Nanjing Municipal Internal Audit Association's 2019 work summary and 2019 work opinions
I. Review of the internal audit work in 2005
Under the guidance of the Provincial Audit Office and the Provincial Internal Auditing Association, under the direct leadership of the Municipal Audit Bureau, the Municipal Internal Audit Association actively implemented the spirit of the 16th National Congress of the Communist Party of China and the Fourth Plenary Session of the 16th Central Committee, and earnestly studied and implemented According to the requirements of the Internal Auditing Work Regulations and the Internal Auditing Standards of the National Audit Office, in accordance with the spirit of the provincial and municipal auditing work conferences, the purpose of “management, publicity, service, and communication” is followed. "Drawing" is the guide, actively guiding the city's internal audit institutions to play an active role in strengthening unit economic management and achieving economic goals, and realizing the ideological concept of internal auditing to achieve unit goals, and determining the "legal representative's departure and project completion." The final accounts of the final accounts, and the four major auditing directions, such as comprehensively strengthening the economic responsibility audit during the leadership period, strengthening the quality procurement audit, strengthening the internal control review, and actively exploring the economic benefits audit, Internal Auditing Audit Quality, Auditing Techniques and Methods, Strengthening the Construction of Internal Audit Legal System Through mutual exchanges, information communication, consulting services, business guidance, theoretical discussions, training and learning activities, the city's internal audit work has achieved great results in the reform and restructuring of various units and the internal auditors have undergone major changes. . According to statistics, in 2005, the city's internal audit institutions completed 8128 audit items of various types; the amount of loss and waste was found to be 323.5 million yuan; the increase in revenue and expenditure was 62.10 million yuan; the amount of violations was corrected to 25.92 million yuan; and suggestions were adopted. . Transfer 1 case to the judicial organ; 6 administrative sanctions are proposed; and 5 persons are transferred to the judicial organs. Internal audit promotes the city's economic construction, serves "two firsts", strengthens the internal management of the unit, improves the level of business management and decision-making; promotes the building of a clean and honest government of leading cadres, conducts anti-corruption and advocates; maintains financial and economic order, reduces corporate costs, and increases efficiency. Played a positive and increasingly important role. Summarize the city's internal audit work in 2005, the main features are as follows:
Carrying out economic responsibility audit has become the basic task of internal audit work. According to the regulations and requirements of the higher-level economic responsibility audit conducted by the superiors, after the implementation of the annual internal audit work plan guidance of the city for many years, the internal audit institutions of all units in the city have relevant responsibilities within the unit. It has become a basic task for people to conduct departure audits. Some units' internal audit institutions not only audit the departure of their legal representatives, but also conduct exit audits when the responsible persons related to the economy leave, and basically have to leave the trial. The internal auditing organization of the competent unit has also comprehensively strengthened the economic responsibility audit of the unit responsible person during the term of office. For example, the Nanjing Municipal Education Bureau, in accordance with the relevant economic responsibility audit regulations, combined with the actual situation of the Education Bureau, implemented the “Measures for the Implementation of the Economic Responsibility Audit of the Party and Government Leading Cadres Directly Under the Nanjing Education Bureau”, and expanded the scope of economic responsibility audit. On the basis of the school's deputy finance vice president and the financial responsibility audit of the sponsored accountant, he also actively explored the effective way of Renzhong economic responsibility audit. Focus on the economic responsibility of the major economic activities of the audited entity, and strictly review the parts of the problem. In 2005, in coordination with the Bureau of Work of the Bureau, the audit of the economic responsibility of the Municipal Health School strengthened audits on infrastructure projects such as economic guarantees, loan transactions and capital borrowing, and seized clues. In 2005, the Nanjing Municipal Health Bureau conducted an audit of the economic responsibility of the department in charge of economic activities in the whole system, and included this item in the assessment target of the president's responsibility system; purposeful tracking of the audit results and promotion of audit results The transformation has gradually transformed the audit work from discovery to prevention. According to statistics, the city's internal audit institutions carried out 270 economic responsibility audit projects in 2005, including 201 retired audits and 69 audits during the term of office. Investigate the loss of waste by 10.934 million yuan; investigate and deal with violations of the discipline of 2.59 million yuan. After the audit, 13 people were promoted, 73 were adjusted, 30 were dismissed, 43 were retired, 1 was administratively processed, and 2 were judicially handled.
The completion and audit of the project construction project has become an important means for internal auditing to prevent corruption and promote honesty, save unit investment funds and reduce asset costs. In the internal audit guidance plan of Nanjing for many years, the internal audit institutions of all units are required to take the project completion audit as Must review items. The city's internal audit institutions can respond positively, and in accordance with the actual situation of their own units, they will adopt the methods of self-audit or trial for serious implementation. Some units even stipulate that the maintenance project of more than 50,000 yuan must be audited, and the large-scale project final audit project also adopts the whole process of follow-up audit, and the audit rate is nearly 100%. The project final audit is a unit to strengthen project management, prevent corruption and promote honesty, save capital investment, reduce engineering costs, and achieve greater benefits. For example, Jiangsu Telecom Nanjing Branch has more construction projects each year, and the amount of funds used is relatively large. In 2005, by participating in the municipal communication work design, construction team and construction unit price bidding work organized by relevant departments, not only the design and construction teams that meet the qualification requirements and quality are selected, but also the comprehensive unit price of construction is reduced by nearly 50% compared with last year. The Nanjing Judicial Bureau and the social audit jointly carried out the final project audit of the office building decoration project and the Dalian Mountain Labor Camp. The project delivery amount was 2.81 million yuan, and the audit total nuclear reduction project amounted to more than 1.1 million yuan. The nuclear reduction rate was 39.14. %, saved a lot of funds for the authorities and Dalian Mountain, and achieved certain results. According to preliminary statistics, in 2005, the number of self-audit projects in the city's internal audit was 350, the amount of trials was 1,455.5 million yuan, and the amount of nuclear reduction was 85.16 million yuan. The average rate of nuclear reduction was 8.15%.
The internal control degree review is a method of establishing and improving the internal control system of the unit, blocking management loopholes, and making the system effective.
