In order to seriously implement the key points of Harbin Institute of Technology in 20xx and complete the internal audit work plan on time, the Audit Bureau of Harbin Institute of Technology is scheduled to carry out the annual financial revenue and expenditure audit of Harbin Institute of Technology from March to August in 20xx. In order to ensure the orderly audit work, the following implementation plan is formulated:

I. Audit Purpose and Basis

In order to supervise the implementation of various financial systems in the school and further standardize the economic behaviors of all units, the financial revenue and expenditure audit is conducted according to the Audit Law of People's Republic of China (PRC), the Provisions of the Audit Office on Internal Audit and the Provisions of the Education System on Internal Audit.

Second, the audit object and scope

Audit object: the financial department of the school and the budget unit of the school.

Audit scope: 20xx annual financial revenue and expenditure.

Three. Audit content and key points

The main contents of this audit are the school-level finance and the annual financial revenue and expenditure of each budget unit of the school. The focus of the audit is as follows:

School-level finance

1. Whether the internal control system and procedures are sound and reasonable, and whether they are effectively implemented.

2. Whether the income is legal and true, whether it is paid and accounted for in time and in full, whether there is collection and expenditure, and whether there is interception; What measures are there to supervise and urge students who have not paid their tuition and accommodation fees in full?

3 whether the expenditure is legal and true, and whether it conforms to the national accounting system and the relevant management regulations of the school.

4. How is the budget implementation?

5. Whether there are problems such as corruption, misappropriation, privately dividing funds, and taking cash.

6. Whether the current accounts are regularly checked for repayment and whether there are relevant records.

(2) The budget unit of the school.

1, whether the income is legal and true, whether there is any support, income and expenditure, and whether there is any interception.

2. Whether the expenditure is legal and true, whether it meets the relevant management regulations of the school, and whether there is the relevant receipt certificate of the other unit.

3. How is the budget implementation?

4. Whether there are problems such as corruption, misappropriation, privately dividing funds, and taking cash.

5, whether the use of funds regularly open, open whether timely, comprehensive, true and standardized.

Fourth, the audit method

This audit is conducted by combining service audit with on-site audit.

Verb (abbreviation for verb) Audit procedure and timetable

This audit started in March of 20xx and ended in August of 20xx, and was conducted in the following stages:

(1) Audit preparation stage (before March xx, 20xx):

1, according to the "20xx Work Points of Harbin Institute of Technology" and the arrangement of internal audit work plan, the audit implementation plan is formulated on the basis of pre-trial investigation, the division of labor of the audit team and its members is determined, the audit objectives and key points are defined, and the audit tasks and implementation time at each stage are arranged.

2, to the audited units served in audit notice, collect audit data.

(2) Retrospective analysis stage (March 20xx 1 1 to July xx 20xx):

According to the audit implementation plan, in view of the audit content and key points, the adequacy and effectiveness of the internal control system and program design of the audited entity are reviewed through compliance testing and substantive testing; Review and test the compliance of the audited entity's financial revenue and expenditure, and conduct an analytical review on the basis of inspection and testing. The specific procedure is implemented in two steps:

1. Review accounting vouchers, accounting books, accounting statements and related internal control systems, and conduct relevant tests and evaluations.

2. In view of the situation and problems found in the first step of audit, go to the relevant units for further consultation and obtain relevant audit evidence.

(3) Summary report stage (July 20xx 1 1 to August 20xx 3 1):

1. Auditors analyze and summarize the audit working papers formed in the review and analysis stage to form the first draft of the audit report.

2, the audit team leader to review the audit working papers and the first draft of the audit report.

3, the audit team and the audited units to exchange views.

4. According to the above situation, form audit conclusions, make audit decisions, put forward audit suggestions, and finally complete the audit report.

5. Submit the audit report to the school leaders for approval.

Supervision and implementation stage

According to the audit decisions and audit suggestions approved by the leaders, urge the audited units to complete the rectification and implementation.

(v) Final stage of audit

After the work is completed, all audit materials will be sorted and filed.

Division of audit work of intransitive verbs

In order to successfully complete the audit task, a three-member audit team was established with Sun Zhiguo as the team leader and Yang Jialin and Zhang Wei as auditors. The audit team is responsible to the team leader, and the auditors perform their duties in the team according to the division of labor and cooperate with each other to complete the audit matters. The specific division of labor is as follows:

Audit team leader: responsible for organizing audit implementation, audit working papers and audit reports.

