivery procedure of HK Company is: fax the approved delivery application form to the warehouse keeper for delivery → register the delivery notice → register the sales ledger → register the product delivery subsidiary ledger. At present, the standard practice required by the group company is as follows: the business department of the marketing company immediately fills in the outbound order after receiving the approved delivery application form (the number of the delivery application form and the production batch number should be filled in the outbound order) → after the quality department signs it → the warehouse keeper delivers the goods with the delivery copy of the outbound order → the business department organizes the delivery. The "business copy" of the outbound order is submitted to the back office of the business department for bookkeeping, and the "financial copy" is submitted to the finance department for bookkeeping.

In the last audit site rectification: the business department was not required to issue a receipt outbound order; The warehouse keeper delivers the goods according to the faxed delivery application form, and finally fills in the outbound order; Each department shall register relevant accounts according to the delivery application form.

The above points are the root of the confusion of HK logistics accounts. At the same time, there are still the following problems in HK's logistics: ① Incomplete approval procedures for delivery application forms.

(2) The delivery failed to pass the quality inspection, and the goods were not delivered completely according to the principle of first-in first-out.

(3), the warehouse by business office fax delivery application form or telephone notification delivery, after completing the formalities. (4), sometimes the delivery does not go through the warehouse keeper, and the delivery is directly delivered by the delivery clerk, and the formalities are completed afterwards. ⑤ Return goods due to quality problems, which have not been inspected by quality inspection, and have not been put into storage, and are directly replenished out of storage. 6, in violation of the provisions of the direct delivery to the salesman.

3. The library method is incorrect.

(1), the inventory is not accounted for before, and the inventory list is not prepared.

(2), on-site inventory without business personnel to participate in.

(3) It is impossible to find out whether there is any discrepancy between accounts and facts on the spot.

Third, the evaluation of the existing financial personnel of Tiefen Company

According to the results of this audit, at present, the basic quality of financial personnel in various positions of Jinlianhua Company is generally low, and individual positions can not meet the professional skills that corresponding positions should have. The specific evaluation is as follows:

1, Accountant in charge (expense accounting) Zhao Benshan: She has a strong ability to deal with external social relations (industry and commerce, taxation) and has a certain overall accounting handling ability, but her management ability is average, her computer application skills are low, her expenses are not strictly controlled, and she lacks sufficient understanding of standardized financial management and standardized logistics management, and her financial related ability in logistics is poor. It lacks sufficient prestige in the finance department, and it is difficult to effectively organize the work of the finance department.

2, logistics accounting Bi Fujian: After two times of computerized training, I have a certain foundation of computerization, but I still can't fully master the operating skills of computerization; Basic financial skills are not solid.

Chapter II: Examples of Audit Reports

basic framework

I. Introduction

Second, the basic situation

Third, the performance of the term of office

Fourth, performance evaluation during work

V. Exchanges with the head office and joint and several liabilities

Report structure

Six, the main problems existing during his tenure.

VII. Major economic issues

VIII. Assets and liabilities at the end of the term of office

IX. Suggestions

I. Introduction

Work basis, audit method, audit purpose, audit procedure and audit scope.

1, working basis

Example: According to the requirements of the Notice on Auditing the Economic Responsibility of Director XX, Ji Zi No.XX.

2. Audit methods

On site audit, submit the audit, etc.

Example: An audit team composed of members conducted a on site audit on the Bureau (hereinafter referred to as "an Bureau") from ××××××× 2002.

3. Audit purpose

For example, the main purpose of this audit is to analyze the profit and loss, assets and liabilities, major economic issues, and related economic responsibilities during XX's tenure.

4. Audit procedures

During the audit, the audit team listened to the introduction of the current and outgoing leading bodies of the bureau, consulted the accounting statements and consolidated working papers of a bureau from 1995 to 20xx1February 3 1 day, randomly reviewed the relevant account books and vouchers of the bureau headquarters, a company, a second company and a Shanghai company, and checked the profit and loss of ×× during this period. At the same time, the necessary audit procedures, including sampling, were implemented for major issues such as major investment, asset purchase, contract management, cadre management and contingent liability management during his tenure.