In 2005, the internal auditing organization of the city's internal auditing agencies further deepened the evaluation of internal control, and each unit carried out internal control audits based on its own characteristics. There is a special internal control degree review, combined with other audit matters, to review the establishment, improvement and implementation of the internal control system, so that the audit gate is moved forward, and the post-declaration audit is transferred to the pre-existing preventive audit to achieve prevention. The purpose of unburning has also promoted the institutionalization, standardization and rule of law of unit management. For example, Nanjing Puzhen Vehicle Factory has carried out management audits around cost control in light of the actual situation of the plant. The audit department conducted investigation and analysis on the status of accounts receivable and inventory balance, and required all units to formulate corrective measures according to the audit results. Through auditing, the accounts receivable were recovered in large quantities, and the inventory materials were effectively controlled to avoid The loss of bad debts and the correction of the problem of inconsistency of the accounts have improved the efficiency of the use of funds. The audit department also tracked the enterprise management control process through evaluation, and found that the outsourcing parts audit department and personnel did not understand the material consumption quota, which affected the quality of the material consumption quota. Therefore, it is recommended that the adjustment process be responsible for the audit function by the professional function department and personnel, which not only strengthens the internal control system of the subcontracting, but also regulates the business behavior of the company. In 2005, Nanjing Commercial Bank focused on the supervision and evaluation of the implementation of “strict and strict” internal control system. This review work was carried out into various audit projects, and the components and links of the internal control management system were accurate. Reliable, sufficient and effective for independent review and evaluation, and a special audit of the Bank's internal control system, through the review, establish and improve the internal control of the firm, to achieve the purpose of blocking management loopholes.
Material procurement price auditing is a good way to improve the procurement and supply of materials, reduce cost and improve economic efficiency.
In 2005, the internal audit institutions of the city reduced the cost and increased the efficiency for the unit, and actively worked hard to do a lot of work in the audit of material procurement price. In particular, the internal audit institutions of production enterprises have made contributions to enterprises through various means such as market research, telephone contact, online inquiry, charting, quota measurement, and bidding. Nanjing Electric Company took the price audit as the highlight of the internal audit work, and formulated the company's “Provisional Management Measures for Purchasing Price”, and designed a set of price audit declaration and approval forms based on the actual situation of the enterprise. From the planning to the implementation of the whole process of supervision, a closed-loop management model has been formed, which reduces the procurement cost of enterprises, saves valuable funds, and achieves greater benefits. Among them, the price audit of the regular material procurement, reviewing the procurement plan of more than 130 million yuan, reviewing 2,140 purchase invoices, only this work will save the purchase funds of 4,844,400 yuan. In 2005, Nanjing Water Supply Corporation conducted a follow-up audit of the material procurement pricing work of the subordinate material supply and marketing company Tianyi Industrial Co., Ltd., and saved about 1.2 million yuan for the unit through bidding and competitive inquiry. On this basis, the corresponding experience will be promoted throughout the company and cover many fields such as engineering and labor technology. It not only increases the fairness and transparency of procurement, but also optimizes management. The total savings of the project is about 3.9 million. yuan.
Working around the unit center, and actively carrying out special audits and investigations in accordance with the requirements of the leaders, it is the foothold for internal leadership to obtain leadership support.
Working around the unit center, grasping the key points, hotspots, and difficult issues of concern to the public, conducting internal audits, and providing good services for the unit to achieve economic goals are the basic points for internal audit work to obtain leadership support and public trust. In 2005, the internal auditing organizations of all units in the city carried out various internal audits and investigations in light of the actual situation of the units. Many enterprises and institutions have carried out the reform and transformation work in accordance with the requirements of the superiors and departments at the higher levels. The internal audit institutions of the city have played an active role in the reform and transformation of enterprises and institutions, and cooperated with and coordinated the relevant departments to do a good job in transforming enterprises and institutions. The inventory of assets, liabilities and equity has played its due role in the smooth transformation and steady development of the company. In 2005, according to the requirements of the higher authorities, the Nanjing Municipal Public Security Bureau conducted a special audit on the funds, labor income and the seizure funds and deposits of the investigating departments, involving a total amount of 200 million yuan. Through auditing, we have found out the current status of management work, and found that funds and income have been squeezed and misappropriated. A total of 11 audit recommendations were made in a timely manner, and a notice was made to prevent violations, which not only divided the leaders but also eliminated them. Hidden dangers. In 2005, the Nanjing Municipal Transportation Bureau used the funds and management of the Zhencun Highway Cementification Project implemented by the District and County Transportation Bureau, and collected, disbursed and distributed the “five small” road maintenance fees and cargo surcharges. The management of the use of special funds was specifically conducted for audit investigations. It was found that some districts and counties had problems such as irregular accounting, unsatisfactory cost accounting, untimely allocation of funds, and unreasonable use of funds, and promptly proposed rectification and ensured Special funds for funds. Nanjing Securities Co., Ltd. conducted a special audit on the use of margins that customers in the business department concerned, and adopted a method of checking the statements, account books and bank statements one by one to ensure that the customer's margin was not misappropriated and accurate. Nanjing Dairy has strengthened the investigation of the existing assets of Sino-foreign joint ventures, and determined the authenticity of the net assets of the joint ventures through investigations, one provided the basis for the Chinese negotiations, the other did the basic work for the group company's leadership decision-making, and the third played the assets. effect. The Nanjing Federation of Trade Unions strengthened the audit of union funds and mutual insurance premiums. In order to standardize the enterprise restructuring work, Nanjing Electromechanical Industry Group, in accordance with the relevant provisions of the municipal government office and the economic responsibility audit of the electromechanical industry group, in 2005, specially formulated the “Measures for the Retirement of Economic Responsibility of the Legal Representatives of Restructuring Enterprises”. According to the requirements of the company's three-link work, Nanjing Textile Industry Group reviewed the financial clean-up audit reports of the five companies and issued a review opinion. In combination with the reform of the enterprise property rights system, the four companies were cleared of assets and touched. The audit of the assets and liabilities of the family. Through auditing, we have come up with detailed and reliable financial information, which provides the basis for the leaders of the industrial group to make decisions on the transformation and transformation of these enterprises.
Taking the implementation of Audit Commission Order No. 4 and internal auditing standards as an opportunity to strengthen the internal audit system and network construction, and promote the institutionalization, standardization and legalization of internal audit work.
After the promulgation of the "Regulations on Internal Auditing of the Audit Commission" and the "Internal Auditing Standards", the internal auditing institutions of the city, after carefully organizing the study, discussion and research, combined with the actual situation of their own units, the original norms, systems, measures and orders No. 4 The aspects that are inconsistent with the internal auditing standards are revised again, and the internal audit work is moved to a new starting point to achieve institutionalization, standardization, and legalization. The Nanjing Municipal Health Bureau formulated the “National Health System Internal Auditor Job Responsibilities”, the “Nanjing Health System Internal Audit Work Regulations”, the “Nanjing Health System Internal Audit File Specification”, and the “Nanjing Health System Internal Audit”. Six internal auditing regulations, such as the Professional Ethics Code for Personnel, the Assessment Standards for the Internal Auditing Work of the Health System of Nanjing, and the Working System of the Internal Auditing Organization of the Health System of Nanjing Municipality, have been revised to conform to the No. 4 Order and Internal Audit. The requirements of the guidelines. The Nanjing Municipal Education Bureau took the opportunity of the No. 4 Order and the Internal Auditing Standards to re-establish the internal audit network of the education system, and divided it into three sections of Chengbei, Chengnan and municipal colleges by region to carry out exchanges and learning activities to promote the improvement of the education system. The overall level of internal audit work. The Nanjing Mint has revised the “Measures for Internal Auditing of Enterprise Economic Activities” and formulated the “Administrative Measures for Bidding and Bidding of Enterprises' Foreign Economic Activities”. Many units such as Nanjing Commercial Bank, Nanjing Telecom Branch, and Nanjing Securities Company have formulated internal audit work, file management and other implementation measures and system regulations.