Auditor: Responsible for the specific work of audit implementation, mainly including: data collection, data review, audit evidence collection, compilation of audit working papers and audit reports, supervision and implementation of rectification, filing of audit data, etc.

Seven. Discipline and requirements of audit work

Auditors must strictly abide by the relevant provisions of the Internal Auditing Standards, complete the audit tasks as scheduled according to the schedule of this plan, work independently, objectively, honestly and diligently, be honest and keep secrets, and strive to practice the professional ethics requirements of internal auditors.

Financial revenue and expenditure audit scheme (II)

According to the audit work plan of our bureau for 200x, the audit team will conduct an on-site audit of xx school on May 22nd, * *. Now, according to the Audit Law of People's Republic of China (PRC), Guidelines for Audit Scheme of Audit Institutions, Detailed Rules for the Implementation of Audit Quality Control of Audit Institutions in xx Province and the pre-trial investigation, the following audit implementation scheme is formulated.

Basic information of the audited entity

Xx school

Legal representative: xxx

Chief Financial Officer: xx

The Essence of Unit Economy: Reasons

Financial subordination: full financial allocation

Responsibilities: Responsible for nine-year compulsory education for xx school-age children in primary and junior high schools.

Source of funds: financial allocation and collection of students' miscellaneous fees.

Internal institutions: there are political and educational offices and guidance offices.

Independent accounting subsidiary: xxxxx.

Total number of people: xx

Number of employees (financial supply): xx

Number of employees (non-financial supply): xx

Number of retirees: xx

Second, financial institutions and accounting methods

200xx month accounting work to xx accounting management center accounting. Establish 1 financial liaison officer, adopt the imprest reimbursement system, and approve the imprest of 5,000 yuan.

Accounting policies and related internal controls: implement the Accounting System of Public Institutions.

Audit objective

By auditing the financial revenue and expenditure of X school in 200x5, it is mainly to verify the financial revenue and expenditure and the liabilities inside and outside the account, so as to clarify the family background. Fully grasp the authenticity and legality of financial revenue and expenditure and related economic activities, as well as the decision-making and implementation of major economic projects and the implementation of internal control systems. Expose irregularities, violations of discipline and even illegal acts in school accounting information, asset quality and major economic decisions; According to the audit situation, put forward reasonable suggestions to promote the school to further strengthen financial management and enhance the awareness of obeying the law.

Audit object and scope

X school's financial revenue and expenditure in 200x, and related major events will be traced back or extended to the previous year.

Determination of audit importance and evaluation of audit risk

Determine the importance level as 0.5% of total income and 0.5% of total expenditure. If the acceptable audit risk is xx%, the inherent risk is 80%, the control risk is 50%, and the inspection risk is 25%.

Audit content and key points

The contents of the audit:

1. Review the income and expenditure of tuition and fees.

(1) Whether the fees are charged according to the standards approved by the price department, whether there are hitchhiking fees, and whether there is overcharge and underpayment in the charging part.

(2) whether the income is paid in full and on time according to the regulations, whether there is interception and financial support, and whether there is any problem of expanding the scope of fees and charging fees indiscriminately; Whether there are problems in temporary payment, such as bookkeeping and evading supervision. () Whether the special funds are earmarked and whether there is any phenomenon of misappropriating special funds for education.

2. Self-financing audit

(a) whether the source of self-raised funds conforms to the relevant provisions of the state, whether there are cases of arbitrary apportionment and arbitrary charges in violation of the provisions, and whether there are problems of semester fees or the establishment of "small coffers" that are not recorded.

(2) Whether the use of self-raised funds is in compliance, and whether there is improper use of funds, loss and waste, etc.

3. Check the following contents of property and materials.

(1) whether the material management strictly implements the system of acceptance, requisition, storage, allocation and registration, and whether the accounts are consistent;

(2) Whether the state-owned assets are occupied and lost without compensation.

4. Other financial problems not reflected above.

The focus of the audit:

1, tuition and fees

2, the use of special funds.

Seven. Steps and methods

1, do a good job in pre-trial investigation to understand the basic situation of the audited unit.