5. Audit scope

Time range. During the economic responsibility audit for Director XX, that is, from 1995 to 20xx1February 3 1 day, some major audit items were extended and postponed.

Spatial scope: including the headquarters and all its subordinate legal entities and unincorporated branches.

Second, the basic situation

Provide the basic information of the audited entity: enterprise organization structure, number of wholly-owned and holding enterprises, registered capital, business scope, department structure and staffing, qualification level, management structure, awards of quality projects and enterprises, and basic information of personnel structure at the end of the year.

1, registered capital (or capital injection by legal person)

Example: It was established in 1952 with a registered capital of 200 million yuan and a legal representative of ××. It is an enterprise affiliated to and registered with the State Administration for Industry and Commerce and has qualifications.

2. Scope of business

3. Establishment and staffing of departments and institutions

Example: As of the end of the audit, there are three functional departments under the bureau headquarters: General Manager's Office, Development Research Department, * * *13. On-the-job staff of the bureau headquarters 100, of which 13 are above the deputy chief engineer. Among the on-the-job employees in the headquarters, 43 people have a bachelor's degree or above, accounting for 43% of all the on-the-job employees in the headquarters.

4. Qualification registration

Example: By the end of the audit, the bureau headquarters has the first-class qualification for general contracting of engineering construction and the first-class credit for highway construction (unincorporated branches may not include this part).

Basic situation

5, enterprise management structure

Example: As of 20xx1February 3 1 day, the Bureau has one company, two companies and three companies 18 wholly-owned subsidiaries; Shanghai company, Xiamen company, Beijing company and other six regional companies. (assisted by frame diagram)

6. Awards of enterprises

During his tenure, this enterprise was awarded ""in 1996, ""in 1997, ""in 1999 and ""in 2000. etc

7, the winning project

For example: 1995 to 20xx, the * * * Bureau won awards 10 1 above from the head office and provincial and ministerial level, including 2 national quality engineering awards, 2 Luban award projects, 5 Luban award projects for participating in construction, 39 provincial and ministerial award projects such as Magnolia Award and Great Wall Cup.

8. Personnel structure

static analysis

Example: By the end of 20xx, there were 18,592 employees in a bureau, including: on-the-job15,1kloc-0/person, laid-off and other 349 1 person. Judging from the personnel structure of the Second Bureau, graduates with bachelor degree or above and senior professional and technical personnel account for 7.18% and 2.49% of the total number of the Second Bureau respectively.

dynamic analysis

According to statistics, from 1995 to 20xx, × Bureau received or introduced 2,86 1 person of college graduates, and in the same period, management and professional technical talents such as college students lost1099 people. From the trend, the number of college graduates admitted and introduced dropped from10,029 in 1995 to 129 in 20xx, with a rapid decline year by year; However, the number of people leaving enterprises has increased rapidly year by year.

Third, the performance of the term of office

Contents: 1, budget implementation 2, production and operation (main business development) 3, economic benefits.

4. Evaluation of financial information 5. Analysis of cash flow 6. Evaluation of operation quality

7. Operation of assets (whether assets reorganization, enterprise restructuring, employee security, etc. are carried out according to relevant requirements) 8. Decision-making procedures for major issues (decision-making procedures for major issues such as major investment, financing, restructuring, and large capital movements) 9. Major investment.

1, budget implementation

Example: During the tenure of Director XX (1995 to 20xx years), the accumulated turnover is125.85% of the total budget (plan), and the accumulated profit is120.78% of the total budget (plan).

2. Production and operation

written description

Since 1995, X Bureau has actively expanded the markets of Shenzhen, Shanghai and Beijing with the guidance of national investment, and adjusted the business strategy and task structure, so that the production and operation of enterprises have continued to grow, the economic benefits have been steadily improved, showing a rapid development momentum. However, since 1999, the production and operation of enterprises have stagnated and gradually showed a downward trend. (It can be omitted or abridged as required)

Digital description

For example: 1995 to the end of 20xx, the cumulative contract amount signed by the Bureau of X was billion yuan, with an average annual amount of billion yuan; Accumulated turnover of billion yuan, with an average annual turnover of billion yuan; The total output value of the construction industry has reached billion yuan, with an average annual output value of billion yuan; The average annual excellent and good rate is 73.28%, and the average annual total productivity is149,300 yuan/person/year. (Explained by the attached table)

3. Economic benefits

Overall financial situation and explanation from to (table available)

1. Production and operation completion. Income, costs, expenses, profits and changes. Compliance of revenue recognition and matching of revenue and cost accounting.