The internal auditing departments of the district and county audit bureaus and the internal auditing associations adapt to the new situation, conscientiously perform their duties, and actively guide the internal audit work.
In 2005, the internal auditing departments and internal auditing associations of the district and county audit bureaus conscientiously implemented the “Order No. 4” and “internal auditing standards” of the Audit Commission, strengthened organizational leadership and standardization, and strengthened the work of publicity and training. Establish a district/county internal audit network system, do a good job in guiding the internal audit, and achieve results. According to statistics, there were 474 internal audit institutions and 703 internal auditors in urban and county areas in 2005; 2,332 audit projects were completed, and the amount of loss and waste was found to be 13.93 million yuan, and the increase in revenue and expenditure was 36.9 million yuan. The violation was corrected. The amount of behavior was 205.7 million yuan. The proposal and opinions were adopted 1626, and 1 case was transferred to the judicial organ. It is recommended to give 5 administrative sanctions and transfer to the judicial organs for handling 2 persons. First, at the beginning of the year, the internal auditing and guiding departments of the districts and counties, according to the internal auditing guidance plan of the Municipal Auditing Bureau, combined with the actual situation of the internal auditing work of each district and county, put forward the internal audit guiding plan or implementation opinions of each district and county, and carried out at the end of the year. The assessment and commendation activities have effectively mobilized the enthusiasm of the internal auditors in the districts and counties, and promoted the effective implementation of the internal audit work in the districts and counties. Second, according to the Decree No. 4 and the internal auditing standards, the three specifications of “internal audit work, internal audit assessment and internal audit files” were revised. The third is to actively organize district and county internal auditors to participate in training, study and exchange activities organized by the province and city. The fourth is to strengthen publicity and theoretical research, and 10 districts and counties submitted 15 papers to participate in provincial theoretical discussions. Fifth, the work of internal audit files in districts and counties has made greater progress than before.
The Municipal Internal Auditing Association adopts planning guidance, training exchanges, and consulting services, and strives to improve the auditing level and audit quality of internal auditors.
In 2005, under the leadership of the Provincial Department, the Provincial Internal Auditing Association and the Municipal Auditing Bureau, the Municipal Internal Auditing Association actively implemented the “No. 4 Order” and “Internal Auditing Standards”, promoted standardization, strengthened planning guidance, and learned training and exchanges. Investigating and theoretical discussion activities laid the foundation for improving the auditing level and audit quality of internal auditors. main tasks as follows:
The first is to strengthen the planning guidance and the year-end assessment system. At the beginning of the year, the “2005 Nanjing Internal Audit Work Guidance Project” was issued, and the city’s internal audit work summary and commendation and the third internal council meeting of the Municipal Auditing Association were held. The annual municipal internal audit institutions 20 internal auditing advanced collectives and 10 advanced individuals, as well as district and county guidance 8 advanced collectives were commended. At the end of the year, according to the guidance plan and the assessment of the previous year, the indicators of the assessment rules were revised, and the year-end assessment items were organized by film.
The second is to strengthen the training exchange learning activities: In 2005, the city's internal auditing association entrusted the Nanjing Auditing Institute to conduct a systematic auditing theory training for 100 internal auditors in May; there are three new and old deans and seven professors as internal auditors. The course of basic theory and auditing as well as some cutting-edge topics has been established, which has laid a good foundation for enriching and improving the level and quality of internal auditors. 15 exchange meetings were held in the city, and a total of 75 people from 5 batches of provincial and municipal inspection and exchange activities were organized. The training schedules of the Chinese Association and the provincial associations were promptly forwarded and requested.
The third is to strengthen the theoretical discussion: at the beginning of the year, the theoretical research topics issued by the provincial internal auditing association were forwarded and requested, and the internal auditors were actively organized to participate in the three theoretical seminars organized by the provincial internal auditing association, and 52 papers were organized. He won 2 first prizes, 8 second prizes, 19 third prizes, 23 merit awards, and 4 third prizes in national excellent papers. He also assisted the Provincial Internal Audit Association to host a seminar on internal audit quality theory. The audit quality meeting was held at the Red Sun Group in Gaochun County. The Municipal Internal Audit Association won two paper organization awards.
The fourth is the completion of 148 person-times of the international registration of the internal auditor's application work and the recruitment of more than 100 internal audit qualification certificates, as well as the release of the results and certificates issued by the CIA testers in the previous year. The work won the first prize of the provincial CIA examination work collective.
The fifth is to complete the audit of the internal audit report, the guidance of the internal audit personnel report and the revision of the electronic offer. Actively provided services for internal auditors, and completed the subscription of 196 "China Internal Audit" magazines and more than 50 "Jiangsu Audit Yearbooks" and more than 80 "China Audit Newspaper" and other publications. Be patient and consult with internal auditors on regulations and work. The requirements put forward by the internal auditors can be coordinated in a timely manner, and a platform for mutual learning between internal audit institutions and internal auditors.
Seventh, in the propaganda, prepared two issues, up to 5.5 million in the "Nanjing Internal Audit Newsletter" and reported multiple internal audit information. Completed the recommendation of advanced units and advanced individuals in the national and provincial internal audit institutions. The city recommended one national collective advanced, one national individual advanced; 10 provincial collective advanced, 10 individual provincial advanced although I The city's internal audit work has achieved some results, but at the same time, we have seen that there are still some difficulties and difficulties in the internal audit work of our city. First, a small number of units do not attach importance to internal audit work. In the process of unit reform and enterprise transfer and restructuring, the internal audit institutions and personnel of the unit are withdrawn, merged, and transferred, which makes it difficult to carry out internal audit work. Second, some units The trial work has been carried out for many years, the sense of innovation is lacking, and the content of the audit project has not been expanded. Third, some units have insufficient conversion of audit results. The annual review still has problems, and the leadership rectification consciousness is not strong. Fourth, some units have better internal audit work. However, the audit information is weakly reported, the publicity is small, the internal audit work lacks reports, and the advanced experience is difficult to promote; the five statistical reports are not timely, not rigorous, and some matters are unwilling to report, resulting in a certain gap between the report data and the actual situation; Sixth, some internal auditing theory research is seriously inadequate, and internal audit files need to be further standardized. Seventh, the end-of-year internal audit work assessment of each unit self-examination, self-declaration work must also strengthen leadership. These shortcomings and difficulties restrict the further improvement of the quality and level of internal audit work in our city and the development of the cause.
