Summary of internal audit work. In real life, after the internal audit, we should write an internal audit summary to let the leaders know our work clearly. Next, I will take you to understand the relevant contents of the internal audit summary.

Summary of internal audit 1 1. Organization and staffing of internal audit.

Xxxx Civil Affairs Bureau has set up an internal audit institution with X part-time staff, among whom X has education background in accounting and other related majors, and X has no professional title or qualification.

Two. Xxxx internal audit work

After inspection by the internal audit leading group of the bureau, there are the following situations: retired military cadres retire: internal control management information system has not been established; The contract management system and flow chart have not been established; Insufficient special training on internal control; Budget analysis and evaluation have not been carried out. Social comprehensive welfare home: the construction of internal control system is not perfect; The management of donated materials, contracts and vehicles is not perfect; Accounting, the bills entered by departments are not standardized; Some of the non-standard bills that have been accounted for have been requested by the agent to reissue the bills that meet the requirements. Respect management center: contract management system and contract ledger have not been established; The corresponding monetary fund management system has not been formulated; There is no bill management system, and there is a large amount of bill inventory. Funeral home: the internal control system of monetary funds has not been established; Management of special subsidy funds for Huimin funeral: some subsidy funds are distributed more than the actual fees charged, and the setting of receipts (attachments) does not meet the management needs. Failing to deposit the daily funeral expenses income into the financial special account in time; In the aspect of settlement management of funeral supplies and services: the settlement basis lacks the process of mutual reflection with the charging records, and the original settlement documents are altered and not settled regularly as agreed in the contract; Contract management: contract management system and contract ledger have not been established. On the spot, the internal audit team put forward rectification suggestions for financial personnel, such as strengthening business study, standardizing accounting, strengthening the management of special funds, supplementing the attachments of incomplete accounting vouchers, strengthening the study of relevant documents on state-owned assets management, improving asset management methods and strictly implementing them, and plugging loopholes in asset management. And require all subordinate units to rectify within a time limit according to their own problems, and report the rectification results to the Office of the Internal Audit Leading Group of the Bureau.

Three. Main problems and difficulties in internal audit

(a) the unit does not have a full-time internal audit institution. The staff of internal audit institutions should be composed of people who are proficient in business, can audit accounts and can analyze. However, the internal auditors of grass-roots units are transferred from relevant departments, and the tasks undertaken by the personnel of each department are different, which is not conducive to the development of internal audit work.

(2) Internal auditors have not received professional training. It is necessary to increase the study and training of internal auditors and improve their professional quality in order to better carry out internal audit work.

Four. Xxxx internal audit assumption

(a) continue to carry out in-depth audit of the financial revenue and expenditure of independent accounting institutions at lower levels.

(2) Continue to deepen financial internal audit.

(3) Constantly improve the relevant internal audit system and operating procedures, and do a good job in the follow-up education of internal auditors.

Summary of Internal Audit Work 2 Summary of Internal Audit Work

Over the past 20__ years, under the guidance of the group company, the internal audit work of our unit has conscientiously studied and implemented the provisions of the National Audit Office on internal audit and the requirements of internal audit standards, followed the spirit of the internal audit work conference of the group company, and followed the purpose of checking and correcting mistakes, maintaining law and discipline and promoting management. Actively guide the internal audit institutions of our unit to play an active role in strengthening the financial management of the unit and realizing the economic goals, and realize the idea that internal audit strictly serves the objectives of the unit.

I. Development and completion of audit work

1. Strengthen auditors' understanding of the function and role of internal audit. Our unit organizes financial personnel and auditors to study and discuss the book Enterprise Internal Control Manual issued by the Group every week, which not only stimulates the enthusiasm and creativity of internal auditors, but also enables other financial personnel to deepen their understanding of internal audit, and can better cooperate with auditors to complete audit tasks and establish a good internal audit environment.

2, strengthen the audit of specific projects. We inspect each project in strict accordance with the established audit plan, and select several 3-5 projects for inspection every month. All projects are inspected once every six months, and large or loss-making projects are inspected at least once every quarter. Auditors are required to go to the project site for on-the-spot inspection every time, and adopt the method of combining pre-audit, in-process audit and post-audit to move forward the barrier of audit supervision, find out the existing disadvantages in time and solve the problems in the bud or initial stage.

Second, the common problems in the project and corrective measures

(A) the problems found in the audit

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3. The abstracts of some accounting vouchers are too simple and unclear; Some project economic accounting entries are not handled properly.

4. In some projects, the total amount of the construction contract and the estimated total cost were not updated in time. Some supporting documents are insufficient and even become a mere formality.

5. Some projects' creditor's rights and debts are not reconciled in time on a monthly basis, or even reconciled, and some are reconciled but no statement is signed.

6. Progress payment and materials payment exceed the contract proportion, and some even exceed the payment; Some people pay in advance without a contract.

