I. Financial Audit

1, budget execution audit at the corresponding level (provincial level), hospital audit work plan. In order to promote the strengthening of financial budget management, standardize the allocation of financial funds, and gradually establish and improve the public finance system, organize city, county (city) and district audit institutions to audit the budget implementation and other financial revenues and expenditures at the same level in 20xx, focusing on the audit of budget preparation and implementation, the distribution and use of budget surplus income, the management and use of transfer payment funds, power supply and water supply, etc. Expose and investigate the unreasonable and irregular distribution and use of budget surplus income, chaotic management and use of transfer payment funds, unscientific budget preparation, violation of financial laws and regulations, and lax implementation of fiscal reform policies. End of June.

2, township debt audit (provincial, inter provincial). In order to find out the debt situation of villages and towns, promote the healthy operation of villages and towns, organize city, county (city) and district audit institutions to clean up and audit the debt situation of villages and towns, find out the quantity, type and use of township debts, reveal the causes of debt formation, and put forward targeted audit suggestions to provide decision-making basis for the municipal party Committee and the municipal government to resolve township debts. It ends at the end of April.

3. Audit of final accounts. In order to find out the current situation of financial operation and management, promote the deepening of financial reform and improve the quality of financial operation, the 20xx-20xx annual financial accounts of Yangxin County (audit of provincial offices) and Xisaishan District (carry-over project from last year) were audited. Focus on auditing fiscal revenue and expenditure and operation quality, local government's management and operation of finance at the same level, budget management and tax management of fiscal and taxation departments, and legal compliance of management and use of various financial funds, exposing and investigating problems such as low quality of fiscal revenue, inadequate implementation of various fiscal reform policies, and violation of national tax collection and management policies. The end of August.

4. Audit investigation on the implementation of four financial reform policies (city). Combined with the budget execution audit, the audit investigation was carried out on the implementation of four financial reform policies by relevant units. End of June.

Second, administrative audit.

5, municipal and related units of financial revenue and expenditure audit (city). In order to promote the standardization of budget management and improve the efficiency in the use of financial funds and the level of financial management, the 20xx annual financial revenues and expenditures of three administrative institutions, including the Municipal Public Utilities Bureau and the Municipal Personnel Bureau, and the 20xx-20xx annual financial revenues and expenditures of the Shanghai Liaison Office of the Municipal People's Government were audited. Focus on investigating and dealing with the problems of falsely reporting expenditure items to defraud financial budget funds, using authority to collect fees in disorder, arbitrarily apportioning fees, arbitrarily imposing fines, violating the two lines of revenue and expenditure, making arbitrary payments, accompanying * * * to eat and drink, accompanying * * * to travel, and setting up "small coffers" privately. 165438+1ends at the end of October.

6, hospital industry audit (city). In order to strengthen the financial management of hospitals, standardize the charging behavior of hospitals, and strengthen the procurement management of drugs and medical equipment, the municipal audit institutions were organized to audit the financial revenues and expenditures of 20xx in five municipal hospitals, including Huangshi Central Hospital (a project carried over from last year), Huangshi First Hospital, Huangshi Second Hospital, Huangshi Fourth Hospital and Huangshi Tuberculosis Prevention and Control Institute, as well as daye city, Yangxin County 1 level hospitals. Focus on investigating and dealing with illegal charges, indiscriminate price increases, idle waste, kickbacks in the procurement of drugs and medical equipment caused by blind procurement of large medical equipment. , promote the reduction of medical expenses, solve the problem of expensive medical treatment for the people, and serve the construction of public health system in our city. End of June.

7, school-run industry audit (city). In order to promote the strengthening of school financial management and standardize the charging behavior in the education industry, the city's audit institutions were organized to audit the 20xx annual financial revenue and expenditure of experimental high school, two municipal schools in No.6 Middle School and four districts 1 school. Focus on investigating and dealing with problems such as arbitrary charges and disorderly classes in schools, deeply analyze the causes of the problems, and put forward improvement measures and suggestions. In order to strengthen the decision-making service of the education system construction in our city, the work plan "Hospital Audit Work Plan" ended at the end of June.

