Summary of internal audit work

Summary of internal audit work

In recent years, Hefei Power Supply Company will strengthen internal audit as the “No. 1 Project” to strengthen lean management of enterprises. With the change of the development mode of enterprises, internal audit has become the "immune system" of enterprises, and the financial revenue and expenditure audit, which is mainly based on error detection and correction, has gradually deepened into a comprehensive economic benefit audit.

On the basis of in-depth analysis of enterprise management needs, Hefei Power Supply Company established a scientific internal audit indicator system based on the characteristics of production and operation. According to the key control points and staged work priorities of the company's production and operation, the audit department proposes audit tasks and work plan proposals in a targeted manner, and audits, finance, marketing, discipline inspection and supervision departments participate in the audit work joint meeting, and regularly report the audit. The progress of management work and the use of audit results, research and solve the difficulties faced in the audit work, and evaluate the constructiveness and applicability of the audit results. Through effective auditing and evaluation of indicators, mobilize and motivate the enthusiasm and initiative of front-line managers to achieve the overall business objectives of the company.

Hefei Power Supply Company also conducts audit work around improving enterprise risk management capabilities. Through the formulation and improvement of the audit system, the internal audit's power and responsibility for the supervision and evaluation of the company's operation and management shall be further safeguarded, and the risk-oriented audit planning system management shall be carried out. Through risk assessment and internal control, optimize resource allocation and foster a good auditing atmosphere by cultivating a risk culture. For example, in view of the acceleration of the construction of power grids in Hefei and the rapid increase in the volume of power transmission and transformation projects, Hefei Power Supply Company has intensified its engineering auditing efforts, focusing on the analysis of risk points in engineering construction management, and gradually shifting the internal audit gates to the final audit of the project. Core, implement the systematic engineering audit mode of ex-ante project review, in-process supervision and post-mortem cost control, and break the audit area restrictions, integrate cross-regional audit resources, and combine indicators auditing, comprehensive auditing, special auditing and term auditing. Management has completely eliminated the “blind zone” of auditing.

I. Strengthening process management and control to improve the quality of internal audit

Quality is the life of an audit. Hefei Power Supply Company started from various aspects such as system, means and results management to comprehensively improve the quality of internal audit work.

In terms of management standardization, Hefei Power Supply Company took the system construction as the starting point, and formulated and improved 21 management methods and implementation plans in audit management, internal control, risk management, assessment and evaluation, etc., detailing the formulation of the annual audit plan. The whole process standard system, such as program design, evidence collection, script writing, report quality control, and file management, gradually formed a set of effective internal audit system.

In terms of informationization, with the enterprise erp system running online, the rich information and powerful information analysis functions of the erp system can greatly assist the audit work. The auditors of the company actively studied the operation of the erp process, deepened the application of the erp audit system, and started the project audit work under the erp environment. On this basis, Hefei Power Supply Company has established an internal audit information system, sorting out economic business processes from top to bottom according to asset subordination, collecting information on institutional changes, personnel adjustments, file systems, financial statements, economic activity analysis reports, etc. Set, form a normalized, modeled analysis conclusion. In this way, it is possible to quickly provide relevant supporting materials when accepting audit tasks. In the daily management, the audit plan can be accurately corrected in combination with the risk management work, and systematic and diversified auxiliary information is provided for the management decision, which greatly improves the audit work efficiency.

In order to avoid problems such as incomplete auditing and incomplete rectification, and the formation of “reorganization of information rectification” between the audited units, Hefei Power Supply Company implemented integrated management of audit results. The audit department will document the problems found in recent years and the rectifications according to the unit. As part of the audit archive database, the audit department will input the audit information database. At the same time, a comprehensive information feedback system was established to regularly monitor and report on the improvement and implementation of opinions and suggestions made by the audit over the years, the implementation of measures, the effectiveness of rectification, and the adoption of recommendations. Analyze and study the problems discovered in recent years and the rectification situation, play the role of supervision and examination linkage mechanism, increase the investigation and rectification of warehousing information, grasp the commonality, highlight the typical, and realize the normal management and research management of audit results.