Second, the implementation of internal audit work in 2006
In 2006, it was the thorough implementation of the party's "16th National Congress" spirit, comprehensively implementing the requirements of the "three represents", strengthening the party's ability to govern, and auditing for the city to take the lead in building a well-off society in an all-round way, taking the lead in basically realizing modernization services, and implementing it in depth. The Audit Commission's Regulations on Internal Auditing and Internal Auditing Standards improve the quality of audit results and the level of audit work. To this end, this year's implementation of the internal audit work of the city is as follows:
Seriously implement the "Nanjing 2006 Internal Audit Work Guidance Plan" to strengthen the internal audit year-end assessment work. According to the improvement of the internal audit work level and the quality of internal audit results, the city will implement the "two first" service requirements, in accordance with the national and provincial requirements. In the spirit of the audit work conference, the Municipal Audit Office has issued the “Nanjing 2006 Internal Audit Work Guidance Plan”. All units shall, according to the guidance plan, formulate the annual work plan in combination with the actual implementation, implement the specific requirements of the various tasks in the plan, strengthen the internal audit year-end assessment organization and leadership work, and promote the city's internal audit work with objectives, key points and effective Developed.
Establish and enhance the concept and awareness of internal audit to achieve unit goal service. The city will pass the "Nanjing Internal Audit Newsletter" to strengthen information reporting and specific guidance work, and actively help internal audit institutions and internal auditors to change their ideas, establish and enhance internal The concept and awareness of the service to achieve the unit's goals. The auditing projects we plan to carry out, or the functions of supervising, inspecting, and evaluating, are all to ensure the development of the organization and to help achieve the goals of the organization. Through our work, we should be able to reflect the function of organizing or adding value to the organization, or saving money, or preventing risks, so that our work can be supported by leaders and departmental comrades and achieve results.
Strengthening the construction of the system, auditing according to the chapter, improving the quality of the internal audit. The "Regulations on Internal Auditing of the Audit Commission" re-examines the basic standards of issuance and internal audit and the promulgation of fifteen specific standards, so that the internal audit work has laws and regulations. Can follow. The city has also revised the internal audit work, quality assessment methods and file specifications in accordance with the new regulations and requirements. All units shall, in light of existing problems, strengthen and supervise the actual situation of the internal audit institutions in combination with the work of the units, formulate corresponding internal audit work systems in accordance with the “Order No. 4” and internal audit guidelines, conduct audit work in accordance with the system and regulations, and strictly enforce the law. Fair law enforcement and civilized law enforcement. Improve the quality of internal audit projects and the level of internal audit work.
Adhere to the scientific concept of development, strengthen team building, and improve the quality of personnel.
All units should adhere to the scientific development concept. Although the institutional reform and the enterprise transformation system have been carried out, the internal audit institutions and internal auditors have made major adjustments and changes. However, we should actively build the team of internal auditors, especially those with large-scale and large-scale enterprises and institutions, group companies, listed companies, and subordinate units with large capital and large amount of funds, regardless of the nature of their units. Strengthening the internal audit work is very necessary and very beneficial. We will adopt on-site guidance services and investigation and research and publicity work to encourage these units to strengthen the construction of internal audit institutions and the allocation of full-time personnel. The setting should be matched with the size of the unit. Encourage all units to support internal auditors to participate in various business learning and training activities, and participate in professional qualification examinations related to internal audit. Encourage internal auditors to actively carry out auditing business related knowledge learning, improve theoretical level, constantly master new auditing business skills, use advanced scientific auditing methods, have a sense of innovation that keeps pace with the times, and give full play to the role of internal auditing. Make it fit within the unit.
Strengthening the internal ethics and risk awareness, and establishing a good internal audit image The internal audit is the important component and important force of the audit system. The level of law enforcement and the quality of the audit style are related to the overall image of the audit system. Therefore, it is necessary to strengthen internal auditors to abide by professional ethics education, supervise the implementation of internal auditing standards, raise risk awareness, effectively prevent risks, establish a good audit image, and improve people's satisfaction with the entire auditing industry.
Active communication and publicity create a good working environment for yourself.
Strengthening communication and publicity work is an important means for internal auditors to strive for unit leadership, relevant departments and social support. In some areas and units, in the reform and restructuring, the internal audit has not been withdrawn, but has been strengthened. This is not only related to the role of the internal audit, but also related to the communication ability and self-propaganda work of the internal audit responsible personnel. We must not only do a good job, but also strengthen publicity and communication. We should report the work situation to the main leaders or responsible persons frequently, and disclose relevant audit information. It is necessary to let the people involved in your work support you, and also let other personnel in the unit Understanding and supporting the society, forming a good working environment, transforming our audit results, and the audit value is recognized by the society.
The function of the Internal Auditing Association is to do a good job of "management, publicity, service, communication" and work. This year we will focus on the following: First, we will develop internal audit work guidance programs and strengthen year-end inspection and assessment; second, strengthen with member units. The internal audit organization's contact and communication, do a good job of home guidance and consulting services. The third is to investigate the internal audit situation of the reform-oriented enterprises and private enterprises, to clarify the establishment and work status of the internal audit institutions and personnel; the fourth is to prepare to amend the "Nanjing City Internal Audit Management Measures" formulated in 1995; The film exchange activities, and the internal audit of the province, abroad inspection work; the sixth is to increase the collection of internal audit information and publicity work, compiled the "Nanjing Internal Audit Newsletter"; seven is to hold a large-scale short-term training class and a The small-scale internal audit completion project final training project; eight is to do CIA exam registration and internal auditor qualifications for post-secondary education and training; nine is to organize a theoretical seminar held in the province, and actively recommend excellent papers to the province. Ten is to actively complete the tasks assigned by the leaders of the bureau, and support and cooperate with the provincial internal auditing association to do other tasks.
Actively guide all competent departments, industrial groups, large-scale companies, district and county audit bureaus, and internal auditing associations to conduct internal guidance and management work within their respective scopes and systems in accordance with the “Order No. 4” and “Internal Audit Guidelines”. People-oriented, organize learning and exchanges, strengthen the construction of internal audit networks, and cultivate a strong team; use "law" as a guarantee to improve the legalization, institutionalization, and standardization of internal audit; "high technology" as a means Accelerate the construction of information technology, equipped with modern equipment such as computers, and improve the efficiency of internal auditors.