7. The regular collection and cleaning of accounts receivable and other receivables is not enough. Although some projects have signed letters of responsibility, they are mere formality.

8. If Party A withholds and pays taxes, the procedures are not standardized.

9. Some projects do not accept bank acceptance bills, and some projects are private enterprises, and the project funds are often cash, and the project department does not accept them and pays them directly, which leads to the phenomenon of financial support.

10. Some projects will lose money if they are discounted by bank acceptance bills, and they will be charged at will without treatment, resulting in potential losses.

(II) Suggested rectification measures

1, it is necessary to further strengthen the budget management of capital revenue and expenditure, pay attention to process monitoring and result assessment, and improve the efficiency of capital use. Strict implementation of comprehensive budget management measures, establish and improve the capital budget approval process.

2. Settlement work is related to the operating results of the project department, and settlement work is related to the recovery of operating results, both of which are related to the rolling of funds of the project department. At the same time, it is necessary to organize a special person to be responsible for the settlement and settlement, take effective measures to shorten the settlement period, negotiate with Party A's senior management, open up new ways from the source, and choose a powerful and effective settlement method to ensure the timely and full recovery of project funds.

3. The project managers should strengthen the management of various projects, coordinate various departments, make the budget personnel and financial personnel cooperate with each other, actively communicate with the owners, and pay in strict accordance with the payment ratio agreed in the contract and the pre-settlement information provided by the budget department to avoid overpayment, resulting in unreasonable fund allocation and tight enterprise funds.

4. The bank reform of financial personnel should be strictly in accordance with the requirements of the accounting standards for business enterprises, and the handling of each business should be well documented and the vouchers should be complete and effective; Cashiers should pay attention to separate accounting of income and expenditure, and there can be no phenomenon that cashiers take white notes to the warehouse.

Three. Defects found by the audit department

1, it is necessary to increase the publicity of internal audit and raise the awareness of unit leaders, employees, financial personnel and workers engaged in internal audit on doing a good job in internal audit. Only by raising awareness can we continuously broaden the channels of internal audit and better play the role of internal audit in escorting and serving the central work of our department and unit.

2. We should correctly locate the foothold of internal audit work and further clarify the thinking of internal audit work. We can't just look at how many disciplinary problems have been found and how many disciplinary funds have been found. The internal audit work of a unit must be based on timely proposing decision-making basis and feasible suggestions to the leaders of departments and units, serving the decision-making of leaders, serving the supervision, and promoting the internal management of departments and units.

3 to strengthen the construction of audit team, and constantly improve the comprehensive quality of internal auditors. Internal audit is a professional and technical job, which requires internal auditors to have high political quality and good professional knowledge, that is, the current internal auditors should master not only the knowledge of auditing and finance, but also the knowledge of economics. However, at present, the number and quality of internal auditors can not meet the requirements of internal audit in our unit. Therefore, it is necessary to do a good job in the training of internal auditors, implement the system of certificates and follow-up education and training like financial personnel, strengthen on-the-job training, constantly update the knowledge content of internal auditors, enhance their professional skills, effectively improve the comprehensive professional quality of internal auditors, clarify the responsibilities of auditors, and strictly observe audit discipline. The audit department is the supervision department, which determines that the quality of the audit team should be higher and the audit discipline should be stricter.

Summary of Internal Audit Work 3 Summary of Internal Audit Work

In 20xx, under the leadership of the county party committee and county government and the municipal internal audit association, qingtian county's internal audit work deeply explored new ideas and methods of internal audit work, fully mobilized the enthusiasm of the vast number of internal auditors in the county, and achieved good results in giving full play to internal audit functions and promoting financial standard management.

First, improve the internal audit organization and strengthen the organization and leadership of internal audit work.

In order to strengthen the organization and leadership of internal audit, since 20xx, our bureau has proposed and issued the "Implementation Plan for Internal Audit of Annual Economic Responsibility of Departments (Units) and Towns in qingtian county" through the county government office, and established a leading group for internal audit of county economic responsibility, with the county magistrate as the leader, the organization minister and the secretary of the Disciplinary Committee as the deputy leader, and the main responsible comrades of the member units of the county economic responsibility audit joint meeting as members. It also requires 32 townships and 69 county-level departments in the county to comprehensively establish and improve the internal audit organization, set up an economic responsibility internal audit leading group, with the secretary of the unit discipline inspection commission (discipline inspection team leader) as the leader of the leading group, and deploy internal audit and financial personnel as members of the internal audit organization, making it clear that the top leaders of all units are the first responsible persons of economic responsibility internal audit, and earnestly strengthen the organizational leadership of economic responsibility internal audit. 10 1 County-level budget units have been established one after another. In June of this year, 5438+ 10 issued a notice through the county government office, requiring units with changes in towns and villages and personnel to adjust the members of the leading group for internal audit of economic responsibility in time. By the end of June165438+1October 15, * * 46 units had submitted personnel adjustment documents of internal audit institutions.

