Paper Keywords Internal Oversight Services
On the basis of analyzing the relationship between internal audit supervision and service, this paper puts forward some measures to strengthen the relationship between internal audit supervision and service.
First, the basic concepts of internal audit supervision and service
(A) the meaning of internal audit
In China, internal audit refers to the evaluation of the effectiveness of internal control, the authenticity and integrity of information and the efficiency and effect of business activities by the internal institutions or personnel of the audited entity.
(B) the function of internal audit supervision
The supervision function of internal audit is embodied in two aspects: one is to supervise the internal control system on behalf of enterprise leaders, and to supervise whether the members of the department abide by the internal principles, policies, procedures and systems of their own units and perform their functions; Second, on behalf of the activities of state supervision departments and units, check and supervise the compliance with laws and accepted standards, audit, evaluate and sign opinions on accounting contents, accounting statements and final accounts, with the aim of safeguarding national laws and regulations and ensuring the healthy and orderly economic activities. It can be seen that internal audit is an integral part of our country and also represents the nature of state supervision.
(C) the functions of the internal audit department
The service function of internal audit in China includes two meanings: first, it provides real data for leading macro-decision-making, formulating policies and solving problems, serves the correct decision-making of leaders of departments and units, serves the economic benefits of departments and units, and serves the legitimate rights and interests of departments and units; The second is to serve the national audit institutions and higher authorities. Accept the supervision of audit institutions in business, submit audit reports as required, provide relevant data and information, and serve the national macro-control and the interests of all people.
Second, the relationship between internal audit supervision and service
Internal audit supervision and service are dialectical unity, that is, service in supervision and supervision in service are two aspects of the same function. Internal audit supervision is the basis of internal audit service, and internal audit service is integrated into internal audit supervision. Service is the goal and purpose of supervision, supervision is the means and service is the purpose, and they are interdependent. The effective exertion of service function can promote its supervision function in place, and the supervision function in place can realize its overall service function. Once you leave the internal audit supervision, the internal audit service will lack appeal and lose its authority. Without internal audit service, internal audit supervision will naturally not play its due supervisory role. It can be said that internal audit supervision is a palliative and internal audit service is a permanent cure, so as to give full play to the function of internal audit. Therefore, the relationship between audit supervision and service is a complementary relationship of restriction and support.
Third, measures to strengthen the relationship between internal audit supervision and service
Internal audit supervision and service are an organic unity and inseparable, but in daily work, internal audit departments often only pay attention to internal audit supervision and ignore internal audit services. This one-sided understanding of the internal audit function is not conducive to the full completion of the internal audit task. Therefore, it is necessary to strengthen the relationship between internal audit supervision and service. Combined with an industry example, it is suggested to start from the following aspects:
(A) establish the concept of supervision as service.
Re-understand the relationship between internal audit supervision and service and establish the concept that supervision is service. Internal audit performs its supervisory function, which is conducive to improving the efficiency of unit capital use and standardizing unit management. At the same time, we should realize that supervision itself serves the unit, the decision-making of leaders and the overall development. To clarify the relationship between the two is to find a benchmark to improve the quality of audit work, and it is necessary to establish internal audit. Supervision is service? It is an important duty of internal audit to accurately understand the business objectives of enterprises under the new situation. This requires internal auditors to base themselves on service, insist on supervision, fully combine the actual situation of enterprises, formulate standards, establish scientific audit concepts, and better serve the overall development of enterprises through internal audit supervision.
(2) Adjust and improve the auditing system and mechanism.
1. Clean up and revise the existing audit system.
With the gradual improvement of China's economic system, the gradual standardization of legal system construction, and the strengthening of the concept of law-abiding by market subjects, commercial subjects will gradually move towards standardization, and it is particularly important to operate according to law. As an audit department, the internal audit work should start with the basic audit work, and comprehensively clean up and revise the existing audit system, especially the unreasonable provisions. Issue a number of new rules and regulations in time, and strive to achieve fair audit evaluation and accurate conclusions.
2. Standardize audit procedures
On the basis of perfecting rules and regulations, unified and standardized working standards and processes are formed. First, formulate strict internal audit standards to provide a basis for internal audit supervision and serve the accuracy of audit results; Secondly, it is necessary to form a standardized internal audit process to facilitate the development of internal audit work, and reasonable audit procedures can serve the fairness of audit.
