My name is _ _ according to the work plan of the unit audit, and I am currently the audit section chief of _ _ Bureau. The main function of the Audit Section is to be responsible for the internal audit of the _ _ system, conduct special and follow-up audits of the economic activities of subordinate units, be responsible for the economic responsibility audit of leading cadres of subordinate units, and guide grass-roots units to carry out internal audit work. This year, we plan to perform the following duties in the Audit Department:
First, the implementation of internal audit, internal audit? Immune system? function
Since the beginning of this year, our department has carried out economic responsibility audits on five hospitals handed over during the term of the president; Audit the high hospitality expenses of three hospitals; Review the large car expenses of two hospitals; Conduct a special audit on the use of funds for infrastructure projects in two hospitals; An audit investigation was conducted on the economic-related problems reflected by the letters and visits of employees in 8 hospitals. In the audit work, we require ourselves to be honest and self-disciplined, standardized in behavior, rigorous and meticulous, and fair in results; Make the opinions and suggestions put forward in the audit report targeted and the performance evaluation realistic; Be clear about economic responsibilities, be responsible to the state and units, and be responsible to the parties. Truly and comprehensively reflect the performance of the president's economic responsibilities.
The second is to establish a service concept, move forward the post-event supervision and prevent risks in advance.
In the audit work, we check and objectively evaluate the internal control system and risk management of the audited unit with an independent and objective attitude, and put forward suggestions and countermeasures to further improve the internal control system, so as to help the unit correct mistakes and prevent fraud, strengthen control and improve management level. In order to better help grass-roots units to establish internal control systems and design risk management processes, this year our department edited and published "Compilation of Basic Framework Rules and Regulations of Punishment and Prevention System" and "Compilation of Rules and Regulations System". Supervise all medical units to establish and improve the internal control system, and bind and file it. By improving system construction, plugging management loopholes, and organically combining management audit with risk audit, risks can be effectively controlled from the source, performance can be improved, and the management level of the unit can be promoted.
Third, do other things assigned by the leadership.
This year, we will assist the Commission for Discipline Inspection of the Bureau to carry out the rectification of morals, supervise and inspect the actual work progress and written materials of all units, and be responsible for the collection, sorting, binding and filing of materials at all stages of the rectification of morals throughout the system.
Although we have successfully completed various tasks, there is still a gap compared with the requirements of bureau leaders and comrades. In the future work, we should strengthen political study, further improve our self-cultivation, respect leaders, unite with comrades, be honest and do things decently.
Model essay 2 1 on the audit work plan of the unit, guiding ideology
The internal audit work in the next 20__ years will closely focus on the development goals of the group company, establish a scientific audit concept, and adhere to? Focus on the center, highlight the key points and be pragmatic? The working principle is to enhance the economic benefits of the group company as the center, focusing on the hot and difficult issues and problems with universality and tendency of the group company, and at the same time conducting special audit investigations on major economic issues in time. Seeking truth and being pragmatic means that audit work should rationally analyze and evaluate projects and make evaluation conclusions dialectically. Strive to build an audit supervision mode and audit service system suitable for the development trend of the group company, strive to improve the quality of audit service, earnestly perform the audit supervision function, and provide guarantee for the development of the group company.
Second, the work objectives
Closely around the 20__ _ economic work objectives, according to various laws, regulations and systems, earnestly fulfill the responsibilities entrusted by the company to the supervision and audit department, comprehensively supervise the truthfulness, legality and benefits of financial revenue and expenditure, highlight key areas, projects, funds and links, and pay more attention to post-event rectification and ex ante tracking process control while strengthening daily supervision and audit, so as to promote the process through supervision, reveal problems from the governance mechanism and improve the system, and make suggestions.
(1) Further establish and improve the internal audit system, and establish and improve the internal audit manual.
Strengthen the construction of audit system, and realize the scientific, institutionalized and standardized internal audit work by establishing and perfecting the audit system and defining the prevention mechanism, supervision mechanism and error correction mechanism.
