The audit project shall be under the responsibility system of team leader. The project leader is responsible for the implementation and management of the whole audit project, including the audit progress, division of labor and relationship coordination; Keep abreast of the work of the team members and study and solve the problems encountered in the audit; Analyze the problems found in the audit and adjust the audit focus in time.

Review and review the audit working papers and audit summaries of each team member, write audit reports according to the comprehensive audit situation, and issue audit opinions. At the same time, the audit team leader is responsible for the audit results, and other members of the audit team carry out the audit work according to the division of labor of the audit team leader, and are responsible for the working papers and audit summary of the audited matters.

Audit projects found major violations of discipline, involving follow-up recovery work, the establishment of a recovery team, led by the audit team leader, audit team members, recovery executives or legal personnel to participate in the case recovery work, with the recovery of executives or legal personnel as the leading factor, and audit team members responsible for providing project support.

Extended data:

Preparation stage:

1. Before the audit, the management representative shall determine the audit team leader, who shall be responsible for organizing the audit team, and the auditors of the audit team shall not participate in the audit beyond their own responsibilities;

2. Auditors should read the program documents of the audit department in advance and be familiar with the work flow;

1) The audit plan is not specific. When drawing up the audit plan, try to take out the basic business regulations so that every member can understand them at a glance and know them as soon as they are done.

2) The audit basis is not clear. According to the specific requirements of each audit project, we must first understand the business rules and regulations involved so that the on-site audit work can be based on evidence and the standards are clear.

3) The division of labor of audit members is not clearly explained. Before the audit team enters the audit site, it should be clear about the business division of each auditor, and the responsibility should be implemented to people.

3. The audit team shall issue an audit implementation plan to the audited department and relevant departments one week in advance, and notify the audited department to prepare for the audit as required. If the audited department has any objection to the implementation plan, it must be submitted to the audit team within three days.

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