XX Credit Union audit work summary
XX is an important year for the CPC Central Committee to accelerate the reform of credit cooperatives and a key year for the overall development of credit cooperation in the city. In the past year, under the strong support and supervision of the Banking Supervision Bureau, under the correct leadership of the Provincial Association, all Xinhe employees have earnestly studied and practiced the spirit of the Fourth Plenary Session of the 16th CPC Central Committee and thoroughly implemented the spirit of the Central X file. Focusing on the overall deployment of the local government on rural economic work, with the guiding ideology of “handle management and one-handed development”, we must pay close attention to the construction of the audit supervision team, formulate and improve the audit system, and support the “three rural issues” as the center; The "four five" struggle goal determined by the city's credit union is a breakthrough; taking operational benefits as the starting point; strengthening internal supervision and implementation as a means, earnestly carrying out democratic supervision, effectively fulfilling industry service, management, coordination, Guide the supervision function, increase the supervision and supervision, increase the intensity of follow-up inspections, increase the punishment, focus on the word “implementation”, change from the previous post-event supervision to the prior audit, and kill the existing problems in the bud. It has effectively guaranteed the steady development of various business operations of the rural credit cooperatives of our city throughout the year. Through the unremitting efforts of all staff, we have achieved steady growth in deposits, both loans are booming, our strengths have increased, our efficiency has improved, and our business results have achieved the best situation of the best achievements since the establishment of the society. The foundation. The audit work in the past year is summarized as follows:
First, the basic situation
*** Rural credit cooperatives have one general audit, X audit managers, four full-time auditors, and part-time auditors X. The company has an independent accounting credit agency*, a credit bureau*, a total of * business outlets, and a total of employees*X people. By the end of the year **, various deposits *X million yuan, an increase of *X million yuan over the previous year; various loans * X million yuan, an increase of * X million yuan over the previous year, of which non-performing loans * X million yuan, accounting for *X%, deposit-loan ratio*%; equity balance of 10,000 yuan, an increase of 10,000 yuan over the previous year, total surplus *X million yuan, net profit * X million yuan.
Second, the audit work overview
***The Department of Audit and Supervision of the Associated Press is in accordance with the "Key Points of XX Audit Work" of the Provincial Association and the spirit of the work conference of the rural credit cooperatives in the province, combined with the actual situation of the city, and has been operating for * credit bureaus and * branches in the city. The outlets carried out a minimum of X times, a maximum of X times of full-time audit and X times of all-time tracking, and the audit surface reached *X%. In order to ensure the quality of the audit inspection is high, qualitative and accurate, and the key points are prominent. Before each audit work, all credits and branches must be combined to determine the necessary items, key items, clear responsibilities, and reasonable division of labor, so as to ensure each audit work. Efficient, timely and accurate. While conducting regular and regular audits, we organize and conduct special audits in a timely manner according to the requirements of the association and the common problems in business development. This year, a total of X audits were conducted, including a special audit of the integrated business network system X times, a total of * new system business outlets, and a new system outlet audit level of *X%; a special inspection of the health inspection X times, a total of * The business outlets, the audit face reached *X%; the special inspection of the standardized service was carried out X times; the two economic entities of the rural credit of the city were specially audited X times, and according to the arrangement of the provincial association, the Ministry of Assets and Liabilities was coordinated with the credit bureau of the whole jurisdiction. "Imperial" loan special audit X times. Through one year audit, a total of "Audit Report"*, "Revision Notice"*, "Reform Notice"*, "Resignation Report"*, "Stop Notice" X, "Loan" Collection Notice**, "Notice of Collection of Loan"*; in order to standardize credit operations, the Joint Inspection and Supervision Department of the United Society has compiled the "Credit Text of Rural Credit Cooperatives", which issued a total of *** The Credit Text of Rural Credit Cooperatives*. Through a one-year audit, a total of *X people who violated the rules and violations were fined **X yuan, including: notification of criticism * people, administrative warning X people, administrative downgrade X people, administrative records greater than X people, exchange credit director X person, deputy director of the credit-free society X people. I have found problems in some credit cooperatives and branches in business operations, financial expenses, credit, subpoena accounts, and internal control construction. We have increased audit penalties by persuading education, economic punishment, holding on-site meetings, and administrative penalties. Strength, plugged the loopholes, corrected various misconducts, violations of discipline and bad behavior, standardized the business operations of various business organizations, solved practical difficulties in business operations, improved the sense of legal operation, and enhanced the management and control mechanism. It laid a good foundation for the development of the company's business.
