Summary of the internal audit guidance work of the Audit Bureau in 2019

Since the beginning of this year, we have continued to implement the "service, management, propaganda, and exchange" work guidelines in accordance with the overall deployment of the provincial and municipal internal auditing associations, focusing on the general requirements for auditing comprehensive transformation services and the work of "doing the best and striving for excellence". The goal is to improve the system, innovate the mechanism, expand the service, and effectively strengthen the internal audit guidance, further improve the quality of the internal auditors, promote the standardization of the internal audit work, and promote the city's internal audit work to a new level. According to incomplete statistics, in XX, the city's internal audit institutions completed a total of 1,352 audit projects, found out that the amount of waste was 12.3 million yuan, promoted income increase and expenditure of 29.7 million yuan, and transferred 1 case to the judicial organs, and proposed to give administrative sanctions to 4 people. . It has won the provincial outstanding internal audit project award for three consecutive years and has been rated as the advanced collective of the city's internal audit guidance work for eight consecutive years. Mainly done the following aspects:

First, improve the mechanism and increase the internal audit assessment

1. The internal audit work will be included in the assessment of the municipal party committee and the municipal government. Strengthen internal audit publicity, carry out investigations on the internal audit work of the city, actively recommend suggestions and suggestions, and the internal audit work is highly valued by the leaders of the municipal party committee and the municipal government. The Municipal Party Committee and the municipal government issued the "Responsibility System for the Party's Work Style and Clean Government Construction in the Year XX. The Standards, the "Standards for the Responsibility System for the Construction of Party and Towns and Streets in XX Years" and the "Notice on Printing and Distributing the Contents of the Departmental Responsibility System for the Year of XX", for the first time included the internal audit work in the assessment content. The archives require departments and townships to establish a sound internal audit system and earnestly carry out internal audit work. The year-end internal audit work is assessed by the audit bureau. In the assessment of the percentage system of townships and departments by the municipal party committee and the municipal government, a maximum of 3 points can be deducted. Promote development through assessment, promote norms by assessment, promote and improve by assessment, further enhance the status of internal audit work, and form a consensus and atmosphere that the city attaches great importance to and supports internal audit work. On September 17th, China Auditing Daily published a report on the article “Including the Internal Auditing of the City into the Annual Responsibility Assessment” and compiled and compiled the following: “The internal audit work is the same as the national audit work, and further development is needed. The big role cannot be separated from the support of the party committee and government. This kind of support can't just stay on the verbal level, and there must be tangible measures. How to incorporate the internal audit work into the annual responsibility system assessment is undoubtedly a Measures worthy of expectation. This will allow the leaders of various departments and units to stretch their strings and pay attention to internal audit work. We have reason to believe that the city’s internal audit work will achieve greater development and hope for other places. Can get useful inspiration from it."

2. Improve the assessment methods for internal audit work. Based on the "Audit Law of the People's Republic of China" and "China's Internal Auditing Standards", with the goal of standardization construction and the local reality, the implementation measures for internal audit work have been revised. The "Appraisal Measures" adopts the percentage system, which is divided into four parts: organizational leadership, activity development, system construction, and self-construction. At the same time, it also stipulates special work. For example, the audit results are affirmed and approved by the leaders at or above the municipal level. There are economic cases that have been investigated and provided with clues, and new methods and technologies have been adopted in the audit process, and the actual results have been achieved. Collective honors, etc. can be extra points. At the end of the year, all units shall conduct self-inspection and scoring according to the scoring standards of these Measures. The Audit Bureau shall conduct inspection and assessment on this basis. The internal audit assessment results shall be used as the basis for the city's assessment and evaluation of the work, and for advanced collectives and advanced individuals. Give recognition awards.

3. Increase the assessment of internal auditors. Improve the internal audit contact point system, the internal audit instructor's work performance is linked with the post target responsibility system assessment, and stipulates that “the department will complete the internal audit guidance work task with a score of 10 points. According to the relevant provisions of the internal audit contact point system, the annual contact point 1-2 The number of internal audit information submitted is not less than one. The unfinished tasks are not scored. "To achieve the goals, tasks, and responsibilities, the assessment results are an important basis for the evaluation, promotion and appointment, and enhance the professional responsibilities of the audit cadres. And a sense of responsibility to promote the level of internal audit guidance.

Second, highlight key points and increase internal audit guidance

1. Strengthen business training. First, the city's internal audit work conference was held. A commendation meeting was held at the beginning of the year. At the end of the year, a summary meeting was held to commend a group of advanced internal auditing units and internal auditing advanced workers. The school director was also invited to implement the internal audit guidelines. Practice training was conducted to standardize business operations. Second, continue to do a good job in the certificate, follow-up education and training. Issued the “Preparatory Notice of the Municipal Auditing Bureau on Doing a Good Job in the Pre-test Counseling Training for the Internal Auditor's Post Qualification Certificate of the Unit”, and organized the internal auditors to participate in the internal auditing qualifications held by the Provincial Internal Auditing Association from May 22 to 26 The certificate pre-test training class, a total of 21 people attended the training. On December 13th, a follow-up education training course was held. Associate professors from the School of Finance and Accounting of the University of Technology and Technology gave lectures on risk management audits and special audit investigations. 97 certified personnel from the city participated in the training. The third is to do a good job in the cia exam registration. Issued the Notice of the Municipal Auditing Bureau on the Registration of the Internal Auditor Qualification Examination for the International Registration of XX Year. In the "Today" and the information port, the registration of the cia exam was published, and the city signed up for 11 people who participated in the International Registered Internal Auditor Qualification Examination.