In addition, Hefei Power Supply Company also uses the assessment and evaluation methods according to the audit results and the accountability system for strict management of enterprises according to law, and incorporates the information on the use of audit results into the annual performance appraisal, which is linked to the performance appraisal of the main responsible persons of various departments and units.

By enhancing the standardization of internal audit and the level of informatization, and strengthening the application of results, the quantity and quality of audit projects of Hefei Power Supply Company have been improved year by year, and the effectiveness of internal audit has been significantly improved. The company completed a total of 17 financial and management audits and 379 engineering audits, and proposed more than 120 audit opinions and suggestions, which promoted the company's income increase and savings of 17.7922 million yuan, truly exerting the value-added of audit in business management. effect.

Second, innovative management means to achieve sustainable development

Through innovative auditing methods and means, Hefei Power Supply Company establishes and improves audit talent reserve mechanism, post-project evaluation mechanism, work result transformation mechanism and innovation cultivation mechanism to achieve sustainable and healthy development of internal audit.

The main person in charge of Hefei Power Supply Company is in charge of the audit department, and the audit department participates in the business management of enterprise budget preparation, and its functions are effectively played. The division of functions and work procedures of the Audit Committee are continuously improved and improved. By rationalizing the management system, integrating relevant resources, and establishing a standardized, sound, smooth, and sustainable audit execution system, the awareness and cooperation of the importance of internal audit will be further enhanced, and the internal audit atmosphere will become increasingly strong.

The contradiction between audit task requirements and insufficient human resources has always been the concern and efforts of Hefei Power Supply Company. The company has expanded the establishment of a management expert database and an audit talent pool on the basis of the network of auditing members. Through the mentor, the project pilot, the auditor evaluation, the multi-professional auditors, and the project review of the county-level company projects. Supervision and other methods have carried out talent cultivation and reserve work, which greatly improved the auditor's work ability and project quality.

In addition, Hefei Power Supply Company will apply the evaluation conclusions to the quality improvement measures, promote the emergence of high-quality audit results, and gradually promote the quality self-assessment of the entire enterprise activities, to improve the internal governance structure and prevent operational risks. Significance.

Hefei Power Supply Company also pays special attention to the transformation of work practice into theoretical results. Through the preparation of audit cases and typical work experience, writing of special thesis, research on topics, etc., a series of theoretical results have been launched. In recent years, 11 papers such as “Management of Audit Results under the Environment of Enterprise Management” and “Audit Supervision of County Company Audit Projects” have been awarded several awards for the internal audit theory of Anhui Province and the management innovation of Anhui Power Company.

In addition, Hefei Power Supply Company has established an innovation and cultivation mechanism, including cross-industry information collection, “brainstorming” for specific problems, and establishment of “big team” programs and methods. The self-assessment work carried out since last year, the multi-module audit in the erp environment, the introduction of the work instruction system in the on-site audit process, the implementation of multi-type project portfolios, and the performance audit have all achieved certain results under the innovation cultivation mechanism. The effectiveness.

Summary of internal audit work

The 20xx year is the second year of the "Twelfth Five-Year Plan". Under the correct leadership of the district committee, the district government and the competent department of higher authorities, the bureau insists on Deng Xiaoping Theory and the important thinking of the "Three Represents" as a guide. The work arrangement of the district committee, the district government work center and the superior business department is based on the scientific development concept, focusing on the construction of the service XX “three roads, three gardens and three pieces” to safeguard the national economic interests, safeguard the people's livelihood, and promote reform. Promote development as the fundamental goal, take the overall promotion of the financial auditing pattern as a starting point, give full play to the audit's "immune system" function, and fully serve the economic and social science development of our district. Further understanding and understanding the core and essence of the national audit, paying more attention to the prominent contradictions and risks in the economic and social operation, paying more attention to the disclosure and analysis of the institutional problems of the institutional mechanism, and continuing to increase the number of major violations of laws and regulations and economic crimes. Expose and investigate, continuously improve methods and methods, continuously improve audit quality and level, strengthen the integration of audit resources, enhance the overall cooperation of organization and implementation, and give full play to the "immune system" function of auditing to ensure the healthy operation of the country's economy and society. He has made certain contributions to building a harmonious socialist society and promoting the economic construction of XX. The work situation in the past year is summarized as follows:

I. Main work of auditing in 2019

In accordance with the requirements of "full audit, highlighting key points", the bureau has deepened its budget execution audit, sought truth from the economic responsibilities of leading cadres, refined on government investment audits, and sought strictness in the audit of people's livelihood security funds. The quality management is to be fine, to implement the audit rectification on the basis of truth-seeking, solid work, and strict quality. A total of 18 audit projects and 411 government investment review projects are expected to be completed throughout the year. The audit investigated and dealt with the illegal funds of 3.36 million yuan, corrected the management of the non-standardized amount of 129.01 million yuan; the penalty was not paid 70,000 yuan, and the financial funds were 9.09 million yuan. The government investment review amount was 1,185.98 million yuan, and the review saved government investment of 150.41 million yuan.

Focus on the implementation of audits around the center to ensure the orderly progress of the annual audit project

Since the beginning of this year, the SIPO has firmly established and consciously implemented the concept of scientific development. It closely follows the deployment and requirements of the district committees, district government work centers, and national, provincial, and municipal bureaus, and obeys the overall situation of economic and social development. The overall "one chess game" idea prioritizes the implementation of major audit projects organized by the state, the province, and the city, breaks the boundaries of the division of responsibilities of the original business departments, effectively integrates audit resources, promotes audit projects in an orderly manner, and formulates the "XX District Audit". The 2019 Annual Audit Project Plan and the XX District Audit Bureau's 2019 Annual Work Objective Assessment Implementation Trial Measures will include budget execution audit, township financial final audit, government investment project audit, economic responsibility audit, and administrative financial unit financial revenue and expenditure. Audits, special fund audits, audit investigations and other projects are uniformly distributed, so that each department has audit projects in different industries, forming an orderly, coordinated and efficient audit organization system to ensure the smooth completion of key audit tasks. By strengthening audit project planning management, refining target tasks, implementing work responsibilities, clarifying time limits, strict quality requirements, timely supervision and inspection, and strictly implementing the audit project progress report system, the audit team leader responsible for the system and other measures, and taking multiple measures to promote The overall improvement of audit work efficiency has ensured that the implementation of the annual audit project is progressing in an orderly manner.

Highlight key points, pay attention to the depth and intensity of audit supervision, and serve the overall situation of economic and social development

1. Pay attention to the prominent contradictions and potential risks in economic and social development, and fully cooperate with the Municipal Audit Bureau to do a good job in auditing social security funds. According to the unified deployment of the Audit Commission and the Provincial Audit Office, with the overall efforts, in conjunction with the audit team of the Municipal Audit Bureau, from February 21 to April 25, 2019, the social insurance fund, social assistance funds and social welfare funds of our district Wait for social security funds to be audited. In response to the problems discovered by the audit, the district committee and the government were actively proposed to make rectifications. The district government organized relevant departments to seriously study, scientifically formulate rectification plans, and implement rectification measures.