Third, the specific content of the audit work
(1) Focus on routine audit work
**Annual accounting final accounts are routinely audited. In order to ensure that the annual accounting final accounts are true and accurate, the audited by the affiliates and the business personnel conducted a comprehensive and meticulous inspection of the outlets under their jurisdiction. The key point is whether the year-end final accounts are checked accurately, whether there are false incomes or loans, and whether or not there are any甩 Fees, whether the loan form is true, and the account adjustment of the corresponding subject. Through inspections, it was found that X social organizations raised unpaid interest ** yuan; X agencies raised more unpaid interest ** yuan; X social ties raised unpaid interest ***.* yuan; X communities The item base number is incorrect. The above problems have been corrected and accounted for in accordance with the requirements of the final accounts of the Associated Press.
** The annual business target responsibility system assessment is honored with regular audit. The assessment of the operational target responsibility system adopts the “percentage of compensation” method, which mainly checks the authenticity of the completion of the business objectives of the rural credit cooperatives in our city and the compliance of the assessment. After the assessment, the indicators of the annual credit responsibility system of the rural credit cooperatives in our city are true and accurate, and there is no over-proportion of wages. Among them, the social assessments with a score of * or more accounted for *%, and the Xs with *-* points, the proportion of *%, *-*, X, the proportion of X%.
(2) Actively carry out on-time audits and regularly monitor the operation of each company.
Pre-sequence auditing is an effective method for checking the business operations of credit cooperatives on a regular basis during audits. It is effective to have loopholes in the operation of the blockages when planning and doing well, and correct and deal with existing problems in a timely manner. In the past year, the Audit and Supervision Department of the City Association has passed the accounting, cashier basic system implementation, settlement business compliance, securities management, important blank certificate management, cash management and integrated business network system for all business outlets under the jurisdiction of the city. Compliance operations and other aspects have been carried out up to X times of on-time audit and X-track follow-up inspection, a total of check credit union inventory * X times, a total of cash ** million check; check important blank voucher * X times, a total of * 10,000 copies; check the mortgage items* times, accumulate *X million yuan; check the computer backup disk * times, count * X sheets; check the computer print data * times, count ** copies; check settlement business * X times; check Various registration books**; on-site audit summons**.
(3) In accordance with the actual situation of our company, timely conduct special audits
According to the actual situation and common problems of the rural credit cooperatives in our city, we will conduct research and deployment in a timely manner and carry out special audits. In the past year, the Audit and Supervision Department has carried out special audits X times according to the needs of business development, including X-time audits of integrated business network systems; X-time inspections of urban standardized services; X-time audits of “impossible” loans; and special audits X times , check the situation as follows:
(1), special inspection of integrated business network system
In order to further strengthen the supervision and inspection of the business operations of the rural credit cooperatives under the new system, the Audit and Supervision Department conducted a comprehensive and meticulous audit check on all credit union subpoenas, accounts and statements of the whole jurisdiction, and still found some credit cooperatives. There are a lot of problems, such as: the operator's business operation permission is too large, the wrong account is not signed by the accounting supervisor, the supervisor teller has no role in the matter, after-the-fact supervision; there is a phenomenon of billing households or no summary bar in the new system. Large-scale settlement business is not signed by the chief teller; computer report binding is not standardized; some credit cooperatives are on the line Checking the work is not solid and the responsibility of the loan teller is not strong, and there is a phenomenon of low income and overcharge when collecting interest. In this regard, the Joint Audit and Supervision Department issued the "Notice on Seriously Checking the Loan Contract Interest Rate and the Computer Input Interest Rate" The files are instructed by the agencies to conduct self-inspection and report on the above situation.
(2), special inspection of sanitary and standardized services
In order to strengthen the standardized service of rural credit cooperatives in our city, enhance employee brand awareness, create quality outlets and improve service quality, our company started from basic environmental sanitation and conducted special health audits on all business outlets. "* copies, "clean" * copies, "not clean" X copies; conduct surprise inspections on the standardized services of urban credit cooperatives, inspect a total of * business outlets, audit face up to *%, a total of penalties for violations * people, economic fines *X yuan.
(3) Cooperate with relevant departments to conduct special inspection of “impersonation” loans
After careful deployment and reasonable arrangement, our company timely organized personnel to conduct a detailed special inspection of the “impossible” loans of the credit unions under its jurisdiction. Through careful check, summary and statistics, it was found that there were imposter loans in the city’s * credit unions, total *X Household, *X pen, amount *** X yuan.