Under the guidance of the Provincial Audit Office and the Provincial Internal Auditing Association, under the direct leadership of the Municipal Audit Bureau, the Municipal Internal Audit Association actively implemented the spirit of the 16th National Congress of the Communist Party of China and the Fourth Plenary Session of the 16th Central Committee, and earnestly studied and implemented According to the requirements of the Internal Auditing Work Regulations and the Internal Auditing Standards of the National Audit Office, in accordance with the spirit of the provincial and municipal auditing work conferences, the purpose of “management, publicity, service, and communication” is followed. "Drawing" is the guide, actively guiding the city's internal audit institutions to play an active role in strengthening unit economic management and achieving economic goals, and realizing the ideological concept of internal auditing to achieve unit goals, and determining the "legal representative's departure and project completion." The final accounts of the final accounts, and the four major auditing directions, such as comprehensively strengthening the economic responsibility audit during the leadership period, strengthening the quality procurement audit, strengthening the internal control review, and actively exploring the economic benefits audit, Internal Auditing Audit Quality, Auditing Techniques and Methods, Strengthening the Construction of Internal Audit Legal System Through mutual exchanges, information communication, consulting services, business guidance, theoretical discussions, training and learning activities, the city's internal audit work has achieved great results in the reform and restructuring of various units and the internal auditors have undergone major changes. . According to statistics, in 2005, the city's internal audit institutions completed 8128 audit items of various types; the amount of loss and waste was found to be 323.5 million yuan; the increase in revenue and expenditure was 62.10 million yuan; the amount of violations was corrected to 25.92 million yuan; and suggestions were adopted. . Transfer 1 case to the judicial organ; 6 administrative sanctions are proposed; and 5 persons are transferred to the judicial organs. Internal audit promotes the city's economic construction, serves "two firsts", strengthens the internal management of the unit, improves the level of business management and decision-making; promotes the building of a clean and honest government of leading cadres, conducts anti-corruption and advocates; maintains financial and economic order, reduces corporate costs, and increases efficiency. Played a positive and increasingly important role. Summarize the city's internal audit work in 2005, the main features are as follows:
Carrying out economic responsibility audit has become the basic task of internal audit work. According to the regulations and requirements of the higher-level economic responsibility audit conducted by the superiors, after the implementation of the annual internal audit work plan guidance of the city for many years, the internal audit institutions of all units in the city have relevant responsibilities within the unit. It has become a basic task for people to conduct departure audits. Some units' internal audit institutions not only audit the departure of their legal representatives, but also conduct exit audits when the responsible persons related to the economy leave, and basically have to leave the trial. The internal auditing organization of the competent unit has also comprehensively strengthened the economic responsibility audit of the unit responsible person during the term of office. For example, the Nanjing Municipal Education Bureau, in accordance with the relevant economic responsibility audit regulations, combined with the actual situation of the Education Bureau, implemented the “Measures for the Implementation of the Economic Responsibility Audit of the Party and Government Leading Cadres Directly Under the Nanjing Education Bureau”, and expanded the scope of economic responsibility audit. On the basis of the school's deputy finance vice president and the financial responsibility audit of the sponsored accountant, he also actively explored the effective way of Renzhong economic responsibility audit. Focus on the economic responsibility of the major economic activities of the audited entity, and strictly review the parts of the problem. In 2005, in coordination with the Bureau of Work of the Bureau, the audit of the economic responsibility of the Municipal Health School strengthened audits on infrastructure projects such as economic guarantees, loan transactions and capital borrowing, and seized clues. In 2005, the Nanjing Municipal Health Bureau conducted an audit of the economic responsibility of the department in charge of economic activities in the whole system, and included this item in the assessment target of the president's responsibility system; purposeful tracking of the audit results and promotion of audit results The transformation has gradually transformed the audit work from discovery to prevention. According to statistics, the city's internal audit institutions carried out 270 economic responsibility audit projects in 2005, including 201 retired audits and 69 audits during the term of office. Investigate the loss of waste by 10.934 million yuan; investigate and deal with violations of the discipline of 2.59 million yuan. After the audit, 13 people were promoted, 73 were adjusted, 30 were dismissed, 43 were retired, 1 was administratively processed, and 2 were judicially handled.
The completion and audit of the project construction project has become an important means for internal auditing to prevent corruption and promote honesty, save unit investment funds and reduce asset costs. In the internal audit guidance plan of Nanjing for many years, the internal audit institutions of all units are required to take the project completion audit as Must review items. The city's internal audit institutions can respond positively, and in accordance with the actual situation of their own units, they will adopt the methods of self-audit or trial for serious implementation. Some units even stipulate that the maintenance project of more than 50,000 yuan must be audited, and the large-scale project final audit project also adopts the whole process of follow-up audit, and the audit rate is nearly 100%. The project final audit is a unit to strengthen project management, prevent corruption and promote honesty, save capital investment, reduce engineering costs, and achieve greater benefits. For example, Jiangsu Telecom Nanjing Branch has more construction projects each year, and the amount of funds used is relatively large. In 2005, by participating in the municipal communication work design, construction team and construction unit price bidding work organized by relevant departments, not only the design and construction teams that meet the qualification requirements and quality are selected, but also the comprehensive unit price of construction is reduced by nearly 50% compared with last year. The Nanjing Judicial Bureau and the social audit jointly carried out the final project audit of the office building decoration project and the Dalian Mountain Labor Camp. The project delivery amount was 2.81 million yuan, and the audit total nuclear reduction project amounted to more than 1.1 million yuan. The nuclear reduction rate was 39.14. %, saved a lot of funds for the authorities and Dalian Mountain, and achieved certain results. According to preliminary statistics, in 2005, the number of self-audit projects in the city's internal audit was 350, the amount of trials was 1,455.5 million yuan, and the amount of nuclear reduction was 85.16 million yuan. The average rate of nuclear reduction was 8.15%.
The internal control degree review is a method of establishing and improving the internal control system of the unit, blocking management loopholes, and making the system effective.