2. Pay attention to issues such as the financial system mechanism and other aspects, and deepen the budget execution audit. We will firmly establish a new concept of “integration” of financial auditing, adhere to the goal of promoting the soundness and perfection of the public finance system, and maintaining financial security, and deepen the implementation of audits on fiscal budgets. In the implementation of the project, attention should be paid to the selection of audit objects, the grasp of auditing priorities, and the full coverage of auditing content. The audit involved seven departments including the District Finance Bureau, the District Tax Bureau, the District Environmental Protection Bureau, District Health and Food and Drug. Through auditing, the company investigated and dealt with the illegal funds of 3.36 million yuan, corrected the management of irregular funds of 12.91 million yuan, and collected the unpaid financial income of 80,000 yuan. In order to carry out the “deep” budget execution audit, we insisted on improving the budget execution audit quality by constructing the financial auditing system, the performance analysis of the audit project, the establishment of the financial system mechanism, and the effect of the problem rectification. Seriously look for the blind spots and weak links in the financial management, reveal the outstanding problems affecting the financial and financial benefits, and deeply analyze the causes of the problems, and put forward practical suggestions from the institutional and institutional levels. The opinions and suggestions have been obtained. The district government and relevant departments attach great importance to it, and the district finance bureau and the district tax bureau special research have further established and improved the internal control system. At the 4th meeting of the Standing Committee of the 10th National People's Congress of the XX District, the District Audit Bureau was entrusted by the district government to issue the “Report on the Implementation of the 2019 Annual Budget and Other Financial Revenue and Expenditure of the XX District”, which was obtained by the Standing Committee of the District People's Congress. Fully affirmed and highly praised.

3. Pay attention to the construction and management of government investment projects and strengthen the audit of government investment projects. Taking government investment projects as one of the audit priorities, we will continue to increase supervision. Work hard to do "fine" government investment audits, focusing on the authenticity of engineering quantities, project bidding

Summary of internal audit work

Provincial Electric Power Co., Ltd. is a wholly-owned subsidiary of the State Power Corporation. It was restructured from __ Provincial Electric Power Industry Bureau in 2000. The company is mainly engaged in power grid operation, power production, power purchase and sale, power grid dispatching and management; concurrently engaged in power technology development, experimental research, information and communication, power construction, fuel purchase and sale, material purchase and sales, vocational training, consulting services, real estate development, advertising and decoration. Wait. The headquarters of the company has 16 departments and 1 center. The company has 33 directly affiliated units, 8 secondary units, 18 joint venture units directly under the company, and 23,623 formal employees. There are 238 multi-business enterprises and 60 provinces. The power supply companies in the sales county signed an escrow agreement and realized 56 escrow. By the end of 2001, the province's total installed capacity of electric power reached 12.451 million kilowatts, with total assets of 28.751 billion yuan. On March 26, 2001, __ Provincial Electric Power Co., Ltd. was officially named as China's leading power company by Guodian Company. __In order to ensure the implementation of “asset management responsibility, safety production responsibility, party style and clean government construction responsibility system”, the provincial power company promotes __power competitive survival and sustainable development, and improves enterprise efficiency, social benefits and employee benefits. The ultimate goal of "Customer Satisfaction, Government Reassurance" is closely related to the main line of "satisfying double satisfaction, striving for first-class, accelerating the realization of two fundamental changes with global significance", and actively exploring and constructing "three-dimensional, dynamic, intensive and efficient". The internal supervision system implements the appointment system of the chief financial officer, the chief accountant and the head of the financial department, the dispatching system for the audit work of the district, and the supervision and inspection system. Through supervision and innovation of management systems, mechanisms and systems, we will promote process reorganization and functional re-engineering of supervision and operation mechanisms, ensure effective and long-term supervision and management, and achieve production safety, economic security and political security. There are 93 auditors in the company, including 28 headquarters and dispatched agencies, and 65 full-time auditors at the grassroots units, initially forming an internal audit and supervision system at the three levels of the company headquarters, audit work department and grassroots internal audit.

