Summary of the audit work of rural credit cooperatives

2004 is a crucial year for the reform and development of rural credit cooperatives. In the past year, the Audit and Supervision Section of the Associated Press, under the care and support of the leaders of the municipal and district associations, conscientiously implemented the national rural financial principles and policies, abide by the work purpose of “regulating management and promoting development”, and “risk management”. Focusing on the goal of “prudent management”, adhering to the principle of “customization, appointment, innovation, accountability” and coordination of service and guidance, management and supervision are unified, punishment and education are combined, and the rural credit cooperatives under the jurisdiction are firmly implemented. Clean up and rectify the work, business routine, special audit, party style and clean government construction and other work. In the past year, through the strict supervision and management of the Audit and Supervision Section of the Associated Press, the rural credit cooperatives in the jurisdiction have achieved no major violations of laws, regulations, and violations throughout the year, and have no work targets for accidents and accidents, which have effectively promoted the health of rural credit cooperatives. Sustained and stable development has made positive contributions to the realization of the comprehensive completion of various indicators by the Rural Credit Cooperatives in 2004. The work of the past year is summarized as follows:

First, stick to the "performance" center and pay close attention to the construction of the audit team

Integrate the audit team to further strengthen team building

In conjunction with the requirements of the municipal association for the auditors, the district association selected 5 key personnel of the grassroots credit cooperatives to participate in the examination of the auditors held by the Municipal Association, and achieved good results. In May of this year, the District Associated Press conducted a second round of competition for posts. In order to strengthen the construction of the audit team, the Associated Press adjusted and supplemented the personnel of the audit department. He has hired a district auditor and seconded the auditor to enrich the strength of the audit team.

Strong quality, training, and strive to build a comprehensive audit talent

In order to effectively strengthen the quality of auditors and cultivate the comprehensive quality of auditors, the Auditing Division of the Associated Press has made improving the overall quality of auditors as the primary goal, and adopted a variety of training methods to create comprehensive audit talents. First, regular auditing regular meetings were held to develop and implement weekly learning plans. Second, actively select auditors to participate in various types of training organized by the City Association. In June and mid-August of this year, I organized the auditor system of the entire jurisdiction to learn the network knowledge and participated in the auditor training organized by the City Association. The third is to increase the exchange of experience in audit work. Make full use of cross-examination audits and exchanges with friends and relatives auditing experience, learn from each other's strengths, constantly update the knowledge level, enrich the knowledge content, and fill the knowledge gap.

Emphasis on "performance", "risk", strict auditor's performance supervision and assessment

In order to prevent the auditor from "doing his job", the Associated Press Audit Bureau formulated and organized the auditor's work objectives and task assessment methods in February this year, and increased the punishment for non-performance. By means of ergonomics, the monthly deduction of 200 yuan, quarterly assessment, cashing at the end of the year, to achieve effective supervision of the auditor's performance. At the same time, in order to further implement the responsibility of performing duties, we actively promoted the a and b angle management mode of the auditor's “person-to-being”, so that the tasks are clear, the measures are in place, and the responsibilities are clear.

Second, establish a "standard" thinking, and carry out the work of the whole society

In order to standardize the business operation of credit cooperatives and promote the healthy development of credit cooperatives, according to the XX year audit work opinions of the City Association and the audit work arrangement of the association, under the organization of the Associated Auditing Division, from January to May this year, the whole society working group Completed the cleanup and rectification of the rural credit cooperatives in the north. In the work of the whole society, in line with the purpose of “standardizing management, preventing risks, and promoting development”, the auditors adhered to the evaluation principle of seeking truth from facts and objective and notarization, the principle of investigation and punishment for violations of regulations and violations, and the combination of correctional education. The principle of rectification and prevention is combined with internal and external integration, comprehensive and key combination, inspection and reporting, accounting inspection and field investigation, etc., through the formulation of plans, data collection, key points, employee mobilization, questionnaires, and accounts. Auditing, internal and external reconciliation, exchange of opinions, audit confirmation, and problem disclosure, the business and social management of rural credit cooperatives from January 1997 to December XX were carefully and meticulously cleaned up. He has investigated 16 cases of non-compliance with the implementation of the basic system, the mismanagement of current funds, the inaccurate financial expenses, the inaccurate interest accounting, and the looseness of credit management. 16 cases were corrected and rectified, and 5 opinions were proposed. , rectification of the normative comments 7 articles. Among them, 2 people were given financial penalties, a fine of 300 yuan, and 93,000 yuan of funds for various types of violations were cleared. Through the cleanup and rectification of the North Foreign Credit Cooperatives, the company's business activities were further standardized and the healthy development of credit cooperatives was promoted.

