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Self-evaluation of internal audit quality is an objective requirement for the sustainable and healthy development of internal audit, and it is also an important means for internal auditors to continuously enhance their awareness of audit quality, consciously ensure and continuously improve audit quality, and promote the standardization of internal audit work. The purpose of this manual is to provide a standardized operation guide for self-evaluation of internal audit quality.
According to the needs of internal audit quality self-assessment, this manual consists of the following three parts:
Chapter I "General Provisions". This paper expounds the basis, definition, subject, function and significance of self-evaluation of internal audit quality. It is pointed out that the self-evaluation of internal audit quality in our province is the self-inspection and evaluation of the whole process of internal audit by internal audit institutions.
Chapter II Standards and contents of self-evaluation of internal audit quality. Through the comparison of four standards: attribute standard, work standard, effectiveness standard and innovation standard, the specific contents that need to be evaluated are pointed out.
Chapter III "Internal Audit Quality Self-evaluation Report". The standardized report format and necessary contents of internal audit quality self-evaluation are put forward.
Chapter I General Provisions
Article 1 In order to improve the ability of internal auditors to abide by the standards and promote the overall improvement of internal audit quality in our province, this Manual is formulated in accordance with the Internal Audit Regulations of the National Audit Office, the Basic Standards for Internal Audit in China, the Specific Standards for Internal Audit, the Provisions for Internal Audit in Hebei Province and relevant laws and regulations, combined with the actual situation of this province.
Article 2 Self-evaluation of internal audit quality refers to the periodic self-inspection and evaluation of internal audit quality by internal audit institutions according to relevant laws, regulations and standards and the requirements of this Implementation Manual.
The self-evaluation of internal audit quality should be responsible to the highest authority and core management of the organization where the internal audit institution is located.
The self-evaluation of internal audit quality focuses on the self-examination of internal audit institutions, and appropriately listens to the evaluation opinions of the organization management, relevant departments and audited objects.
Self-assessment of internal audit quality is generally conducted once every one to two years.
Article 3 The self-evaluation of internal audit quality aims to make the idea of improving internal audit quality and continuously improving internal audit work penetrate into the idea and practical work of every internal auditor.
Article 4 The Implementation Manual of Internal Audit Quality Self-assessment is not only a self-assessment method, but also a guide to audit practice, which is helpful for internal audit institutions and personnel to better perform their duties and serve the organization to improve management, improve efficiency and increase value.
Article 5 The self-evaluation results of specific contents of internal audit quality can be divided into overall conformity, partial conformity and non-conformity.
After the self-evaluation of the specific content of internal audit quality is completed, a formal self-evaluation report of internal audit quality should be issued.
Article 6 It is a requirement of IIA to carry out external evaluation of internal audit quality, and it is also an objective requirement to improve internal audit quality. Self-evaluation of internal audit quality is the basic work of implementing external evaluation of internal audit quality, and it is the exploration and preparation of comprehensively implementing external evaluation of internal audit quality in terms of concept, talents and technology.
Chapter II Standards and Contents of Self-evaluation of Internal Audit Quality
Article 7 in terms of attribute standards
I. Objectives, rights and obligations
① Does the organization's internal audit charter or system clearly stipulate the objectives, powers and responsibilities of internal audit activities? ﹙﹚
② Does the person in charge of the internal audit institution attend the meeting related to the responsibilities of the internal audit institution convened by the organization leaders or the board of directors? ﹙﹚
③ Within the approved scope, does the internal audit institution have the right to audit all the work and have access to all records, personnel and departments related to the implementation of the audit work? ﹙﹚
Second, independence and objectivity.