(two) to strengthen the training of auditors, to further improve the quality of audit work, and strive to audit report excellent rate (evaluated by superiors above 90 points for excellent) reached more than 30%.
Strengthen the comprehensive quality and ability construction of audit team, meet the adaptability of internal audit requirements, and improve the quality of internal audit business.
(3) Make a comprehensive and systematic evaluation of the effectiveness of enterprise internal control with reference to the Basic Standards for Enterprise Internal Control and the supporting Guidelines for Enterprise Internal Control.
Audit and evaluate the rationality, compliance and timeliness of the company's internal control system, and evaluate and test the internal control environment, business risks and control activities.
(On May 22nd, 20 _ _, the Ministry of Finance, together with the CSRC, the National Audit Office, the China Banking Regulatory Commission, the China Insurance Regulatory Commission and other five ministries (hereinafter referred to as the five ministries) jointly issued the Basic Standards for Internal Control of Enterprises (Caishui [20 _] No.7, hereinafter referred to as the Basic Standards).
On April/0/5, 20__, five ministries and commissions jointly issued the Supporting Guidelines for Internal Control of Enterprises (Caishui [20 _] 1L, hereinafter referred to as the Supporting Guidelines), starting from April +20 _ _ _ 65438 10, at
Choose the right time to implement it in small and medium-sized board and gem listed companies. At the same time, non-listed large and medium-sized enterprises are encouraged to implement in advance.
The construction and implementation of enterprise internal control standard system in China is the need to strengthen and standardize enterprise internal control. All kinds of enterprises need to modify, improve and upgrade the original system according to the requirements of internal control norms; Construct enterprise internal control system and control flow. Second, it is helpful to comprehensively improve the management level and risk prevention ability of enterprises and promote the sustainable development of enterprises. )
(four) on the basis of financial revenue and expenditure audit, audit the economic responsibility and economic benefits of the company (division).
Financial revenue and expenditure audit is an effective measure to supervise whether each unit can be legal, compliant and abide by financial discipline, and it is the basis for carrying out various audit businesses. Regular supervision and evaluation of the authenticity, legality and efficiency of the assets, liabilities, rights and interests, profits and losses of affiliated companies and the establishment and implementation of internal control systems is an important means to establish a supervision and restraint mechanism for leading cadres and promote their overall awareness, responsibility awareness and performance awareness at all levels.
(five) the establishment of audit results implementation feedback system, strengthen the tracking of the implementation of audit opinions, the implementation rate of audit opinions reached more than 90%.
Establish a feedback system for implementing audit results. Timely pay a return visit to the unit that issued the rectification notice and ordered rectification within a time limit, and supervise the implementation of audit opinions, so as to gradually reduce the problems existing in the company and prevent the same problems from happening again, thus achieving the purposes of checking violations, rectifying deviations, nip in the bud, strengthening management and avoiding risks.
Three. Work measures (plan)
(1) Formulate and improve the Internal Audit Manual, which is scheduled to be completed in June, 20__.
(2) It is planned to arrange the second (once per person) off-the-job audit training for the existing internal auditors (one week), which is planned to be conducted in June 2000. Completed in August. Continue to organize and participate in the international qualification examination for internal auditors, constantly enrich professional knowledge, improve the quality of auditors, and adapt to the needs of the new situation and new tasks.
(3) Thoroughly study and understand the contents of "Basic Standards for Internal Control of Enterprises" and "Supporting Guidelines for Internal Control of Enterprises", and conduct a comprehensive and systematic evaluation of the effectiveness of internal control of this enterprise. Plan 20 _ _+065438+ 10 completed in June.
(four) combined with the implementation of the budget, the company (division) in the first half of 20 years of economic responsibility and economic benefit assessment (if necessary, can be extended to the previous year). It is planned to be completed in June 2000.
(5) Establish a feedback system for the implementation of audit results, which is scheduled to be completed in February, 20__. At the same time, strengthen the tracking of the implementation of audit opinions.