Third, strict "risk" management, increase the audit of key projects

Development and risk coexist. In order to effectively regulate the development of credit cooperatives and minimize the risk of credit cooperatives, the Associated Auditing Division takes the strict "risk" management as the leader and actively adopts the "point-to-face combination and emphasis on key" supervision methods, combined with the current rural credit cooperatives. The internal control management in the management is loose, the system is not implemented well, the financial accounting is inaccurate, the credit management is weak and other hot and difficult issues, and the special audit of the weak links of credit cooperatives is strengthened. This year, the Associated Press Audit Section has organized 11 special audits and checked 144 clubs of credit unions, with 100% inspections. Among them: internal audit special audit 3 times, final audit audit 1 time, non-credit asset special audit 2 times, special funds audit 1 time, heavy air voucher special audit 1 time, credit special audit 1 time, financial expense special audit 1 time, The original self-employed company cleaned up once. He has investigated and dealt with 13 violations and handled more than 40 people, including a fine of 6,600 yuan, an administrative warning of 2 people, a review of 4 people, and a notification of 1 person. In the special audit, 26 cases of non-compliance accounting were corrected, and 56 rectification opinions were proposed. Through strict special audits of credit unions, we actively investigated and dealt with violations, eliminated the signs and hidden dangers of the cases, further standardized the business operations, and ensured the smooth realization of the work objectives of “all cases and accidents” .

Fourth, strengthen "prudent" management and standardize daily business operations

This year, rural credit cooperatives are at a critical moment of reform, improving internal control system construction, realizing legal and compliance operations, and ensuring a smooth transition are the main tasks of rural credit cooperatives during the reform period. This year, the Audit Division of the Associated Press realized the shift of the focus of the audit work from “standardized operation” to “prudent operation”. On the basis of standardizing business operations, it emphasized “steady operation”, risk control and sustainable development to further deepen business operation risks. Control and reasonable avoidance of moral hazard. In order to achieve this goal, the Audit Department actively organized auditors to increase the audit of the credit unions under their jurisdiction. According to statistics, in XX, the Associate Auditing Department organized more than 780 auditors. The company conducted 39 audits on time, and completed the audit of the 11 credit unions and 1 business department in the jurisdiction from January to November. The audit face reached 100%. In the audit, correct the violations. More than 20 pieces, issued 36 audit warnings, 38 rectification notices, investigated and dealt with 6 illegal business operations, handled 6 people, including a fine of 1,350 yuan, and notified one person.

V. Highlight the theme of “accountability” and strengthen the supervision of legal person performance

In accordance with the spirit of the “Law of Management and Management of Risks” by the Municipal Association, the Auditing Section of the Association of Social Sciences has strictly implemented the performance audit of legal representatives of credit unions with the theme of “accountability”. In May this year, in order to actively cooperate with the "double reform" work of the Associated Press, the audit staff of the Joint Audit Committee of the Joint Commission conducted a serious audit of the performance of the previous 10 credit union legal persons, and comprehensively and objectively performed on the previous legal person. The job situation was evaluated fairly, the responsibility for the problems was implemented in a timely manner, the risks were resolved, and the shortcomings in the performance of duties were exchanged with them in a timely manner, and achieved good results. According to statistics, this year, the Audit Department has audited 11 person-times for legal persons and 1 person for resignation.

6. Adhere to the "clean and honest" conduct and do a good job in discipline inspection and supervision

In XX, the supervision work of the Village Credit Union was based on the principle of "governing the society according to law and strictly managing", and adhered to the working principle of "anti-corruption, prevention of risks, strict management, and steady development", taking the ideological education of employees as the leader and earnestly We have carried out certain tasks such as building a clean government, serious professional discipline, correcting unhealthy practices, and punishing violations.