Three. Audit of special funds

8, five social security funds audit (provincial). In order to find out the current situation of social security fund management in our city, promote the strengthening of fund management, and improve the construction of social security system in our city, in accordance with the unified arrangements of the National Audit Office, 20xx annual basic old-age insurance fund for enterprise employees, basic medical insurance fund for urban employees, unemployment insurance fund, enterprise annuity fund, work injury insurance fund and maternity insurance fund were audited, focusing on checking the authenticity and integrity of the income and the legal compliance of expenditures of each fund, exposing and investigating misappropriation. End of June.

9, poverty alleviation funds audit (provincial). In order to promote the implementation of the poverty alleviation policies of the municipal party committee and the municipal government and ensure the smooth realization of the poverty alleviation and development goals of our city, the special funds for poverty alleviation and development in Yangxin County were audited from 20xx to 20xx, focusing on the distribution, management and use of poverty alleviation funds, as well as the construction and benefits of poverty alleviation and development projects, exposing and investigating problems such as intentional arrears, false expenditures, misappropriation and losses. End of June.

10, municipal three special funds audit (city). In order to promote the management of special funds and improve the efficiency of the use of funds, the management and use of urban maintenance and construction fees, education surcharge and grain reserve funds in 20xx-20xx were audited. End of June.

Four. Audit of key construction projects

1 1, audit of key construction projects (city). In order to strengthen the project management, standardize the investment behavior and improve the investment benefit, the final accounts of the projects invested by Huangshi Institute of Technology, City Investment Company and other municipal governments1100,000 yuan were audited. Focus on checking whether the project investment has fulfilled the relevant examination and approval procedures, the project quality and the efficiency of the use of funds, and exposing violations of discipline and discipline such as violation of procurement and bidding procedures, misappropriation of project funds, false reporting of project cost and loss and waste, so as to improve the investment system of our city. 165438+1ends at the end of October.

12, foreign aid loan project audit (provincial). With the goal of strengthening management, rationally and effectively utilizing foreign capital, improving the efficiency of capital use and the ability to repay foreign debts, according to the authorization of the National Audit Office, we organized audits of foreign aid loan construction projects such as public health projects loaned by the World Bank, Cihu sewage treatment projects, urban flood control projects loaned by Japan Bank for Cooperation, tuberculosis control projects (the fifth phase) and forestry sustainable development projects (the fourth phase). Focus on checking the availability and use of foreign loans and aid funds and supporting construction funds at the same level, the procurement and use of project equipment, withdrawal reimbursement, etc., and expose the problems existing in the implementation of the project in violation of state regulations and foreign loans and aid project agreements, as well as major defects in internal control. End of July.

Verb (abbreviation of verb) Audit of state-owned and state-controlled enterprises

13, audit of state-owned and state-controlled enterprises. In order to find out the family background, reveal risks, promote management, and improve economic benefits and competitiveness, we will organize an audit of the profit and loss of assets and liabilities of the Municipal Grain Reserve Company in 20xx-20xx, focusing on checking the authenticity and legality of the profit and loss of assets and liabilities of enterprises, exposing the problems of accounting information distortion and waste of state-owned assets caused by decision-making mistakes and mismanagement, and severely investigating and dealing with internal and external collusion, fraud and embezzlement of state-owned assets. Based on the profitability, liquidity and safety of assets, this paper analyzes and evaluates the asset quality of enterprises from the aspects of asset management results and asset composition, promotes enterprises to establish modern enterprise systems, improves internal control and self-restraint mechanisms, and realizes the preservation and appreciation of state-owned assets. 165438+1ends at the end of October.

Intransitive verbs verify the relevant audit reports of social intermediary institutions.

14, verification of relevant audit reports of social intermediary institutions (municipal level). With the goal of standardizing the practice behavior of social intermediary organizations, we will organize the verification of relevant audit reports issued by some social intermediary organizations, focusing on exposing problems such as violation of practice norms, collusion and cheating, issuing false reports, causing the loss of state-owned assets and government funds, and promoting the improvement of practice quality. 165438+1ends at the end of October.