Fourth, problems and obstacles in the work
Due to the decentralization of rural credit cooperatives and the large number of personnel, the cultural level and professional quality of managers and employees are uneven, and the concepts of rules and regulations, professional ethics, and legal awareness are weak. The understanding of internal control is especially in prevention and resolution. The understanding of risk is not in place, extensive management, there are rules to follow, violations of regulations, repeated investigations and repeated violations, repeated corrections, internal control is ineffective, only the immediate business benefits, while ignoring the social benefits in the long-term sense, As a result, the implementation of internal control is not effective.
Bringing convenient settlement channels, it also brings new problems and requirements to the audit work of the new system. For example, there is no effective “audit inspection and risk warning system” that matches the integrated service network system, so that under the “centralized” processing of all business data, auditors cannot obtain corresponding audit items directly from the system, thus enabling The risk cannot be discovered and resolved in the first place, and the management department cannot apply the developed computer network for monitoring.
There is no good combination of off-site audit and on-site audit to form a complete system for auditing and management of rural credit cooperatives. The main reason is that due to the “vacuum” status of the “inspection, supervision and inspection” of the integrated service network system, the collection, collation, analysis and utilization of the audit information under the new system are insufficient, resulting in the failure of off-site audit. The phenomenon that exists is there. Second, the technical support for off-site auditing is not enough. The comprehensive business network system of the rural credit cooperatives in the province has not yet established an off-site audit monitoring system with complete functions and strong practicability. Manual and semi-manual operations cannot quickly process cumbersome and complex data, resulting in time-sensitive supervision and management information.
Due to the different division of labor between the departments and the departments, the lack of coordination between the audit and other functional departments has resulted in the phenomenon of “two skins” in the operation and management, which makes the various prevention entities in internal control unable to effectively link.
In short, in the past year, under the correct leadership of the leadership of the association, the audit work of the city association has done a lot of work according to the arrangement and deployment of the higher authorities, and has successfully completed all tasks and audits. Re-supervised, but there is still a gap with the requirements of the superior. In the future, we must strengthen our study, continuously improve our policy understanding level and comprehensive business capabilities, increase auditing, supervision and law enforcement, earnestly safeguard the implementation and implementation of various rules and regulations, and escort the city's credit cooperatives' business operations in a steady and healthy manner.
If the above report is correct, please correct me.
First, the basic situation
*** Rural credit cooperatives have one general audit, X audit managers, four full-time auditors, and part-time auditors X. The company has an independent accounting credit agency*, a credit bureau*, a total of * business outlets, and a total of employees*X people. By the end of the year **, various deposits *X million yuan, an increase of *X million yuan over the previous year; various loans * X million yuan, an increase of * X million yuan over the previous year, of which non-performing loans * X million yuan, accounting for *X%, deposit-loan ratio*%; equity balance of 10,000 yuan, an increase of 10,000 yuan over the previous year, total surplus *X million yuan, net profit * X million yuan.
Second, the audit work overview
***The Department of Audit and Supervision of the Associated Press is in accordance with the "Key Points of XX Audit Work" of the Provincial Association and the spirit of the work conference of the rural credit cooperatives in the province, combined with the actual situation of the city, and has been operating for * credit bureaus and * branches in the city. The outlets carried out a minimum of X times, a maximum of X times of full-time audit and X times of all-time tracking, and the audit surface reached *X%. In order to ensure the quality of the audit inspection is high, qualitative and accurate, and the key points are prominent. Before each audit work, all credits and branches must be combined to determine the necessary items, key items, clear responsibilities, and reasonable division of labor, so as to ensure each audit work. Efficient, timely and accurate. While conducting regular and regular audits, we organize and conduct special audits in a timely manner according to the requirements of the association and the common problems in business development. This year, a total of X audits were conducted, including a special audit of the integrated business network system X times, a total of * new system business outlets, and a new system outlet audit level of *X%; a special inspection of the health inspection X times, a total of * The business outlets, the audit face reached *X%; the special inspection of the standardized service was carried out X times; the two economic entities of the rural credit of the city were specially audited X times, and according to the arrangement of the provincial association, the Ministry of Assets and Liabilities was coordinated with the credit bureau of the whole jurisdiction. "Imperial" loan special audit X times. Through one year audit, a total of "Audit Report"*, "Revision Notice"*, "Reform Notice"*, "Resignation Report"*, "Stop Notice" X, "Loan" Collection Notice**, "Notice of Collection of Loan"*; in order to standardize credit operations, the Joint Inspection and Supervision Department of the United Society has compiled the "Credit Text of Rural Credit Cooperatives", which issued a total of *** The Credit Text of Rural Credit Cooperatives*. Through a one-year audit, a total of *X people who violated the rules and violations were fined **X yuan, including: notification of criticism * people, administrative warning X people, administrative downgrade X people, administrative records greater than X people, exchange credit director X person, deputy director of the credit-free society X people. I have found problems in some credit cooperatives and branches in business operations, financial expenses, credit, subpoena accounts, and internal control construction. We have increased audit penalties by persuading education, economic punishment, holding on-site meetings, and administrative penalties. Strength, plugged the loopholes, corrected various misconducts, violations of discipline and bad behavior, standardized the business operations of various business organizations, solved practical difficulties in business operations, improved the sense of legal operation, and enhanced the management and control mechanism. It laid a good foundation for the development of the company's business.