Grasp education, promote thinking, pure team thinking, and improve team quality. The "three represents" and the "spirit of the 16th Party Congress" are important ideas of the party in the new era in recent years. In order to earnestly practice the "three represents" and conscientiously implement the "spirit of the 16th National Congress of the Communist Party of China", this year, the District Associated Press put forward the guiding ideology of "first tree-thinking and post-tree people" in light of the actual situation of rural credit cooperatives under its jurisdiction. In March and August of this year, the Associated Press organized a number of cadres and workers to systematically study the important elements of "building a party's style and building a clean government" and "internal control", encouraging and advocating the cadres and workers' important ideas and rural credit in the new era. Active and extensive discussions were held on the construction of internal control systems and business development. The ideological quality of the staff of the cadres and cadres has been comprehensively improved, and the workforce has been purified.

We will strive for clean government, promote anti-corruption, optimize the industry atmosphere, and create a healthy environment. The rural credit cooperatives are a special enterprise that manages the money and money, and the “anti-corruption and rejection” is the focus of the supervision work of rural credit cooperatives. Since the beginning of this year, the District Rural Credit Cooperative has taken active measures to seize the clean government, promote anti-corruption, optimize the industry atmosphere and create a healthy environment. First, strict construction of the "top-notch" project for the building of a clean and honest government. In the work, the members of the party group took the lead in committing crimes, taking the lead, being strict with themselves, strictly implementing certain provisions of the integrity policy, earnestly filling out the instinct diary, and carrying out the activities of honesty and integrity, and played a good role in the workforce. The second is strict and honest self-discipline management. Decompose and implement the integrity and self-discipline, and supervise the implementation of strict supervision and assessment. The third is to actively carry out clean government education. In order to grasp the thinking of the staff team in a timely manner and improve the anti-corruption and anti-disruption prevention capabilities, the Associated Press organized the important positions of the rural credit cooperatives in the middle of November to conduct special research and discussion on the new situation and new problems faced by the current rural credit cooperatives. And actively adopted some good suggestions that are conducive to the development of rural credit cooperatives, and promoted the comprehensive development and strengthening of the anti-corruption work of rural credit cooperatives in the whole region.

Grasp democracy, promote supervision, advocate democratic management, and strictly follow the petition system. Democratic management is the only way for rural credit cooperatives to optimize management in the new era. In order to strengthen the democratic management of rural credit cooperatives in the district, and advocate the management style of “love society like family” and “use society as home”, the branch of the association actively organizes the democratic life meeting of party members and cadres, the democratic life meeting of the leading group, the board of supervisors, and members. The congress, as well as the deliberation activities, put the big policy of the development of rural credit cooperatives into a collective research decision, avoiding the occurrence of the "parentalism" style. The petition system is an important part of democratic management. Under the leadership of the party association of the district association, the supervision cadres of the association have adhered to the system of petitions and visits, and based on the principle of “objectiveness, justice, and seeking truth from facts”, the petitions and officials of the department and their superiors. The petition incidents forwarded by the department were investigated actively and seriously. According to statistics, the number of petitions received by the supervision department of the District Association this year was 3, and 3 were handled. In order to punish illegal business operations and prevent cases and accidents, this year, the association's supervisory cadres actively assisted and supervised the audit, and the personnel department actively investigated and dealt with the illegal business operations of the rural credit cooperatives under its jurisdiction, effectively curbing the occurrence of major and major cases.

Although the above results have been achieved in the audit and supervision work of the Rural Credit Cooperatives in XX, there are still some shortcomings. The main performance is that some cadres and workers have insufficient understanding of the audit, lack of understanding, and there is a feeling of suspicion in the audit work. The auditing environment has yet to be further improved; the depth of the audit work, the auditor's performance and ability to improve; The prudence, legitimacy and standardization of business development are not enough.

XX year work arrangement:

I. Audit work arrangements:

The organization of the special social work group plans to complete the cleanup and rectification of rural credit cooperatives and rural credit cooperatives, and regulate the various business activities of credit cooperatives. From February to August XX, the rural credit cooperatives were cleaned up and rectified; from September to November XX, the rural credit cooperatives were cleaned up and rectified.