In 2005, the internal auditing organization of the city's internal auditing agencies further deepened the evaluation of internal control, and each unit carried out internal control audits based on its own characteristics. There is a special internal control degree review, combined with other audit matters, to review the establishment, improvement and implementation of the internal control system, so that the audit gate is moved forward, and the post-declaration audit is transferred to the pre-existing preventive audit to achieve prevention. The purpose of unburning has also promoted the institutionalization, standardization and rule of law of unit management. For example, Nanjing Puzhen Vehicle Factory has carried out management audits around cost control in light of the actual situation of the plant. The audit department conducted investigation and analysis on the status of accounts receivable and inventory balance, and required all units to formulate corrective measures according to the audit results. Through auditing, the accounts receivable were recovered in large quantities, and the inventory materials were effectively controlled to avoid The loss of bad debts and the correction of the problem of inconsistency of the accounts have improved the efficiency of the use of funds. The audit department also tracked the enterprise management control process through evaluation, and found that the outsourcing parts audit department and personnel did not understand the material consumption quota, which affected the quality of the material consumption quota. Therefore, it is recommended that the adjustment process be responsible for the audit function by the professional function department and personnel, which not only strengthens the internal control system of the subcontracting, but also regulates the business behavior of the company. In 2005, Nanjing Commercial Bank focused on the supervision and evaluation of the implementation of “strict and strict” internal control system. This review work was carried out into various audit projects, and the components and links of the internal control management system were accurate. Reliable, sufficient and effective for independent review and evaluation, and a special audit of the Bank's internal control system, through the review, establish and improve the internal control of the firm, to achieve the purpose of blocking management loopholes.
Material procurement price auditing is a good way to improve the procurement and supply of materials, reduce cost and improve economic efficiency.
In 2005, the internal audit institutions of the city reduced the cost and increased the efficiency for the unit, and actively worked hard to do a lot of work in the audit of material procurement price. In particular, the internal audit institutions of production enterprises have made contributions to enterprises through various means such as market research, telephone contact, online inquiry, charting, quota measurement, and bidding. Nanjing Electric Company took the price audit as the highlight of the internal audit work, and formulated the company's “Provisional Management Measures for Purchasing Price”, and designed a set of price audit declaration and approval forms based on the actual situation of the enterprise. From the planning to the implementation of the whole process of supervision, a closed-loop management model has been formed, which reduces the procurement cost of enterprises, saves valuable funds, and achieves greater benefits. Among them, the price audit of the regular material procurement, reviewing the procurement plan of more than 130 million yuan, reviewing 2,140 purchase invoices, only this work will save the purchase funds of 4,844,400 yuan. In 2005, Nanjing Water Supply Corporation conducted a follow-up audit of the material procurement pricing work of the subordinate material supply and marketing company Tianyi Industrial Co., Ltd., and saved about 1.2 million yuan for the unit through bidding and competitive inquiry. On this basis, the corresponding experience will be promoted throughout the company and cover many fields such as engineering and labor technology. It not only increases the fairness and transparency of procurement, but also optimizes management. The total savings of the project is about 3.9 million. yuan.
Working around the unit center, and actively carrying out special audits and investigations in accordance with the requirements of the leaders, it is the foothold for internal leadership to obtain leadership support.
Working around the unit center, grasping the key points, hotspots, and difficult issues of concern to the public, conducting internal audits, and providing good services for the unit to achieve economic goals are the basic points for internal audit work to obtain leadership support and public trust. In 2005, the internal auditing organizations of all units in the city carried out various internal audits and investigations in light of the actual situation of the units. Many enterprises and institutions have carried out the reform and transformation work in accordance with the requirements of the superiors and departments at the higher levels. The internal audit institutions of the city have played an active role in the reform and transformation of enterprises and institutions, and cooperated with and coordinated the relevant departments to do a good job in transforming enterprises and institutions. The inventory of assets, liabilities and equity has played its due role in the smooth transformation and steady development of the company. In 2005, according to the requirements of the higher authorities, the Nanjing Municipal Public Security Bureau conducted a special audit on the funds, labor income and the seizure funds and deposits of the investigating departments, involving a total amount of 200 million yuan. Through auditing, we have found out the current status of management work, and found that funds and income have been squeezed and misappropriated. A total of 11 audit recommendations were made in a timely manner, and a notice was made to prevent violations, which not only divided the leaders but also eliminated them. Hidden dangers. In 2005, the Nanjing Municipal Transportation Bureau used the funds and management of the Zhencun Highway Cementification Project implemented by the District and County Transportation Bureau, and collected, disbursed and distributed the “five small” road maintenance fees and cargo surcharges. The management of the use of special funds was specifically conducted for audit investigations. It was found that some districts and counties had problems such as irregular accounting, unsatisfactory cost accounting, untimely allocation of funds, and unreasonable use of funds, and promptly proposed rectification and ensured Special funds for funds. Nanjing Securities Co., Ltd. conducted a special audit on the use of margins that customers in the business department concerned, and adopted a method of checking the statements, account books and bank statements one by one to ensure that the customer's margin was not misappropriated and accurate. Nanjing Dairy has strengthened the investigation of the existing assets of Sino-foreign joint ventures, and determined the authenticity of the net assets of the joint ventures through investigations, one provided the basis for the Chinese negotiations, the other did the basic work for the group company's leadership decision-making, and the third played the assets. effect. The Nanjing Federation of Trade Unions strengthened the audit of union funds and mutual insurance premiums. In order to standardize the enterprise restructuring work, Nanjing Electromechanical Industry Group, in accordance with the relevant provisions of the municipal government office and the economic responsibility audit of the electromechanical industry group, in 2005, specially formulated the “Measures for the Retirement of Economic Responsibility of the Legal Representatives of Restructuring Enterprises”. According to the requirements of the company's three-link work, Nanjing Textile Industry Group reviewed the financial clean-up audit reports of the five companies and issued a review opinion. In combination with the reform of the enterprise property rights system, the four companies were cleared of assets and touched. The audit of the assets and liabilities of the family. Through auditing, we have come up with detailed and reliable financial information, which provides the basis for the leaders of the industrial group to make decisions on the transformation and transformation of these enterprises.
Taking the implementation of Audit Commission Order No. 4 and internal auditing standards as an opportunity to strengthen the internal audit system and network construction, and promote the institutionalization, standardization and legalization of internal audit work.
After the promulgation of the "Regulations on Internal Auditing of the Audit Commission" and the "Internal Auditing Standards", the internal auditing institutions of the city, after carefully organizing the study, discussion and research, combined with the actual situation of their own units, the original norms, systems, measures and orders No. 4 The aspects that are inconsistent with the internal auditing standards are revised again, and the internal audit work is moved to a new starting point to achieve institutionalization, standardization, and legalization. The Nanjing Municipal Health Bureau formulated the “National Health System Internal Auditor Job Responsibilities”, the “Nanjing Health System Internal Audit Work Regulations”, the “Nanjing Health System Internal Audit File Specification”, and the “Nanjing Health System Internal Audit”. Six internal auditing regulations, such as the Professional Ethics Code for Personnel, the Assessment Standards for the Internal Auditing Work of the Health System of Nanjing, and the Working System of the Internal Auditing Organization of the Health System of Nanjing Municipality, have been revised to conform to the No. 4 Order and Internal Audit. The requirements of the guidelines. The Nanjing Municipal Education Bureau took the opportunity of the No. 4 Order and the Internal Auditing Standards to re-establish the internal audit network of the education system, and divided it into three sections of Chengbei, Chengnan and municipal colleges by region to carry out exchanges and learning activities to promote the improvement of the education system. The overall level of internal audit work. The Nanjing Mint has revised the “Measures for Internal Auditing of Enterprise Economic Activities” and formulated the “Administrative Measures for Bidding and Bidding of Enterprises' Foreign Economic Activities”. Many units such as Nanjing Commercial Bank, Nanjing Telecom Branch, and Nanjing Securities Company have formulated internal audit work, file management and other implementation measures and system regulations.