① Can the person in charge of the internal audit institution report to the principal person in charge of the institution or the board of directors and other authorities, and accept their leadership? ﹙﹚
(2) Whether the internal audit activities are within a certain range, and whether the implementation of the audit plan and the report of the audit results are not disturbed? ﹙﹚
(3) Are the funds required for the internal audit institutions to perform their duties included in the annual financial budget of the unit? ﹙﹚
(4) Does the internal auditor have a fair attitude when performing business, and does he not participate in the evaluation of his own work (at least one year)? ﹙﹚
⑤ Are internal auditors free to conduct investigations and are not restricted in carrying out activities and reporting their findings and suggestions? ﹙﹚
⑥ Is independence or objectivity reported or disclosed when it is damaged in form or substance? ﹙﹚
All landowners can abide by professional ethics, honesty and self-discipline? ﹙﹚
Three, proficiency and due professional caution
1, professional ability
① Whether there are full-time auditors who can meet the internal audit needs of the organization, including accounting, economy, finance, statistics, electronic data processing, engineering, taxation, law, etc. ﹙﹚
② Does the internal auditor have the necessary professional knowledge, professional ability and information processing ability? ﹙﹚
③ Are internal auditors familiar with the organization's business activities and internal control, and have obtained corresponding professional qualifications? ﹙﹚
2. Due professional caution
(1) When the internal auditor lacks the ability or experience to complete the task, does the head of the internal audit institution refuse to carry out this business or seek full advice or help from others? ﹙﹚
② When conducting audit business, do internal auditors take into account the major risks that may affect the objectives, operations or resources, and take measures to avoid them? ﹙﹚
③ When conducting consulting business, do internal auditors consider the nature, timing and report of consulting results, the complexity of achieving consulting objectives and consulting costs? ﹙﹚
④ Does the internal auditor follow the principle of no absolute commitment (without absolute commitment, all audit results are correct, without absolute commitment, all problems are found and found out)? ﹙﹚
3. Continue professional development
(1) Does the annual time for each auditor to attend continuing education comply with relevant regulations? ﹙﹚
② Have you obtained the corresponding certificates after the training? ﹙﹚
(3) internal auditors to participate in professional association seminars and other activities ()
Four. Quality assurance and improvement procedures
1, guarantee procedure, quality evaluation
① Is there a continuous inspection on the development of internal audit activities in daily work? ﹙﹚
(2) Whether to check the development of internal audit activities and ensure the authenticity of the self-assessment results through self-assessment? ﹙﹚
2. Reporting procedures
① Can the person in charge of the internal audit institution report the self-evaluation results to the principal person in charge of the institution or the authority such as the board of directors? ﹙﹚
② Can the person in charge of the internal audit institution report the external evaluation results referred to in this manual to the principal person in charge of the institution or the board of directors and other authorities? ﹙﹚
3. Implement policies
(1) Compliance with laws, regulations, policies or industry standards ()
4. Work improvement
① Did you report or disclose the behavior that did not fully meet the evaluation criteria or that the internal auditors did not fully abide by the professional ethics? ﹙﹚
(2) Are similar problems decreasing year by year and improving? ﹙﹚
Article 8 in terms of working standards
I. Implementation of auditing standards
1, management of internal audit activities
① Does the internal audit institution implement an effective hierarchical management system? ﹙﹚
② Are written policies and procedures formulated to guide internal audit activities? ﹙﹚
③ Does the content of policies and procedures adapt to the scale, structure and complexity of internal audit activities? ﹙﹚
④ Are the staffing plan and financial budget determined according to the audit schedule, management activities, education and training needs and audit research and development? ﹙﹚
⑤ Have written job descriptions been prepared for internal auditors at all levels? ﹙﹚
⑥ Does it provide opportunities for internal auditors to receive follow-up education? ﹙﹚
⑦ Is the performance of each internal auditor evaluated every year? ﹙﹚
(8) Do you provide internal auditors with advice on performance and career development? ﹙﹚
9 Do you share information about internal audit with other internal and external personnel who provide confirmation and consulting services, and coordinate with each other to ensure the comprehensiveness of work and reduce duplication of work? ﹙﹚
Attending whether to regularly evaluate the coordination between internal and external auditors? ﹙﹚
Does the person in charge of the internal audit institution regularly report the purpose, power and responsibility of the internal audit activities and the implementation of the audit plan to the leaders? ﹙﹚
Does the report include major risks, important audit findings, control matters and other matters required by the leaders?
Does the management take appropriate improvement measures for major audit findings and suggestions?