2. The composition of profit, the method of income confirmation, the matching of income and cost accounting, and the increase of labor cost.

3. Creditor's rights, debts, inventories and projects under construction.

4 assets, liabilities and owners' equity. Asset structure, asset quality and capital preservation and appreciation.

5. Cash flow analysis.

6. Budget management and implementation.

7. Measures, effects and main problems of financial and capital supervision and management of overseas enterprises.

8. Assets and capital verification.

9 non-performing assets, the number of potential losses and the handling situation.

10. List of domestic and foreign enterprises not included in the consolidated accounting statements (including: reasons and status quo of non-merger, investment date, investment cost, share ratio, number of assets, net assets, net profit, number of employees, company address, legal representative, etc.).

1 1. Rectification of qualified audit reports of accounting firms in last year.

12. Main work of financial management in 2004. Present situation and training of financial staff.

The economic benefits reflected in the statement

Example: 1995 to June of 20xx, the statement of X Bureau reflects the accumulated project settlement income of billion yuan, with an annual average of billion yuan. Accumulated comprehensive benefits reached billion yuan, including net profit of billion yuan and savings of accrued salary content of billion yuan. Revise the report data with the auxiliary explanation in the attached table (this part can be omitted and replaced by the economic benefits after audit and verification).

Example: In addition to the profit and loss reflected in the above statements, the potential loss during the term of office of XX is RMB 10,000. In addition, during his tenure, he still formed non-performing assets of 100 million yuan. In addition, it does not include the contingent losses that may be caused by the external guarantee and pending litigation of the enterprise). (Supplementary explanation of the attached table)

4. Evaluation of financial information

According to the audit information, X Bureau did not fully adopt the principles of accounting prudence and revenue recognition in accounting, and the accounting of costs and expenses did not conform to the principle of accounting ratio to a certain extent, which largely reflected that enterprises were biased towards financial indicators and violated financial accounting principles and accounting standards, financial information was distorted, and profits were inflated. For example, among the total losses and potential losses (deducted potential profits) of the company, the imaginary income is billion yuan.

5. Cash flow analysis

After deducting the factors that affect profit and loss but not cash flow (depreciation, amortization, withholding, investment income under equity method accounting, etc.), the cash flow generated by operating activities is compared with operating profit (deducting investment income), and the cash flow generated by investment activities is compared with enterprise investment and investment income.

The cash flow generated by fund-raising activities is compared with corporate bank loans.

6, business performance evaluation

Income and cash inflow from selling goods and providing services are analyzed. The growth rate of income, accounts receivable, bank loans and the percentage of accounts receivable at the end of the year are compared and analyzed.

V. Exchanges with the head office and joint and several liabilities

1, contacts with the head office (capital investment or support given by the head office during his tenure)

Ex.: By the end of 20xx, it was verified by audit that × bureau owed the current account of the head office1900,000 yuan. During his tenure, in order to alleviate its debt crisis, the head office has successively repaid the bank loan of 35 million yuan (which has been converted into the investment of the head office).

2, the head office for x bureau guarantee.

Ex.: According to the audit, by the end of 20xx, the loan guarantee provided by the head office for XX Bureau was billion yuan, and by the end of March 2002 it was billion yuan. By the end of the audit, the audit did not find that the loan guarantee part of the head office was overdue. (Auxiliary list in the attached table)

3, x bureau for the head office guarantee.

Ex.: By the end of 20xx, the X Bureau had guaranteed loans of RMB billion for the head office, including RMB billion and USD million. Auxiliary explanation of schedule

VI. Main problems during the term of office

Pay attention to four aspects: 1, cadre management (management of operators), and fund management.

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