Seven. Economic responsibility audit

15, economic responsibility audit. In order to strengthen the supervision and restriction of power, promote leading cadres to earnestly perform their duties, promote the building of a clean and honest party style, and organize the economic responsibility audit of party and government leading cadres and leaders of state-owned and state-holding enterprises. Focus on auditing leading cadres' decision-making on major economic issues, the implementation of important economic policies and regulations, the management and use of key funds and assets in the exercise of economic decision-making power, economic management and economic policy implementation supervision, explore the way of combining outgoing audit with on-the-job audit, legal compliance audit and economic benefit audit, promote leading cadres' administration according to law, honesty and self-discipline, and improve the level of economic management.

Bank internal audit work plan

In order to further standardize the audit behavior, improve the quality of audit work, give full play to the functions of audit work, and better serve the business decisions of rural commercial banks, the audit work plan for the next year is formulated in combination with the development strategic planning of rural commercial banks and the needs of process bank construction.

I. Guiding ideology

Earnestly implement the annual work arrangement and deployment of the provincial association, take the construction of process banking department as the guide, obey the management and development needs of the association, strengthen the training of auditors' reserve force, take the comprehensive online audit management system as an opportunity, strengthen off-site supervision, actively change work style, and innovate work ideas and methods to protect the stable operation and development of the association.

Second, the work objectives

Since 20xx, the audit project has been launched in an all-round way, with standardized operating procedures and new breakthroughs in working methods. During the period of 20 1x-20 1x, the organizational structure of the audit department was improved one by one, and the whole process and refined management of audit work were realized, and the professional quality of internal auditors was further improved. At the same time, through the establishment of standardization department, the organizational structure of internal audit department is standardized, posts and responsibilities are reasonably divided, and systems and processes are scientifically designed.

Third, the basic principles

(A) adhere to the combination with business development

One of the important purposes of internal audit is to promote business development, which is very practical.

Carry out the responsibility of "checking, correcting, correcting and handling" and give full play to its functions, so as to make our business development reach a higher level.

(2) Adhere to the combination with compliance management.

The purpose of internal audit is to make the operation and management of grass-roots banks compliant and standardized. In the next audit, compliance construction will be carried out, implemented, inspected and supervised.

(3) Adhere to the combination with process construction

The further development of internal audit work should fully combine the contents of business management processes, and at the same time promote the implementation and execution of various work processes through process construction.

Fourth, the implementation measures

(1) According to the requirements of the construction of the internal audit department of the process bank, improve the organizational structure, set up an audit committee under the board of directors, and organize and guide the internal audit according to the authorization of the board of directors. At the same time, internal auditors are divided into manager post, comprehensive management post, on-site audit post and off-site audit post according to the principle of clear responsibilities and combination of powers and responsibilities. Different posts are endowed with different responsibilities and rights, and the corresponding post evaluation and scoring system is established to standardize the work behavior of internal auditors, be serious about work discipline, improve the evaluation and reward and punishment mechanism, and enhance the independence and objectivity of internal audit work.

(2) Fully realize the online work of the audit information management system. Since 20 1x, the audit information management system of rural cooperative financial institutions in * province has been fully launched. According to the unified deployment and arrangement of provincial associations, our department has made preparations for personnel, computer equipment and network environment at the end of 20xx. All auditors have received pre-production training, reasonably divided their work according to the requirements of system operation, and formulated corresponding operations at the same time.

Make rules. Since 20xx, the sequential audit, special audit, off-site audit and other projects have been carried out through the audit management system, and new breakthroughs in audit methods have been achieved through scientific and technological means.

(3) According to the requirements of establishing standardization departments and reengineering the audit process of process banks, formulate relevant processes and rules that conform to the audit work of our Associated Press, so as to make the internal audit work be carried out in compliance and orderly, and improve the responsibilities and functions of the audit department one by one. Such as: resignation audit process, audit file management process, audit plan management process, audit ledger management process, surprise audit operation process, sequential audit operation process, special audit operation process, on-site audit project management process, audit committee rules of procedure, etc.