2, the nature of the audit work
① Whether the adequacy and effectiveness of risk management, control and governance systems are evaluated and improved by systematic and standardized methods? ﹙﹚
(2) If the institution has not established a risk management mechanism, has the internal audit department drawn the management's attention to this situation and put forward relevant suggestions for establishing a risk management process? ﹙﹚
③ Have appropriate standards been established to evaluate the control? ﹙﹚
④ Whether the adequacy and effectiveness of control procedures including corporate governance, operation and information system are evaluated according to the risk assessment results? ﹙﹚
⑤ Does the evaluation content include the reliability and integrity of financial and business information? ﹙﹚
⑥ Does the evaluation include the efficiency and effectiveness of operation? ﹙﹚
⑦ Does the evaluation include the maintenance of assets? ﹙﹚
Does the evaluation include compliance with laws, regulations and contracts? ﹙﹚
Pet-name ruby through the audit work and other evaluation information collected, have you found any control blind spots or weak links? ﹙﹚
Attending blind spots and weak links are corrected or improved? ﹙﹚
3. Audit business plan
① Is an appropriate internal audit plan made according to the risk? ﹙﹚
② Does the audit plan include audit objectives, audit sequence, audit resources and follow-up audit? ﹙﹚
③ When making the audit plan, did you consider the related business and management risks of the audited object? ﹙﹚
④ Does the audit plan meet the key points of internal audit, including audit scope, audit objectives, specific work arrangement and audit resource allocation? ﹙﹚
⑤ Does the audit plan consider the coverage of the audited object? ﹙﹚
6. Is the audit plan approved by the leader? ﹙﹚
⑦ Is the plan adjusted according to the actual situation? ﹙﹚
Does the audit objective cover the risk, control and governance process of audit activities? ﹙﹚
Pet-name ruby audit business objectives reflect the results of risk assessment? ﹙﹚
Attending whether the scope of audit business includes all important areas of the audited object? ﹙﹚
Is the allocation of audit business resources determined according to the nature and complexity of each audit? ﹙﹚
4. Conduct audit business.
① Have you collected all the information related to the audit objectives and scope of work? ﹙﹚
② Does the collected information help to provide a basis for audit findings and suggestions? ﹙﹚
③ Do internal auditors draw audit conclusions and audit results on the basis of objective analysis and evaluation? ﹙﹚
④ Does the internal auditor record relevant information to support the audit conclusion? ﹙﹚
⑤ Whether to establish a control system for contacting audit records? ﹙﹚
⑥ Has the corresponding audit supervision procedure been established? ﹙﹚
⑦ Does the supervision process include the whole process of audit work? ﹙﹚
5. Report audit results
(1) Is the audit result reported in time? ﹙﹚
(2) Does the audit report include audit objectives, audit scope, quoted policies and regulations, applicable audit conclusions, audit recommendations, etc? ﹙﹚
③ Is the audit report accurate, objective, clear, complete and timely? ﹙﹚
④ Is the audit report constructive and helpful to the audited object and organization? ﹙﹚
6, detection process
① Are there any omissions or major errors in the contents of the audit report? ﹙﹚
(2) If there are errors in the audit report, are they corrected in time? ﹙﹚
(3) Is the object of the audit report appropriate? ﹙﹚
④ Has a follow-up audit process been established to supervise and ensure the effective implementation of management behavior? ﹙﹚
⑤ Is there a corresponding supervision system for the handling of audit results? ﹙﹚
Second, the establishment of the audit system.
(1) Establishment of internal audit management system ()
(2) The responsibilities of internal audit institutions are clear.
(3) Clarify the working authority of internal audit institutions ()
④ Clarify the working procedures and methods of internal audit institutions.
⑤ Formulate audit file management system ()
⑥ Establishment of internal audit institutions (independent, co-located with regulatory authorities, subordinate to other departments, not established))
⑦ Formulate internal auditors' code of conduct and supervision and management measures.
Third, the audit workflow
1, review the project plan
(1) whether the audit project is determined according to the internal audit work plan? ﹙﹚
② Is the audit object, scope, content, mode, method, focus, audit cycle and implementation time determined according to the audit task? ﹙﹚
③ Whether to set up an internal audit team, determine the team leader (deputy team leader if necessary) and the presiding judge, and select the members of the internal audit team? ﹙﹚
④ Is the internal audit team divided into several project teams as required, each team must be composed of more than 2 people, and the project leader is determined? ﹙﹚
⑤ Does the information collected include: relevant laws, policies and regulations, work arrangements and relevant documents issued by superiors, internal audit conclusions, handling decisions and the rectification of the audited object in previous years, inspection conclusions, handling decisions and implementation of the audited object issued by external audit supervision departments, and materials reported by the masses? ﹙﹚
2. Audit scheme
(1) Are specific audit plans made according to the audit tasks? ﹙﹚
② Does the audit plan include the basis and purpose of project establishment, audit object, audit period, audit scope and content, audit requirements and basis, start and end time of on-site inspection, internal audit team members and division of labor, implementation steps, audit methods, time arrangement and other matters needing attention? ﹙﹚
③ Is the audit plan approved? ﹙﹚
3. Pre-trial investigation preparation
