20XX is a year of exploration and exploration for financial companies, and both the construction of corporate organizational forms and the formulation of various systems are in the initial exploration stage.
First, the internal audit work is also in its infancy, and it is a long way to go to improve the current departmental work.
According to the reality of the finance company, the following audit work plan is put forward:
1, improve the audit internal control system and promote the improvement and perfection of internal control management of financial companies.
(1) First, improve the internal audit system of financial companies, so that the audit work can be based on evidence. According to the types of audit business, we will establish three internal audit systems: the audit method of budget execution of finance companies and the audit method of contract management of group companies.
(II) Internal control system refers to the control system of internal coordination, organization, restriction and inspection formulated by the company to achieve business objectives, ensure the integrity of assets, ensure the truthfulness of accounting information and promote the healthy and orderly economic activities. 20XX is the first year of financial company's operation, and various systems are in the state of being formulated and implemented at the same time, so there are bound to be many places that are not strictly implemented. Therefore, the internal audit of 20XX should be based on the company's internal control, and its implementation should be inspected and evaluated, mainly to evaluate whether the internal control is sound, effective and reliable; Evaluate whether its internal control system is sound, effective and reliable, whether it is seriously implemented and implemented in operation, whether it is conducive to the company's business activities and promotes the company's development. In order to find the weak links in management in time, so as to determine the audit focus, improve the efficiency of audit work, ensure the quality of audit work, put forward audit opinions in a targeted manner, promote subordinate enterprises to improve and perfect the internal control system, and ensure the normal operation of enterprises.
(3) Promote the transformation of budget management ideas through budget audit. At present, the expense-related system of financial companies is not perfect, and some expenses are based on budget (not expense system). As a result, the cost was out of plan and some projects exceeded the budget. Audit will cooperate with finance and other relevant departments to establish and improve various cost management methods, formulate relevant cost standards, and make them into budget preparation guidelines and normative documents.
2. Focus on business performance audit and combine it with economic responsibility audit.
Internal audit must focus on the company's operating performance audit, mainly on the semi-annual operating performance (budget implementation) audit of subordinate enterprises. Through business performance audit, we should not only find mistakes, nip in the bud, find problems in time and correct them, but also gradually realize the transition from discovery to prevention. More importantly, it is necessary to find out the main factors that affect the performance improvement, analyze the reasons, grasp the key points, put forward suggestions and opinions, and promote subordinate enterprises to strengthen management and improve economic benefits.
Two, in the performance audit, internal audit should pay attention to the following issues:
Business performance audit must be combined with economic responsibility audit and other special audits. Economic responsibility audit is to audit the business objectives, the completion of business tasks and their authenticity of the operators of subordinate enterprises in the current year or during their term of office. Group companies should not only strengthen the outgoing audit, but also do a good job in-service audit, and attach importance to the evaluation of the operating performance of leading cadres in subordinate enterprises.
(1) Audit of operating performance of subordinate enterprises (annual audit and semi-annual audit): Audit the operating performance of subordinate enterprises for 20XX years, issue audit reports and submit them to the assessment team of the group company as the basis for the assessment of subordinate enterprises. Through the 20XX semi-annual budget execution audit, we found some problems in the budget execution process and internal control management. Focusing on the Group's annual business objectives, we urged them to correct the problems, implement the Group's business policy, and implement management measures to improve business efficiency.
(2) Carry out special business audits in combination with business conditions to promote the implementation and enforcement of internal control system.
(1) The revenue contract review team implements centralized management of funds, and all revenues of enterprises should be included in the budget management and accounted for, and small treasuries are strictly prohibited. Therefore, it is necessary to audit whether the income items of subordinate enterprises are all included in the budget management, whether the income amount is all accounted for, and whether the internal control of income is sound and effective.
(2) Tracking and auditing various costs and expenses. The group company signed the management responsibility letter with the subordinate enterprises, but the main business cost was not included in the performance appraisal, and the budget control was implemented in ERP. Therefore, the scope, standards and legitimacy of the original bills of the main business costs of subordinate enterprises were reviewed to determine the authenticity and legitimacy of the various costs and expenses of subordinate enterprises.
(3) Audit of project completion settlement In recent years, the group company has been carrying out the completion settlement of some repair projects, and the project completion settlement is audited by a consulting company with engineering cost qualification. Therefore, the project bidding, contract signing, completion acceptance and payment are mainly audited.
Three, according to the principle of "after the trial to investigate, after the trial to rectification, after the trial to use".
Establish a feedback system for the implementation of audit results, strengthen the tracking of the implementation of audit opinions, and organize regular inspections on the implementation of audit results.
1. For subordinate enterprises that have issued rectification notices and ordered rectification within a time limit, they should pay a return visit in time, supervise the implementation of audit opinions, gradually reduce the problems existing in enterprises, and prevent the same problems from happening again, so as to achieve the purposes of checking violations, rectifying deviations, nip in the bud, strengthening management and avoiding risks.
2. It is necessary to further strengthen cooperation and communication with various functional departments of the group company, especially the financial department, and report the relevant information held by the audit department in time to avoid the disconnection between management, supervision and assessment.
Four, increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work.
In 1 20XX, the staff of the audit team moved and the audit posts were not fully equipped, which led to the failure to fully implement the annual work objectives. In 20XX, we should support leaders, cooperate with relevant departments to equip audit teams according to post settings, and enrich the strength of audit teams.
2. Assist and cooperate with relevant departments to improve and perfect the internal control system, so that the management is systematic, the audit is based and the punishment is stipulated, and further play the role of participating in the operation and management before, during and after the audit.
3. Make use of the company's magazine to publicize the internal audit, report some cases that make the audited unit increase the benefits through internal audit, or hold regular discussions with the bosses and related departments of the company's functional departments and subordinate enterprises, so that all employees can understand the role of internal audit in the enterprise, especially the leaders of subordinate enterprises can fully support internal audit from understanding and attaching importance to it, and lay a better foundation for the further development of internal audit.
4. Through the audit return visit, the rectification of audit problems will be implemented. At the same time, the audit department can understand the demands of subordinate enterprises and the difficulties in solving problems, deeply understand the business situation of enterprises, and better serve enterprises.
5. Conduct business training for existing internal auditors and organize participation in international internal auditor qualification examinations. , constantly enrich business knowledge and improve the quality of auditors to meet the needs of the new situation and new tasks.