(4) Strengthening the construction of audit reserve forces. According to the requirements of the Interim Measures for the Administration of Internal Auditor Qualification of Provincial Rural Cooperative Financial Institutions, combined with the actual situation of our Association, 4-8 reserve forces with internal auditor qualification are selected from all employees, all of whom have worked in important positions such as accounting or credit for more than five years and have strong professional quality. In the future, when carrying out inspection projects, personnel will be transferred from them to participate in audit activities, so as to continuously improve their on-site inspection ability and audit professional quality and cultivate them for our association.

(5) Do a good job in the construction of the audit team, actively carry out off-the-job training, special training, substitute training, observation and study, self-study and other ways, and constantly improve the quality and skills of the internal audit team. 20 1x-20 1x, it is planned to arrange all auditors to exchange and learn from the brothers' offices every year, actively learn from their advanced experiences and practices, and learn from others. Encourage auditors to learn and master new business and knowledge by taking various professional titles and qualification examinations. In the future inspection work, we should constantly change the professional focus of auditors in inspection, replace training with inspection, and blindly be good at a certain inspection work to meet the needs of comprehensive audit work.

(six) through the supervision and linkage with the banking supervision department, make full use of the audit results, and regard the internal and external audit results as one of the important basis for the assessment of the leading bodies and cadres of travel agencies, so as to promote the legitimate operation and standardized management of travel agencies. From 20 1x, establish a supervision linkage mechanism between the internal audit department and the supervision department, form a joint force of external supervision and internal supervision, and build a defense line for risk management and control of banking financial institutions.

Enterprise internal audit work plan

First, the general idea of the internal audit work of the group company:

1. The overall goal of the company's audit work in the next five years is to change from the traditional financial revenue and expenditure audit to the economic benefit audit, internal control audit and economic contract audit.

2.20xx The focus of audit work in XX year is to improve the quality of audit work, strengthen the implementation of audit opinions, and give full play to the role of internal audit in preventing risks, improving management and improving economic benefits, that is, to improve the audit service function while implementing audit supervision.

Two. Group company's internal audit work plan for 20xx years is as follows:

1. Improve the audit internal control system and promote the improvement and perfection of the internal control management of the Group.

(1) First, improve the internal audit system of the group company, so that the audit work can be based on evidence. According to the types of audit business, we will establish three internal audit systems: audit methods of internal control system of group companies, audit methods of budget implementation of group companies and audit methods of contract management of group companies.

⑵ Internal control system refers to the control system of internal coordination, organization, restriction and inspection formulated by the company to achieve business objectives, ensure the integrity of assets, ensure the authenticity of accounting information and promote the healthy and orderly economic activities. 20xx internal audit should be based on the company's internal control, check and evaluate its implementation, and mainly evaluate whether the internal control is sound, effective and reliable; Under the premise that its internal control system is sound, effective and reliable, whether it is seriously implemented and implemented in operation, whether it is conducive to the company's business activities and promotes the company's development. In order to find the weak links in management in time, so as to determine the audit focus, improve the efficiency of audit work, ensure the quality of audit work, put forward targeted audit opinions, promote subordinate enterprises to improve and perfect the internal control system, and ensure the normal operation of business activities.

⑶ Promote the change of budget management concept through budget audit. At present, the relevant system of expenses in the company is not perfect, and some units take the budget as the standard of expenses (rather than the expense system as the budget standard). As a result, the cost is out of planning, and some projects are beyond the budget. The audit will cooperate with the finance and other relevant departments to establish and improve various cost management methods, formulate relevant cost standards, and make them into budget preparation guidelines and normative documents.

2. Focus on business performance audit and combine it with economic responsibility audit.

Internal audit must focus on the company's operating performance audit, mainly on the semi-annual operating performance (budget implementation) audit of subordinate enterprises. Through business performance audit, we should not only find mistakes, nip in the bud, find problems in time and correct them, but also gradually realize the transition from discovery to prevention. More importantly, it is necessary to find out the main factors that affect the performance improvement, analyze the reasons, grasp the key points, put forward suggestions and opinions, and promote subordinate enterprises to strengthen management and improve economic benefits.