I. Main work and effect completed The provincial company established a “three-dimensional, dynamic, intensive and efficient” supervision system in accordance with the requirements of the modern enterprise system, and implemented the financial responsibility person appointment system, the district audit work dispatch system and the supervision inspection team system. . As an internal auditing component of the supervision system, it closely focuses on the theme of “economic security” and has made innovations and breakthroughs in the internal audit system, mechanism and management. It has established an audit committee, piloted the audit project manager system, and realized the audit. The work report system to the workers' congress, convened a high-standard audit work meeting, etc., and initially laid out an internal audit work idea that adapts to the modern enterprise system. In 2001, the company system completed 415 audit projects, completed 778 engineering and contract audit visas, checked and corrected the violation amount of 35.94 million yuan, reduced the project cost by 150 million yuan, and proposed 917 management suggestions. First, a comprehensive audit investigation was carried out. The audit department selected special management topics around major issues of concern to business operators, and carried out various forms of comprehensive audit investigations, which provided assistance for business management and received the attention of leaders and departments of various units. For example, the audit investigation on coal consumption management of thermal power plants has promoted the management of coal quality by the grassroots units; the audit investigation of overhaul costs further clarified the boundaries between overhaul and technical reform; The proposal to use a variety of financial levers to revitalize the stock of funds; the audit investigation of the internal business management of multi-enterprise enterprises promotes the unified and standardized management of the multi-enterprise internal market; the audit investigation of investment management distinguishes the boundaries between investment and borrowing; The audit investigation of science and technology development fees puts forward the opinions of overall arrangement, centralized development and promotion, which is conducive to overcoming the phenomenon of duplication and waste of scientific and technological input.

The second is to move forward to the audit gate and conduct an ex ante audit. The role of the audit department in the prior intervention management has gradually emerged, and it has received more and more attention from all units. Before the annual accounting final report is submitted, the audit department can summarize, analyze and evaluate the operation and management from the perspective of auditing; the auditors also actively participate in the material and project bidding work, and the important contract has no internal audit review. Signing the contract; for the infrastructure projects, the audit department will organize pre-examination with the relevant departments in time to correct some irregular behaviors and play an active and effective role. The third is to fully launch the settlement audit of small-scale infrastructure projects. Since 1998, the small-scale infrastructure project settlement audit has been fully launched. The comprehensive review rate of small-scale infrastructure projects directly audited by the provincial company audit department, organized by district audit, and commissioned by intermediaries has reached 6%. Through auditing, small-scale infrastructure management has been strengthened, and the rate of review has been reduced year by year.

To better reflect. The fourth is to conduct an audit of the economic responsibility of the term. The audit department conducted an audit of the economic responsibility of the first responsible person in the operation and management, and at the same time completed the audit of the economic responsibility of the company, and strengthened the audit of the economic responsibility of the mid-term, and the weak links and management of the enterprise management were not in compliance. The economic behavior promptly gave early warning; the provincial company also incorporated the internal audit evaluation into the cadre assessment work, and cooperated with the personnel department to play a role in verifying and evaluating the leadership team's operational ability, so that the audit function was further strengthened.

The fifth is to strengthen the audit of the rural power grid reconstruction project. The audit department of the company organized the investigation of the use of rural network funds by 30 county power companies in the province, and completed the audit of 421 individual projects of rural power network, with a reduction of 10.8 million yuan; timely correcting the funds of the rural network failed to meet the prescribed funds. Problems in the use of special and agricultural net engineering materials. The achievements of the agricultural network audit work have been well received by audit institutions at all levels in the audit of the rural network project that the National Audit Office has arranged.

Sixth, actively cooperate with the supervision department to complete the investigation and handling of relevant economic cases. The audit department of the company cooperated with the supervision department to implement the economic problems of individual leading cadres reflected by the letters from the employees. Through seeking truth from facts, objectively and impartially investigating and implementing, some have clarified the problems, freed and protected the cadres, and helped the leaders to better carry out their work; some have found out the facts and helped the responsible personnel to understand the nature of the problems from the ideological perspective. The purpose of educating cadres.

Seventh, the audit results have been effectively used. The auditing work department of each district has established auditing electronic accounts of all units in the district, and dynamically analyzed the economic security crisis points; carried out auditing work to review activities, increased the use of auditing results, and organized the use and implementation of audit results since 1999. Supervision and inspection, solve the problem of "disjunction and disjunction", eradicate the phenomenon of "review without change, trial and useless"; the provincial company also established an e-mail contact system for the main leaders of all units, and the common problems discovered by the audit department during supervision and inspection. Through the e-mail transmission to the main leaders of all units, the leaders of each unit can pay attention to the audit opinions put forward, and some units also compare the questions raised in the e-mail, and make a comparison and self-examination.