The internal auditing departments of the district and county audit bureaus and the internal auditing associations adapt to the new situation, conscientiously perform their duties, and actively guide the internal audit work.
In 2005, the internal auditing departments and internal auditing associations of the district and county audit bureaus conscientiously implemented the “Order No. 4” and “internal auditing standards” of the Audit Commission, strengthened organizational leadership and standardization, and strengthened the work of publicity and training. Establish a district/county internal audit network system, do a good job in guiding the internal audit, and achieve results. According to statistics, there were 474 internal audit institutions and 703 internal auditors in urban and county areas in 2005; 2,332 audit projects were completed, and the amount of loss and waste was found to be 13.93 million yuan, and the increase in revenue and expenditure was 36.9 million yuan. The violation was corrected. The amount of behavior was 205.7 million yuan. The proposal and opinions were adopted 1626, and 1 case was transferred to the judicial organ. It is recommended to give 5 administrative sanctions and transfer to the judicial organs for handling 2 persons. First, at the beginning of the year, the internal auditing and guiding departments of the districts and counties, according to the internal auditing guidance plan of the Municipal Auditing Bureau, combined with the actual situation of the internal auditing work of each district and county, put forward the internal audit guiding plan or implementation opinions of each district and county, and carried out at the end of the year. The assessment and commendation activities have effectively mobilized the enthusiasm of the internal auditors in the districts and counties, and promoted the effective implementation of the internal audit work in the districts and counties. Second, according to the Decree No. 4 and the internal auditing standards, the three specifications of “internal audit work, internal audit assessment and internal audit files” were revised. The third is to actively organize district and county internal auditors to participate in training, study and exchange activities organized by the province and city. The fourth is to strengthen publicity and theoretical research, and 10 districts and counties submitted 15 papers to participate in provincial theoretical discussions. Fifth, the work of internal audit files in districts and counties has made greater progress than before.
The Municipal Internal Auditing Association adopts planning guidance, training exchanges, and consulting services, and strives to improve the auditing level and audit quality of internal auditors.
In 2005, under the leadership of the Provincial Department, the Provincial Internal Auditing Association and the Municipal Auditing Bureau, the Municipal Internal Auditing Association actively implemented the “No. 4 Order” and “Internal Auditing Standards”, promoted standardization, strengthened planning guidance, and learned training and exchanges. Investigating and theoretical discussion activities laid the foundation for improving the auditing level and audit quality of internal auditors. main tasks as follows:
The first is to strengthen the planning guidance and the year-end assessment system. At the beginning of the year, the “2005 Nanjing Internal Audit Work Guidance Project” was issued, and the city’s internal audit work summary and commendation and the third internal council meeting of the Municipal Auditing Association were held. The annual municipal internal audit institutions 20 internal auditing advanced collectives and 10 advanced individuals, as well as district and county guidance 8 advanced collectives were commended. At the end of the year, according to the guidance plan and the assessment of the previous year, the indicators of the assessment rules were revised, and the year-end assessment items were organized by film.
The second is to strengthen the training exchange learning activities: In 2005, the city's internal auditing association entrusted the Nanjing Auditing Institute to conduct a systematic auditing theory training for 100 internal auditors in May; there are three new and old deans and seven professors as internal auditors. The course of basic theory and auditing as well as some cutting-edge topics has been established, which has laid a good foundation for enriching and improving the level and quality of internal auditors. 15 exchange meetings were held in the city, and a total of 75 people from 5 batches of provincial and municipal inspection and exchange activities were organized. The training schedules of the Chinese Association and the provincial associations were promptly forwarded and requested.
The third is to strengthen the theoretical discussion: at the beginning of the year, the theoretical research topics issued by the provincial internal auditing association were forwarded and requested, and the internal auditors were actively organized to participate in the three theoretical seminars organized by the provincial internal auditing association, and 52 papers were organized. He won 2 first prizes, 8 second prizes, 19 third prizes, 23 merit awards, and 4 third prizes in national excellent papers. He also assisted the Provincial Internal Audit Association to host a seminar on internal audit quality theory. The audit quality meeting was held at the Red Sun Group in Gaochun County. The Municipal Internal Audit Association won two paper organization awards.
The fourth is the completion of 148 person-times of the international registration of the internal auditor's application work and the recruitment of more than 100 internal audit qualification certificates, as well as the release of the results and certificates issued by the CIA testers in the previous year. The work won the first prize of the provincial CIA examination work collective.
The fifth is to complete the audit of the internal audit report, the guidance of the internal audit personnel report and the revision of the electronic offer. Actively provided services for internal auditors, and completed the subscription of 196 "China Internal Audit" magazines and more than 50 "Jiangsu Audit Yearbooks" and more than 80 "China Audit Newspaper" and other publications. Be patient and consult with internal auditors on regulations and work. The requirements put forward by the internal auditors can be coordinated in a timely manner, and a platform for mutual learning between internal audit institutions and internal auditors.
Seventh, in the propaganda, prepared two issues, up to 5.5 million in the "Nanjing Internal Audit Newsletter" and reported multiple internal audit information. Completed the recommendation of advanced units and advanced individuals in the national and provincial internal audit institutions. The city recommended one national collective advanced, one national individual advanced; 10 provincial collective advanced, 10 individual provincial advanced although I The city's internal audit work has achieved some results, but at the same time, we have seen that there are still some difficulties and difficulties in the internal audit work of our city. First, a small number of units do not attach importance to internal audit work. In the process of unit reform and enterprise transfer and restructuring, the internal audit institutions and personnel of the unit are withdrawn, merged, and transferred, which makes it difficult to carry out internal audit work. Second, some units The trial work has been carried out for many years, the sense of innovation is lacking, and the content of the audit project has not been expanded. Third, some units have insufficient conversion of audit results. The annual review still has problems, and the leadership rectification consciousness is not strong. Fourth, some units have better internal audit work. However, the audit information is weakly reported, the publicity is small, the internal audit work lacks reports, and the advanced experience is difficult to promote; the five statistical reports are not timely, not rigorous, and some matters are unwilling to report, resulting in a certain gap between the report data and the actual situation; Sixth, some internal auditing theory research is seriously inadequate, and internal audit files need to be further standardized. Seventh, the end-of-year internal audit work assessment of each unit self-examination, self-declaration work must also strengthen leadership. These shortcomings and difficulties restrict the further improvement of the quality and level of internal audit work in our city and the development of the cause.