Internal audit should pay attention to the following issues when carrying out business performance audit: business performance audit must be combined with economic responsibility audit and other special audits. Economic responsibility audit is an audit of the business objectives, the completion of business tasks and the authenticity of operators of subordinate enterprises during their annual or term of office. Group companies should not only strengthen the outgoing audit, but also do a good job in-service audit, and attach importance to the evaluation of the operating performance of leading cadres in subordinate enterprises.

(1) Operating performance audit of subordinate enterprises (annual audit and semi-annual audit):

Through the 20xx annual operating performance audit of subordinate enterprises, the audit report is issued and submitted to the assessment team of the group company as the basis for the assessment of subordinate enterprises.

Through the 20xx semi-annual budget execution audit, we found some problems in the budget execution process and internal control management. Focusing on the Group's annual business objectives, we urged them to correct the problems, implement the Group's business policy, and implement management measures to improve business efficiency. (2) Carry out special business audits in combination with business conditions to promote the implementation and enforcement of internal control system.

① Audit of income contract

The group implements centralized management of funds, and the income of all enterprises should be included in the budget management and accounted for, and small treasuries are prohibited. Therefore, it is necessary to audit whether the income items of subordinate enterprises are included in the budget management, whether the income amount is recorded, and whether the internal control of income is sound and effective.

(2) Tracking and auditing the cost expenditure.

Group companies sign business responsibility letters with subordinate enterprises, but the main business costs are not included in performance appraisal, and budget control is implemented in ERP. Therefore, the scope, standards and legitimacy of the original bills of the main business costs of subordinate enterprises are reviewed to determine the authenticity and legitimacy of the various costs and expenses of subordinate enterprises.

(3) Audit of project completion settlement.

In recent years, there have been some repair project completion settlement in the group company, and the project completion settlement is audited by a consulting company with engineering cost qualification. Therefore, it is mainly to audit the project bidding, contract signing, completion acceptance and payment.

Three, according to the principle of "to be investigated after the trial, to be rectified after the trial, to be used after the trial", to establish a feedback system for the implementation of audit results, to strengthen the tracking of the implementation of audit opinions, and to organize regular inspections on the implementation of audit results.

1. For subordinate enterprises that have issued rectification notices and ordered rectification within a time limit, they should pay a return visit in time, supervise the implementation of audit opinions, gradually reduce the problems existing in enterprises, and prevent the recurrence of the same problems, so as to achieve the purposes of checking violations, rectifying deviations, nip in the bud, strengthening management and avoiding risks.

2. It is necessary to further strengthen cooperation and communication with various functional departments of the group company, especially the financial department, and report the relevant information held by the audit department in time to avoid the disconnection between management, supervision and assessment.

Four, increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work.

In 1 20xx, the staff of the audit team moved and the audit posts were not fully equipped, which led to the failure to fully implement the annual work objectives. In 20xx, we should support leaders, cooperate with relevant departments to equip audit teams according to post settings, and enrich the strength of audit teams.

2. Assist and cooperate with relevant departments to improve and perfect the internal control system, so that the management is systematic, the audit is based and the punishment is stipulated, and further play the role of participating in the operation and management before, during and after the audit.

3. Make use of the company's magazine to publicize the internal audit, report some cases that make the audited unit increase the benefits through internal audit, or hold regular discussions with the bosses and related departments of the company's functional departments and subordinate enterprises, so that all employees can understand the role of internal audit in the enterprise, especially the leaders of subordinate enterprises can fully support internal audit from understanding and attaching importance to it, and lay a better foundation for the further development of internal audit.

4. Through the audit return visit, the rectification of audit problems will be implemented. At the same time, the audit department can understand the demands of subordinate enterprises and the difficulties in solving problems, deeply understand the business situation of enterprises, and better serve enterprises.

5. Conduct business training for existing internal auditors and organize participation in international internal auditor qualification examinations. , constantly enrich business knowledge and improve the quality of auditors to meet the needs of the new situation and new tasks.