2. Focus on theoretical research. At the beginning of the year, theoretical research topics and information tasks were issued, focusing on topics such as “social new rural construction and internal audit of townships” and internal audits of private enterprises, conducting special research, organizing audit cadres and internal auditors to write internal audit theoretical articles and audit information. The city has written 11 internal papers and reported to participate in provincial and municipal excellent papers. Writing "Computer Auditing is an Effective Way to Strengthen Internal Auditing of Township Finance" won the second prize of the Provincial Excellent Paper Evaluation and Du Liqun's "On the Status Quo, Role and Development Countermeasures of Internal Auditing of Rural Cooperative Banks" The award and three papers won the award for excellence. In the city's internal paper evaluation, 2 won the first prize, 1 won the second prize, 2 won the third prize, and 6 won the excellent prize. Open an internal audit window on the audit website and create an academic exchange platform. More than 10 internal audit information articles have been adopted by relevant departments and publications of the city, including 2 by the National Audit Office and 2 by Internal Audit. The director, editor-in-chief, president and deputy director of the provincial government research institute will investigate and direct the internal audit work. In September, relevant personnel were organized to investigate internal audit work in townships and departments, complete the investigation report on the internal audit work of the city, report to the municipal party committee and municipal government, and strive to issue opinions on strengthening internal audit work.

3. Broaden the field of internal audit. In accordance with the work requirements for internal audit work to serve the construction of new rural areas, the internal audit of townships and towns should be taken as the characteristic and key work of this year, boldly explore the contents, methods and methods of rural internal audit, earnestly sum up the experience of rural internal audit work, and improve townships and towns. Village scientific management level. At the township town audit experience exchange meeting held in our city, the Rural Audit Center and Changle Town made a typical speech. The paper completed the practice and exploration of the village-level accounting agency system, the problems and countermeasures of the development of farmers' professional cooperative economic organizations. At the same time, in the internal economic responsibility audit, performance audit, computer audit and other aspects of the unit to increase the intensity of exploration, and constantly expand the scope of internal audit. The Municipal Health Bureau, in conjunction with the management functions of the health industry, conducted a special audit investigation on the New Rural Cooperative Medical Fund of XX, and comprehensively audited and investigated the implementation and implementation of the Rural Cooperative Medical Policy by the Municipal New Cooperative Medical Office, fund raising, reimbursement and internal control. Waiting for the situation, at the same time, check some township hospitals

. Through the audit, it was found that the fundraising standards of the cooperative medical fund were too low, the fund balance was small, and the ability to resist risks was weak. The bureau made a special report to the municipal government and made recommendations, which attracted the attention of the city leaders. The deputy mayor gave instructions, and the municipal government issued the “Measures for the Implementation of the New Rural Cooperative Medical System”, which raised 43 yuan per capita in the original year. The standard has been raised to 100 yuan per capita, and stricter requirements have been placed on fund management, reimbursement scope and standards, and designated medical institutions. The Municipal Medical Office seriously implemented the audit recommendations, actively urged the funds that were not in place, revised or formulated the management system for the “reimbursement system for outpatient expenses of fixed-point medical institutions” and “Administrative Measures for Reserve Reimbursement”, and achieved good results.

Third, innovation carriers, increase internal audit management

1. Strengthen organizational management. In accordance with the guidelines for "serving the service, serving the party", the city's internal auditing association was prepared. On April 3, the audit bureau visited the internal audit work, and on August 16, it went to observe the establishment of the internal auditing association. On October 16, I went to the Audit Bureau to study and study internal audit work. In November, the internal auditors were organized to study and study. Director Yu Yuejiang set up a special report to the mayor on the establishment of the internal auditing association, which was fully affirmed and supported by the mayor. At present, the preparations for the association have been basically in place, and the Civil Affairs Bureau has issued the "Approval on the Registration of the Internal Auditing Association of the City". There are 51 group members and 113 individual members.

2. Strengthen quality management. Pay attention to the basic work of internal audit, prepare an internal audit business process sheet, produce an internal audit standard CD, and collect 36 internal audit work rules and guidelines, and 15 internal audit rules and working rules formulated by relevant departments are issued to Every internal audit unit. Organize the implementation of internal auditing standards, check the selection criteria to implement 12 demonstration sites, and 2 municipal demonstration sites. Conduct excellent audit case selection activities, conscientiously organize the evaluation of internal audit projects, and increase the quality of internal audit guidance. The three projects were awarded the XX Excellent Project of the Year of the Year, in which the Rural Partner Bank's Authenticity Audit Project for the Pledge Loan was awarded the second prize of the Provincial Excellent Project. The deputy mayor of the city issued a notice on the special audit work of the rural cooperative bank's loan: “Organizing the audit of the authenticity and effectiveness of the mortgage loan is an innovation and exploration of the audit work, which is very important for improving the safety and efficiency of financial assets. The significance of the relevant banks in the city to learn from the practice of cooperative banks, implement work measures and establish a long-term mechanism."

3. Strengthen team management. Establish an internal audit talent pool, improve the assessment mechanism for internal auditors, and promote the professionalization of internal auditors. This year, we will focus on the selection of “Top Ten Internal Auditing Experts” and advanced collective activities. Among them, five internal auditing units have been rated as the city’s internal auditing advanced collectives. The selection has produced ten major auditing experts, two internal auditing units and two internal auditors. It is recommended as an advanced collective and advanced individual in the city, and one internal audit unit and one internal auditor are recommended as advanced collectives and advanced individuals in the province. The creation and competition for excellence has greatly stimulated the enthusiasm of the internal auditors, and played a typical demonstration role, which promoted the improvement of the quality of the internal audit team in the city.

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