Second, the implementation of internal audit work in 2006
In 2006, it was the thorough implementation of the party's "16th National Congress" spirit, comprehensively implementing the requirements of the "three represents", strengthening the party's ability to govern, and auditing for the city to take the lead in building a well-off society in an all-round way, taking the lead in basically realizing modernization services, and implementing it in depth. The Audit Commission's Regulations on Internal Auditing and Internal Auditing Standards improve the quality of audit results and the level of audit work. To this end, this year's implementation of the internal audit work of the city is as follows:
Seriously implement the "Nanjing 2006 Internal Audit Work Guidance Plan" to strengthen the internal audit year-end assessment work. According to the improvement of the internal audit work level and the quality of internal audit results, the city will implement the "two first" service requirements, in accordance with the national and provincial requirements. In the spirit of the audit work conference, the Municipal Audit Office has issued the “Nanjing 2006 Internal Audit Work Guidance Plan”. All units shall, according to the guidance plan, formulate the annual work plan in combination with the actual implementation, implement the specific requirements of the various tasks in the plan, strengthen the internal audit year-end assessment organization and leadership work, and promote the city's internal audit work with objectives, key points and effective Developed.
Establish and enhance the concept and awareness of internal audit to achieve unit goal service. The city will pass the "Nanjing Internal Audit Newsletter" to strengthen information reporting and specific guidance work, and actively help internal audit institutions and internal auditors to change their ideas, establish and enhance internal The concept and awareness of the service to achieve the unit's goals. The auditing projects we plan to carry out, or the functions of supervising, inspecting, and evaluating, are all to ensure the development of the organization and to help achieve the goals of the organization. Through our work, we should be able to reflect the function of organizing or adding value to the organization, or saving money, or preventing risks, so that our work can be supported by leaders and departmental comrades and achieve results.
Strengthening the construction of the system, auditing according to the chapter, improving the quality of the internal audit. The "Regulations on Internal Auditing of the Audit Commission" re-examines the basic standards of issuance and internal audit and the promulgation of fifteen specific standards, so that the internal audit work has laws and regulations. Can follow. The city has also revised the internal audit work, quality assessment methods and file specifications in accordance with the new regulations and requirements. All units shall, in light of existing problems, strengthen and supervise the actual situation of the internal audit institutions in combination with the work of the units, formulate corresponding internal audit work systems in accordance with the “Order No. 4” and internal audit guidelines, conduct audit work in accordance with the system and regulations, and strictly enforce the law. Fair law enforcement and civilized law enforcement. Improve the quality of internal audit projects and the level of internal audit work.
Adhere to the scientific concept of development, strengthen team building, and improve the quality of personnel.
All units should adhere to the scientific development concept. Although the institutional reform and the enterprise transformation system have been carried out, the internal audit institutions and internal auditors have made major adjustments and changes. However, we should actively build the team of internal auditors, especially those with large-scale and large-scale enterprises and institutions, group companies, listed companies, and subordinate units with large capital and large amount of funds, regardless of the nature of their units. Strengthening the internal audit work is very necessary and very beneficial. We will adopt on-site guidance services and investigation and research and publicity work to encourage these units to strengthen the construction of internal audit institutions and the allocation of full-time personnel. The setting should be matched with the size of the unit. Encourage all units to support internal auditors to participate in various business learning and training activities, and participate in professional qualification examinations related to internal audit. Encourage internal auditors to actively carry out auditing business related knowledge learning, improve theoretical level, constantly master new auditing business skills, use advanced scientific auditing methods, have a sense of innovation that keeps pace with the times, and give full play to the role of internal auditing. Make it fit within the unit.
Strengthening the internal ethics and risk awareness, and establishing a good internal audit image The internal audit is the important component and important force of the audit system. The level of law enforcement and the quality of the audit style are related to the overall image of the audit system. Therefore, it is necessary to strengthen internal auditors to abide by professional ethics education, supervise the implementation of internal auditing standards, raise risk awareness, effectively prevent risks, establish a good audit image, and improve people's satisfaction with the entire auditing industry.
Active communication and publicity create a good working environment for yourself.
Strengthening communication and publicity work is an important means for internal auditors to strive for unit leadership, relevant departments and social support. In some areas and units, in the reform and restructuring, the internal audit has not been withdrawn, but has been strengthened. This is not only related to the role of the internal audit, but also related to the communication ability and self-propaganda work of the internal audit responsible personnel. We must not only do a good job, but also strengthen publicity and communication. We should report the work situation to the main leaders or responsible persons frequently, and disclose relevant audit information. It is necessary to let the people involved in your work support you, and also let other personnel in the unit Understanding and supporting the society, forming a good working environment, transforming our audit results, and the audit value is recognized by the society.
The function of the Internal Auditing Association is to do a good job of "management, publicity, service, communication" and work. This year we will focus on the following: First, we will develop internal audit work guidance programs and strengthen year-end inspection and assessment; second, strengthen with member units. The internal audit organization's contact and communication, do a good job of home guidance and consulting services. The third is to investigate the internal audit situation of the reform-oriented enterprises and private enterprises, to clarify the establishment and work status of the internal audit institutions and personnel; the fourth is to prepare to amend the "Nanjing City Internal Audit Management Measures" formulated in 1995; The film exchange activities, and the internal audit of the province, abroad inspection work; the sixth is to increase the collection of internal audit information and publicity work, compiled the "Nanjing Internal Audit Newsletter"; seven is to hold a large-scale short-term training class and a The small-scale internal audit completion project final training project; eight is to do CIA exam registration and internal auditor qualifications for post-secondary education and training; nine is to organize a theoretical seminar held in the province, and actively recommend excellent papers to the province. Ten is to actively complete the tasks assigned by the leaders of the bureau, and support and cooperate with the provincial internal auditing association to do other tasks.
Actively guide all competent departments, industrial groups, large-scale companies, district and county audit bureaus, and internal auditing associations to conduct internal guidance and management work within their respective scopes and systems in accordance with the “Order No. 4” and “Internal Audit Guidelines”. People-oriented, organize learning and exchanges, strengthen the construction of internal audit networks, and cultivate a strong team; use "law" as a guarantee to improve the legalization, institutionalization, and standardization of internal audit; "high technology" as a means Accelerate the construction of information technology, equipped with modern equipment such as computers, and improve the efficiency of internal auditors.
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