The second is to establish a long-term mechanism for training and education, and constantly improve the professional quality of internal auditors.

In order to improve the professional quality of the county's internal auditors and promote the county's internal audit work to a new level, a notice has been issued through the county government office for three consecutive years since 20xx, requiring the internal audit institutions of all towns and departments in the county to send personnel to participate in the follow-up education of the city's internal auditors and the post qualification examination training class. For three consecutive years, it has jointly held training courses for internal auditors with the Municipal Internal Audit Association, and invited provincial and municipal internal audit leaders and experts to give lectures. The training courses include internal auditing theory and practice, internal audit work norms, internal audit computer application technology, etc., which thoroughly explain the requirements and skills of audit report writing, think and refine the problems found in the audit, analyze the causes of the problems and how to put forward targeted suggestions, the use of audit results, Zhejiang internal audit regulations, etc. At present, the county has trained 272 internal auditors, and 106 people have obtained the qualification certificate of internal auditors, initially establishing a long-term mechanism for internal auditor training and education.

In the past three years, through holding professional training for internal auditors, the practice of internal audit of economic responsibility of leading cadres has been carried out in the county, and the professional knowledge has been effectively combined with internal audit work, which has built an important learning, practice and exchange platform for internal audit and financial personnel of various units. At present, many financial personnel in towns and departments are newly recruited in recent years, and their work experience and business ability are relatively insufficient. Carrying out internal audit work, especially the centralized and unified inspection of leading cadres' economic responsibilities, provides them with a rare opportunity to study financial regulations and accounting practices in depth. Through serious and in-depth self-examination, mutual inspection and key inspection, we can find mistakes, correct shortcomings and find faults with each other. It is of great significance to strengthen the internal audit supervision function of each unit, strengthen the construction of internal control system and standardize financial management behavior.

Third, integrate and utilize the strength of internal audit institutions to achieve the goal of full coverage of economic responsibility audit in two years.

In 20xx, on the basis of earnestly summarizing the internal audit work of leading cadres in the county by using internal audit institutions, we jointly issued the "Supervision and Management System of Economic Responsibility of Leading Cadres in qingtian county" with the County Commission for Discipline Inspection and the Organization Department of the County Committee, which clearly strengthened the supervision over the performance of economic responsibility of leading cadres from six aspects: pre-appointment notification, annual self-inspection report of internal audit of economic responsibility, key inspection, resignation and handover, economic responsibility audit and utilization of results. In the first half of this year, we transferred 24 internal auditors from the internal audit institutions of towns and departments in the county according to the requirements of the System. 15 From February, a one-month key inspection was conducted on the performance of 20xx annual economic responsibilities by 4/kloc-0 county-level departments, township party committees and government leading cadres in the county. * * * The illegal amount was found to be 6.52 million yuan, and the irregular management amount was 5,755 yuan. We found common problems in 14, such as unreasonable charges and fines, long-term suspension of temporary payment, failure to pay personal income tax in full and on time, and failure to implement six indicators of strict economy. After the audit report was submitted, it provided an important basis for organizing departments to inspect and appoint cadres, and played an important role in the centralized change of townships and departments in the county. Since 20xx, through the key inspection of economic responsibility, * * * has completed the economic responsibility audit supervision of 9/kloc-0 townships and departments in the county, and achieved the goal of full coverage of economic responsibility audit of all first-level budget units in the county in two years. After the comprehensive audit report was submitted to the county government, it was highly affirmed by the county leaders. Xu Guangwen, the county magistrate, gave instructions: This report is very good. Please earnestly urge the Audit Bureau to ensure that all suggestions are implemented. Please ask the Finance Bureau to conscientiously sum up and draw lessons from it, study countermeasures on related issues, effectively strengthen the standardized management of all kinds of funds, promote income increase and expenditure reduction, and reduce administrative costs.

Fourth, actively publicize internal audit, and all units pay more and more attention to internal audit.

In the past three years, through the training notice issued by the county government office, the county's internal auditors have been organized to participate in the follow-up education of internal audit, and the internal audit of leading cadres' economic responsibility and the audit of key economic responsibilities have been carried out in depth, which has aroused the leaders of all departments and units in the county to attach great importance to internal audit, and their understanding of the importance of internal audit has been continuously improved, and the social impact of internal audit has been further expanded. At present, all budget units at the county level have established internal audit institutions, equipped with full-time or part-time internal auditors; All units and county accounting centers shall fully reimburse the training fees, travel expenses, accommodation fees and other expenses of the personnel participating in the internal audit business training; For the internal auditors transferred to participate in the key audit of economic responsibility, all towns and departments unconditionally meet the requirements of the audit department, and arrange the work connection of the transferred personnel, and further optimize the internal audit environment.