3. Change the focus of internal audit work
Internally, we should closely focus on improving the efficiency of enterprises, and pay special attention to selecting hot and difficult issues that have a great impact on the efficiency of our unit. Only in this way can the effectiveness and influence of audit results be continuously improved, so as to better play the supervisory and service role of internal audit. In addition to financial revenue and expenditure audit and economic responsibility audit, the audit content should be gradually extended to performance audit and audit consulting. According to the trend of capital flow, we will conduct more comprehensive and comprehensive supervision of people, money and things. By establishing the index system of internal audit, we can improve the efficiency of capital operation, serve the innovation system and operation mechanism, and realize the goal of internal audit serving the economic benefits of enterprises.
4. Establish coordination and linkage with relevant departments.
It is necessary to further establish and improve the coordination and linkage mechanism with relevant departments in order to avoid fraud in audit work, ensure the quality of internal audit work and enhance the execution of audit results. First, continue to improve the incentive and restraint mechanism, with clear rewards and punishments, and fully mobilize the enthusiasm and initiative of auditors and departments. Second, the participatory internal audit method is widely implemented, that is, in the whole internal audit process, we strive to maintain good interpersonal relationships with the audited units, that is, relevant departments, so that the audited units can realize the same interests and serve the operating efficiency of their own units, and then establish a unified goal and establish a cooperative relationship.
(C) to strengthen the leadership's service capabilities
The quality of leaders directly affects the level of internal audit work and restricts the substantive effect of supervision services. First of all, leaders at all levels of enterprises should firmly establish the concept that internal audit supervision is service, realize that strengthening audit is an important part of improving management, and unremittingly attach importance to, care for and support internal audit supervision and service. Secondly, actively support the work of the internal audit department, including the organization and team building of the internal audit department, pay special attention to selecting and transporting outstanding personnel to enrich the internal audit institutions, and provide sufficient funds to create a good environment for auditors to play their functional roles. Finally, it is necessary to coordinate the relationship between the audit department and other departments, provide conditions for auditors to understand and master the operating conditions and policy changes of the whole enterprise, ensure their right to know and participate, and better serve the enterprise.
(D) to strengthen the construction of internal audit team
High-quality internal audit results depend on a high-quality audit team, so it is urgent to strengthen the construction of internal audit team. First, strengthen the ideological style construction and business construction of the audit team, cultivate the spirit of being highly responsible for the audit cause, strive to build the internal audit team into a professional audit team with high literacy and excellent business ability, and immediately transfer those who lack professional ethics and are incompetent from the audit post; Second, we should use various forms and channels to organize auditors' business study and training in a planned and targeted manner, so as to improve auditors' business skills, meticulous professional thinking and judgment, and the theoretical level of macro policies; Third, further strengthen foreign training, international cooperation and exchanges, enrich auditors' international knowledge and experience, and improve their ability to engage in international audit business. Fourth, face and attract talents, formulate strict recruitment procedures, recruit high-quality and high-tech audit backbones, and strengthen audit power.
(V) Accelerate the informatization construction of internal audit.
The development of science and technology can promote the improvement of management methods Internal audit should make full use of the rapidity, accuracy and reliability of modern information network technology, accelerate the pace of audit informatization construction, and make the technical means of internal audit gradually transition from manual audit to auxiliary audit. It is necessary to further improve the means of audit implementation, improve the information technology content of audit, and enhance the ability of audit supervision service. The concrete measures are: emphasizing the construction of database and network and the development and application of related professional software and business model, actively creating conditions to carry out IT audit and remote audit, establishing a powerful audit information support platform as soon as possible, and improving the efficiency and accuracy of internal audit.
For example, the collection, processing, output, transmission and storage of audit evidence in an industry are relatively backward at present. Although audit institutions are equipped with computers, they still use EXCEL spreadsheet software and WORD word word processing software at a low level, which restricts the improvement of internal audit efficiency and quality. Therefore, it is urgent to speed up the informatization construction of internal audit.
References:
Guo Xiangyu. Strengthen service consciousness and improve service ability. Reflections on audit supervision and service functions. Audit Wen Hui .2008 (7).
[2] Chen ping On the independence of internal audit. Heilongjiang Science and Technology Information .2007 (7).
Please continue reading the relevant recommendation: graduation thesis? Fresh graduates apply for jobs.
View and download the graduation thesis model essay? See the paper opening report. See the outline of the reference document.
Thanks for reading more graduation thesis? Refer to the relevant graduation thesis format for more thesis defense.
;