(six) combined with the efficiency supervision, focusing on the activities of the project, bulk material procurement and other expenditure economic contracts in advance, give full play to the preventive role of the prior audit.
(seven) to carry out special audits in important areas and key activities.
(eight) to carry out daily audit work. The main audit contents include: the authenticity and legality of financial revenue and expenditure and economic exchanges; Economic benefit audit of each business unit; Economic responsibility audit of managers; Check the implementation of national financial laws and regulations and enterprise financial rules and regulations; Conduct special audit investigation on important issues in the company's operation and management.
(nine) review the management of material procurement
Plan, especially audit and supervise the procurement management activities such as printing procurement, delivery fee procurement management, office supplies, equipment and project activities.
Fourth, important matters
(A) to develop and improve the "Internal Audit Manual"
(2) In-depth study and understanding of "Basic Standards for Internal Control of Enterprises" and "Supporting Guidelines for Internal Control of Enterprises", and comprehensive and systematic evaluation of the effectiveness of internal control of this enterprise.
(3) Audit the economic responsibilities and benefits of the company (branch) in the first half of 20 years in combination with the budget implementation.
Verb (abbreviation for verb) main resource
20__ Audit Bureau will keep the existing organizational structure and staffing unchanged and improve its work.
Work efficiency and quality, to ensure the completion of various objectives and tasks.
In order to better carry out the work of the financial audit office, the work plan of the financial audit office is as follows:
First, innovate the audit concept and deepen the audit of government funds.
Government fund audit is a brand-new concept with rich connotation and uncertain extension, which requires us to gradually stabilize and consolidate in the audit and constantly explore and deepen. Perfecting the audit of government funds in theory, summing up past experience and making the audit of government funds institutionalized and systematic are the fundamental requirements for further deepening the audit of government funds. It is necessary to continuously deepen the audit content of all government funds. Look at the big picture, find out the total amount, scale, expenditure focus and expenditure direction of all government funds, and audit and standardize the outstanding problems in the use of all government funds from the outside to the inside? .
Two, improve the budget management audit, promote the establishment of the budget management system.
According to the party's scientific development policy and the governor's proposal? Three children? The goal of budget management is three key links to change the old concept and model of government fund management, and it is also the necessary procedure to strengthen and standardize government fund budget management and promote the process of budget democratization.
Third, deepen the government debt audit to avoid and prevent financial risks.
Moderate government debt is an indispensable source of funds for local economic construction, but excessive government debt will restrict the sustained and healthy development of local economy. In the financial audit, one of the key points of the audit is still to check the implementation of the Interim Measures for the Implementation of Local Government Debt Management, especially whether the debt plan is under centralized management, whether the debt ratio, debt ratio and debt service ratio indicators break the warning line standard, the establishment of debt risk early warning system, debt service reserve system and the full provision of debt service reserve. So as to give full play to the immune system function of audit.
Four, policy-oriented, strengthen the audit supervision of the implementation of macro-control measures.
Further play the role of audit in promoting macro-control, and regard the implementation of national macro-policies as a main content of audit. At present, there are six outstanding problems in financial management: first, budget management; The second is the management of two lines of revenue and expenditure; Third, the use of special financial funds; The fourth is transfer payment; Fifth, the management of land transfer fees; Sixth, the government debt problem. These problems should arouse our great attention. Through auditing, problems and hidden dangers existing in the implementation of macro-control policies can be found in time, regular and universal phenomena can be found, reasons can be explored, and countermeasures can be sought, so as to provide reference for the government to formulate measures and countermeasures to implement the national macro-economic policies.
In short, we should explore the transformation of financial audit in practice, embody the core value of scientific development in deepening, and strive to innovate and deepen audit concepts, audit practices, audit objectives, audit methods, audit techniques and audit management. We should improve our understanding of scientific development. According to the requirements of performing duties, we should learn knowledge in related fields, constantly improve the knowledge structure, improve professional quality, deepen our understanding in practice and increase our talents.