(1) Are auditors organized to study relevant audit plans and define tasks, division of labor and work requirements? ﹙﹚
② Do you know the business activities, internal control system, financial status and other related matters of the audited object before the audit? ﹙﹚
4. Audit notice
(1) Is the audit notice prepared and sent? ﹙﹚
(2) Does audit notice include the project basis and audit object, the start and end time of on-site inspection, the audit period, the scope and content of the audit, the list of presiding judges and members of the internal audit team leader, and the matters and requirements that the audited object should cooperate with? ﹙﹚
(3) Is the audit conducted on a certain date? ﹙﹚
5. On-site inspection
(1) Will an in-depth meeting be held to explain the purpose, contents and main arrangements of this audit and introduce the members of the internal audit team? ﹙﹚
(2) According to the audit content, are the business documents to be consulted, written materials formed by performing duties, minutes of various meetings, original accounting vouchers, account books, statements and other materials determined? ﹙﹚
(3) Are on-site inspection activities carried out according to standard operating procedures? ﹙﹚
(4) Whether to write audit working papers as required? ﹙﹚
⑤ Whether the contents of the audit working papers are complete, and whether the main contents of the inspection (conversation), the main facts verified and the calculation results are recorded? ﹙﹚
⑥ Has the audit working paper been approved by the presiding judge? ﹙﹚
6. Audit findings and reports
(1) Is the audit report written according to the feedback of the auditee? ﹙﹚
(2) Whether to confirm the responsibility of the audited object according to the important problems found in the audit? ﹙﹚
(3) whether to put forward specific opinions and suggestions on the violations found and the responsibilities of the audited object according to the relevant policies and regulations? ﹙﹚
(4) Whether to issue audit conclusions and handling decisions to the audited object as required? ﹙﹚
7. Follow-up treatment
(1) After the audit, did you sort out the relevant project files as required? ﹙﹚
(2) whether the rectification of the audited object is tracked and audited according to the situation? ﹙﹚
Fourthly, the application of information technology.
(1) The internal audit institution has computer equipment (one person, two people, three people or more) required for audit work.
(2) Have a portable computer (one for each person, two for each person, three for each person and one for many people).
(3) Using computers to improve the efficiency of completing audit business ()
(4) Establish relevant information technology audit system (perfect, relatively perfect, average and poor))
⑤ Audit of various application systems constructed by information technology, especially computer technology, network technology and communication technology.
⑥ Using computer-aided audit technology to carry out audit ()
Article 9 Validity standard
First, review customer satisfaction.
1, professional level of auditors
(1) objectivity of auditors ()
② Professionalism of auditors.
(3) Communication skills ()
④ Integrity and self-discipline of auditors.
2, the scope of the audit work
(1) Selection of audit field and theme ()
(2) Audit purpose and scope ()
(3) Audit contents and methods ()
3. Audit process and report
(1) Duration of audit ()
② Timeliness of audit report ()
③ Accuracy of audit results.
④ Clarity of audit report ()
(5) Feasibility of audit recommendations ()
Two. audit finding
1, to increase revenue and reduce expenditure (including reducing investment))
2. Promote standardized management and improve work.
3. Implementation of audit decisions and opinions ()
4. Adopt audit recommendations ()
Article 10 Innovation standards
1. Audit management innovation.
It mainly includes internal audit development planning and planning, internal audit organizational structure, internal audit staffing, internal audit organization communication and encouragement, audit quality management and other aspects of innovation.
Innovation of auditing techniques and methods.
Adopt new audit techniques and methods to carry out audit work, such as adopting more advanced information technology.
3. Innovation of audit evaluation.
The evaluation of audit work has been innovated in system, content, organizational form and method, which has promoted the obvious improvement of audit quality and level and personnel quality.
4. Audit best practices.
The audit cases carried out are recognized as best practices in a certain range.
5. Other audit innovations.
Chapter III Internal Audit Quality Self-assessment Report
Article 11 Report format
1, title. About (name of audit institution) internal audit quality self-evaluation report from 20** to 20**.
2. Document number.
3, the main delivery. The main sending unit is the highest authority of the institution where the internal audit institution is located.
4. Text.
5. Self-assessment materials.
6. Signature. * * * Internal audit institution, the highest person in charge of internal audit work, the person in charge of internal audit institution, time.
7. CC. The cc unit is the relevant departments and managers of the organization.
Article 12 The main contents of the internal audit quality self-evaluation report include
1, preface. This paper mainly summarizes the purpose, basis and principle of audit quality self-evaluation, the scope, content, method, starting and ending time of self-evaluation, and the important extension of self-evaluation work.
2. Overview of the organization.
3, the audit quality self-evaluation results.
4. Suggestions on improving the audit quality self-evaluation results. Including the improvement suggestions of management, internal audit institutions and the revision of system regulations.
5. The final conclusion of internal audit quality self-assessment.