Third, the specific content of the audit work
(1) Focus on routine audit work
**Annual accounting final accounts are routinely audited. In order to ensure that the annual accounting final accounts are true and accurate, the audited by the affiliates and the business personnel conducted a comprehensive and meticulous inspection of the outlets under their jurisdiction. The key point is whether the year-end final accounts are checked accurately, whether there are false incomes or loans, and whether or not there are any甩 Fees, whether the loan form is true, and the account adjustment of the corresponding subject. Through inspections, it was found that X social organizations raised unpaid interest ** yuan; X agencies raised more unpaid interest ** yuan; X social ties raised unpaid interest ***.* yuan; X communities The item base number is incorrect. The above problems have been corrected and accounted for in accordance with the requirements of the final accounts of the Associated Press.
** The annual business target responsibility system assessment is honored with regular audit. The assessment of the operational target responsibility system adopts the “percentage of compensation” method, which mainly checks the authenticity of the completion of the business objectives of the rural credit cooperatives in our city and the compliance of the assessment. After the assessment, the indicators of the annual credit responsibility system of the rural credit cooperatives in our city are true and accurate, and there is no over-proportion of wages. Among them, the social assessments with a score of * or more accounted for *%, and the Xs with *-* points, the proportion of *%, *-*, X, the proportion of X%.
(2) Actively carry out on-time audits and regularly monitor the operation of each company.
Pre-sequence auditing is an effective method for checking the business operations of credit cooperatives on a regular basis during audits. It is effective to have loopholes in the operation of the blockages when planning and doing well, and correct and deal with existing problems in a timely manner. In the past year, the Audit and Supervision Department of the City Association has passed the accounting, cashier basic system implementation, settlement business compliance, securities management, important blank certificate management, cash management and integrated business network system for all business outlets under the jurisdiction of the city. Compliance operations and other aspects have been carried out up to X times of on-time audit and X-track follow-up inspection, a total of check credit union inventory * X times, a total of cash ** million check; check important blank voucher * X times, a total of * 10,000 copies; check the mortgage items* times, accumulate *X million yuan; check the computer backup disk * times, count * X sheets; check the computer print data * times, count ** copies; check settlement business * X times; check Various registration books**; on-site audit summons**.
(3) In accordance with the actual situation of our company, timely conduct special audits
According to the actual situation and common problems of the rural credit cooperatives in our city, we will conduct research and deployment in a timely manner and carry out special audits. In the past year, the Audit and Supervision Department has carried out special audits X times according to the needs of business development, including X-time audits of integrated business network systems; X-time inspections of urban standardized services; X-time audits of “impossible” loans; and special audits X times , check the situation as follows:
(1), special inspection of integrated business network system
In order to further strengthen the supervision and inspection of the business operations of the rural credit cooperatives under the new system, the Audit and Supervision Department conducted a comprehensive and meticulous audit check on all credit union subpoenas, accounts and statements of the whole jurisdiction, and still found some credit cooperatives. There are a lot of problems, such as: the operator's business operation permission is too large, the wrong account is not signed by the accounting supervisor, the supervisor teller has no role in the matter, after-the-fact supervision; there is a phenomenon of billing households or no summary bar in the new system. Large-scale settlement business is not signed by the chief teller; computer report binding is not standardized; some credit cooperatives are on the line Checking the work is not solid and the responsibility of the loan teller is not strong, and there is a phenomenon of low income and overcharge when collecting interest. In this regard, the Joint Audit and Supervision Department issued the "Notice on Seriously Checking the Loan Contract Interest Rate and the Computer Input Interest Rate" The files are instructed by the agencies to conduct self-inspection and report on the above situation.
