2019 audit work plan

According to the Ministry of Education's Decree No. 17 "Regulations on the Internal Audit of the Education System" and the spirit of the provincial and municipal archives conferences, combined with the internal audit system of the Furong District Education Bureau and the specific circumstances, the internal audit work plan for 2019 is formulated as follows:

First, the guiding ideology:

Conscientiously implement the spirit of the 17th National Congress of the Communist Party of China, take the scientific concept of development as the guiding principle, continue to adhere to the guiding ideology of "around the center, serve the overall situation", firmly establish the scientific concept of "audit for development", earnestly perform supervisory duties, and play an auditing work to promote education. Develop, promote the administration of law and promote the role of institutional innovation.

Second, the focus of work

Continue to deepen the economic responsibility audit. Earnestly implement the "Interim Provisions on the Audit of Economic Responsibilities of Party and Government Leading Cadres under the County Level" to ensure that all "off" must be tried. At the same time, strengthen the economic responsibility audit during the term of office, so that the audit gate is moved forward, and the audit findings are preventive. Further standardize the economic responsibility audit behavior, and try to implement the economic responsibility audit notice system, work contact system, situation report system, follow-up implementation system, and results announcement system.

Continue to carry out in-depth financial revenue and expenditure audit. With independent innovation as the driving force, on the basis of economic responsibility audit, the company implements the real, legal and effective audit of financial revenues and expenditures, strives to deepen the audit content, and continuously improves the auditing methods. Actively carry out audits of canteens, housing rentals, etc., gradually standardize accounting behaviors, and improve the efficiency of capital use.

Further improve the relevant internal audit system and operational procedures, and do a good job in the follow-up education of internal auditors.

Seriously grasp the tracking audit. Focusing on the implementation of audit opinions, recommendations, and the use of audit results, a follow-up audit return visit system was implemented. Supervise and urge the inspection unit to voluntarily implement the audit opinions and suggestions, and promote the further standardization, institutionalization and legalization of the unit's financial management.

Third, the main measures

1. Adhere to the principle of people-oriented and rule by law. Strengthen the construction of audit teams, improve the quality of auditors, and study the laws, regulations, and auditing business knowledge such as the Audit Law, the Accounting Law, and the Internal Auditing Specific Guidelines, and continue to carry forward "legal, truth-seeking, rigorous, and progressive, Dedication" auditing spirit.

2. Carry out the principle of "full audit, highlight key points", and realize the position; strengthen management, lay a solid foundation, and put quality in place; highlight key points, implement responsibilities, and put results in place. Conduct civilized audits to establish an open, fair, civilized and honest audit image.

3. Adhere to the requirements of seeking truth and being pragmatic, stressing practical results, insisting on everything from reality, seeking truth from facts, and taking scientific development concepts to correctly treat new problems arising in reform and development, and achieving harmony and unity of principle and flexibility.

4. Carry forward the "strict and meticulous, meticulous" style, and carry it through the whole process of the audit business, and strive to achieve rigorous and meticulous from audit planning, auditing programs, auditing forensics, audit report writing, and auditing results. The generation of risks.

If the 2019 audit work plan does not meet your requirements, it is recommended to refer to the following article:

The deducted management fee shall be transferred to the basic account, debit the "other payables----service station payment" subject, credit the "special fund----service station management fee" subject, and debit "bank deposit- ---Basic households", credit "bank deposits----service station remittance account";

When the money is remitted back to the service station, debit "other payables----service station exchanges", credit "bank deposits----service station remittance account";

When using the management fee, debit "special fund----service station management fee" and credit "bank deposit----basic household".

Third, according to the accounting system, at the end of the year, the hospital should transfer the balance of the current period to the "business fund----general fund" subject. However, this operation has never been done over the years. Therefore, after all the income and expenditure is recorded in the “revenue and expenditure balance” at the time of checkout, the following entries must be made:

Borrow: balance of income and expenditure

Loan: balance distribution

Borrow: balance distribution

Loan: Business Fund----General Fund