2, organize students to learn, familiar with the audited units should implement the financial rules and regulations and accounting methods.

3, 3 days in advance to the audited units served in audit notice.

4. Conduct the audit according to the contents determined in the audit plan. First, hold an in-depth meeting, then monitor and check the cash and bank deposits one by one, prepare a bank deposit reconciliation table, and conduct a detailed review of each audit item according to the division of labor. Conventional audit methods used in the audit of financial revenue and expenditure of units; Statistical index tracking method and audit sampling method are used to audit the completion of relevant indicators in the audit year. Carefully write audit working papers, collect evidence and collect audit working papers.

5. After the audit team leader collects the audit working papers, he prepares the audit report, which is discussed collectively by the audit team members and carefully reviewed and summarized to form the first draft of the audit report. After soliciting the opinions of the audited entity, draft a formal audit report and audit decision, send it to the Legal Department for examination and approval, and then study the evaluation opinions and matters that need to be punished. Finally, he submitted the audit report to xx government and sent it to relevant departments.

Job requirements and discipline

Job requirements:

1, audited according to law, according to legal procedures;

2. Carefully review the accounting materials, relevant vouchers, cash and physical objects. All parties concerned must cooperate;

3. Obtain evidence according to regulations;

4. Pay attention to the opinions and suggestions of the audited units and personnel;

(2), audit work discipline:

1. Dining and banquets arranged by the auditee are not allowed.

2. The audited entity shall not arrange accommodation.

3, are not allowed to use the audited units of transportation.

4, are not allowed to participate in the audited units to arrange tourism and business places with public funds to pay for entertainment, parties and other activities.

5, are not allowed to accept the audited units in any name to give money, goods and securities.

6. It is not allowed to put forward requirements unrelated to the audit to the auditee.

Nine, the scheduled date of audit work:

1. Time for sending audit notice: May 18.

2. Planned on-site audit time: May 22nd to June 3rd.

3. Review summary time: June 4-June 6.

4. Audit report writing time: June 7-June 9.

5. Time for soliciting the opinions of the audited entity: June xx.

6. Adopt the opinions of the audited entity and modify the audit report: June 20th.

7. Time for submitting the audit report to the audit institution: June 2 1.

8. Time for drafting audit conclusion document: June 23rd.

X. Division of labor among audit team members

Xxx (leader in charge): coordinate the relationship with the audited entity.

Xxx (department head): review the evidence and report.

Xxx (leader of audit team):

1. Responsible for reviewing and supervising current accounts, mainly reviewing temporary deposits, temporary payments, other receivables and other payables.

2. Be responsible for sampling and auditing the financial revenue and expenditure of the independent accounting unit under the audited unit, namely the small village.

3, review the audit working papers, and write the audit report and decision.

4. Filing of audit documents.

Xxx (member of the audit team): responsible for the audit and supervision of funds, mainly auditing business income, business expenditure, contact with superiors and balance.

Financial Revenue and Expenditure Audit Scheme (III)

In order to thoroughly implement the spirit of the 18th National Congress of the Communist Party of China, conscientiously implement the requirements of the Outline of the Medium-and Long-term Education Reform and Development Plan of Yingshan County (20xx-**) on "strengthening the management of the use of education funds, strictly implementing the legal system and financial discipline of the national financial fund management, and strengthening the supervision, inspection and audit of the investment and use of education funds", and comprehensively strengthening the financial management of primary and secondary schools, we will include in the 20 13 Work Points of the County Education Bureau.

I. Guiding ideology

Under the guidance of Scientific Outlook on Development, with the aim of standardizing management and service guidance, and in accordance with the requirements of "Regulations on Internal Audit of Education System" of the Ministry of Education, we should adhere to the principles of objectivity, fairness and seeking truth from facts, audit the authenticity, legality and efficiency of school financial revenue and expenditure according to law, objectively and fairly evaluate the achievements and shortcomings of school leaders and accountants in school financial management, and put forward rectification suggestions. Further strengthen the financial management of the school and promote the school to standardize the financial revenue and expenditure behavior.

Second, the audit object and scope

The financial revenue and expenditure of township primary and secondary schools (above primary schools), county-level schools and senior high schools in 20xx years (accounting year interval: xx months, which is connected with 20 1 1 annual financial revenue and expenditure audit accounting interval), including the financial revenue and expenditure of school canteens, affiliated kindergartens and preschool classes, and the settlement of school current accounts, as well as the establishment and situation of various financial management systems of schools, can be traced back when necessary.