(2), special inspection of sanitary and standardized services
In order to strengthen the standardized service of rural credit cooperatives in our city, enhance employee brand awareness, create quality outlets and improve service quality, our company started from basic environmental sanitation and conducted special health audits on all business outlets. "* copies, "clean" * copies, "not clean" X copies; conduct surprise inspections on the standardized services of urban credit cooperatives, inspect a total of * business outlets, audit face up to *%, a total of penalties for violations * people, economic fines *X yuan.
(3) Cooperate with relevant departments to conduct special inspection of “impersonation” loans
After careful deployment and reasonable arrangement, our company timely organized personnel to conduct a detailed special inspection of the “impossible” loans of the credit unions under its jurisdiction. Through careful check, summary and statistics, it was found that there were imposter loans in the city’s * credit unions, total *X Household, *X pen, amount *** X yuan.
Fourth, problems and obstacles in the work
Due to the decentralization of rural credit cooperatives and the large number of personnel, the cultural level and professional quality of managers and employees are uneven, and the concepts of rules and regulations, professional ethics, and legal awareness are weak. The understanding of internal control is especially in prevention and resolution. The understanding of risk is not in place, extensive management, there are rules to follow, violations of regulations, repeated investigations and repeated violations, repeated corrections, internal control is ineffective, only the immediate business benefits, while ignoring the social benefits in the long-term sense, As a result, the implementation of internal control is not effective.
Bringing convenient settlement channels, it also brings new problems and requirements to the audit work of the new system. For example, there is no effective “audit inspection and risk warning system” that matches the integrated service network system, so that under the “centralized” processing of all business data, auditors cannot obtain corresponding audit items directly from the system, thus enabling The risk cannot be discovered and resolved in the first place, and the management department cannot apply the developed computer network for monitoring.
There is no good combination of off-site audit and on-site audit to form a complete system for auditing and management of rural credit cooperatives. The main reason is that due to the “vacuum” status of the “inspection, supervision and inspection” of the integrated service network system, the collection, collation, analysis and utilization of the audit information under the new system are insufficient, resulting in the failure of off-site audit. The phenomenon that exists is there. Second, the technical support for off-site auditing is not enough. The comprehensive business network system of the rural credit cooperatives in the province has not yet established an off-site audit monitoring system with complete functions and strong practicability. Manual and semi-manual operations cannot quickly process cumbersome and complex data, resulting in time-sensitive supervision and management information.
Due to the different division of labor between the departments and the departments, the lack of coordination between the audit and other functional departments has resulted in the phenomenon of “two skins” in the operation and management, which makes the various prevention entities in internal control unable to effectively link.
In short, in the past year, under the correct leadership of the leadership of the association, the audit work of the city association has done a lot of work according to the arrangement and deployment of the higher authorities, and has successfully completed all tasks and audits. Re-supervised, but there is still a gap with the requirements of the superior. In the future, we must strengthen our study, continuously improve our policy understanding level and comprehensive business capabilities, increase auditing, supervision and law enforcement, earnestly safeguard the implementation and implementation of various rules and regulations, and escort the city's credit cooperatives' business operations in a steady and healthy manner.
If the above report is correct, please correct me.
recommended article
- Summary of bank staff work in 2019
- Personal summary of bank staff in 2019
- Summary of year-end work of the banking department
- Bank employee annual assessment summary
- Bank personal work summary
- Financial Communications Section Personal Work Summary
- Banking agent personal year-end summary
- 2014 rural credit cooperative work summary
- Credit Union year-end work summary
- Summary of personal work of bank account manager in XX
- Financial accounting personal summary
- Bank work summary
popular articles
- Franklin's famous words
- 2012 Bank's first half of the work summary
- Consolation of a bad mood
- Describe the sentence of sweet-scented osmanthus
- The sentence at the time of completion
- Joe Gillard's famous saying
- 2014 Bank Security Summary
- Bank staff personal year-end summary
- Bank year-end summary essay
- Love and happiness sentence 2019
- Time maxim
- Ji Yulin's famous sayings
- Poems
- Learning aphorism
- 2015 Bank's first half of the work summary
- Summary of the work of the commercial bank branch in 2019
- Bank employee work summary year-end summary
- Singing the famous sayings of the motherland
- Sad sentence 2019
- Admit mistakes
- 2014 Bank Account Manager Summary
- Sentences depicting autumn scenery
- 2014 Bank Annual Work Summary
- Praise the sentence of the motherland
- 2014 rural credit cooperative work summary
- Have to say
- Thank the teacher for the words
- Written to the son 2019
- Non-mainstream aesthetic sentimental sentence
- Hyun dance family impression sentence