Three. Audit content

1, fully understand the basic situation of the audited school, find out the family background and grasp the real situation of the school's assets and liabilities.

2. Audit the financial revenue and expenditure of 20xx. Check whether the school organizes all kinds of income in strict accordance with the relevant state policies and regulations, and whether all kinds of fees strictly implement the scope and standards of fees stipulated by the state; Whether the expenditure strictly implements the expenditure scope and expenditure standard stipulated by the relevant financial rules and regulations of the state and superiors. Check whether the accounting treatment of school income and expenditure is legal and reasonable, whether the accounting is in compliance, and whether there are any violations of discipline such as false statements and illegal payment of money and goods; Check whether the accounting of all kinds of special funds is in compliance and whether they are earmarked.

3. Review the financial status of 20xx annual canteen. Check whether the cost accounting of school canteen materials and articles is standardized, whether the amount of credit card is fully included in the account accounting, and whether the accounting treatment of food income and nutrition subsidy funds is standardized.

4. Review the implementation of 20xx year-end salary cashing.

5, check the establishment and implementation of the school financial management system, as well as compliance with financial laws and regulations; Check the school budget plan and debt target plan.

Fourth, organize the implementation.

In order to successfully complete the audit task, two audit teams were set up, with Hu Weidong and Chen Shiping as the team leaders respectively. Auditors are transferred from the part-time internal auditors of the education system according to the needs of their work, and the specific personnel will be notified separately. Each audit team is responsible for organizing the implementation of the specific work of the audit, and the branch school will issue an audit report. Supervise the rectification within a time limit and implement the problems found in the audit.

Verb (abbreviation for verb) Work discipline and requirements

1. All schools should prepare for the audit and accept the audit on time; Provide necessary working conditions for the audit team to ensure the smooth progress of the audit work.

2, the audit team before the implementation of the audit, first issued a audit notice, after the audit according to the requirements of the specification to prepare audit working papers, submit the audit report in a timely manner. After all the audit work is completed, the relevant materials should be sorted and summarized, and written report materials should be written.

3. Auditors must adhere to the principles of objectivity, fairness and seeking truth from facts in the audit process, and adhere to the combination of standardized audit and service guidance. Strictly implement the "Regulations on Internal Audit of Education System" internal audit procedures, and strictly observe audit discipline.

4. During the audit work, we must strictly abide by the relevant requirements of the "eight regulations" and "six prohibitions" of the central government.

Audit time and arrangement of intransitive verbs

The audit started in late March of 20xx and was conducted in groups and stages. The specific arrival time is subject to the audit time in the written notice of internal audit.

The first stage: complete the annual financial revenue and expenditure audit of county-level schools and some township primary and secondary schools before the end of June. Specific arrangements:

In March, the annual financial revenue and expenditure audit of Wenquan primary school and special education school was completed;

In April, completed the annual financial revenue and expenditure audit of six schools (1 middle school, central primary school and complete primary school) in Changchong Senior High School, Experimental Primary School, No.1 Middle School and Nanhe Town;

In May, the annual financial revenue and expenditure audits of six schools, including county-level kindergartens, secondary middle schools, Gao Lei and Leidian Town (1 middle school, central primary school and complete primary school respectively), were completed;

In June, completed the annual financial revenue and expenditure audit of six schools, including Science and Technology, Experimental Middle School, Siyuan School and Kongfang Township (1 Middle School, Central Primary School and Complete Primary School);

The second stage: before the end of 0+ 165438, complete the 20xx annual financial revenue and expenditure audit of other township primary and secondary schools. These include:

In September, the annual financial revenue and expenditure audit of 7 schools, including 2 township middle schools, central primary schools and complete primary schools in Liu Yang and Taohe, was completed.

In xx years, completed the annual financial revenue and expenditure audit of 9 schools 1 primary schools, central primary schools and complete primary schools in sanxiang town;

1 1 Complete the annual financial revenue and expenditure audit of two township middle schools, central primary school and complete primary school, including Wenquan and Fangzui;

Summarize and sort out the audit work of the county in xx years.