Audit work should be based on the laws, regulations and systems, and conscientiously carry out the duties of the company's supervision and audit departments, comprehensive supervision of financial income and expenditure of the real, legal, and effective, highlighting the key areas, projects, funds and links in the increase in the routine supervision and audit efforts, pay more attention to the aftermath Rectification and tracking process control beforehand. The following is my organization unit audit work plan 2021, I hope to provide you with reference and reference.
Unit audit work plan model
My name is ___, currently ___ Bureau of Audit Section Chief. The main function of the audit section is responsible for ___ system of internal audit work, special and follow-up audits of the economic activities of the units belonging to the unit, responsible for the economic responsibility of the leading cadres of the unit belonging to the audit, and guide the grass-roots units to carry out the work of internal audit. Now we fulfill the audit section this year, the work of the job plan is as follows:
First, the implementation of internal audit, play the internal audit? Immune system? role
This year we have been our section of the 5 director of the transfer of ___ hospital for the president of the term of economic responsibility audit; 3 ___ hospital on the hospitality of the high situation of audit; 2 ___ hospital car expenses for the audit of the larger situation; 2 ___ hospital capital project funds for the use of special audits; 8 ___ hospital employees to reflect the letters and visits to the economic issues related to audit investigations. Audit investigation. In the audit work, we ask ourselves to do integrity and self-discipline, standardized behavior, rigorous and meticulous, the results are fair; to do the audit report put forward in the comments and suggestions pertinent, performance evaluation is real; to do the economic responsibility of the separation of the country and the unit is responsible for the parties responsible. Real, comprehensively reflect the dean's fulfillment of economic responsibility.
Second, establish the concept of service, after the supervision will be moved to the ex ante risk prevention
In the audit, we are independent, objective attitude to the audited unit of the internal control system and risk management inspection and objective evaluation, and put forward to further improve the internal control system of the recommendations and countermeasures, so as to help the unit to correct errors and prevent fraud, strengthen the control, and improve the level of management. In order to better help grass-roots units establish internal control systems and design risk management processes, this year our Audit Section edited and published the __ system's "Basic Framework for Corrective and Preventive Systems Compilation of Regulations" and "Compilation of Regulations of the __ System". We supervised each medical __ unit to establish a sound internal control system and bound it for filing. By improving system construction, plugging management loopholes, organically combining management audits and risk audits, effectively controlling risks and improving performance at the source, and promoting the improvement of the management level of the unit.
Third, do a good job of leading other matters assigned.
This year, we assisted the Bureau of Discipline Inspection Committee to carry out the work of behavioral improvement, supervision and inspection of the actual work of the units and the progress of the written information, and is responsible for the whole system to rectify the various stages of behavioral improvement of the work of the information collection, compilation, binding, archiving.
Although we have done a good job of completing the tasks, there are still gaps compared to the requirements of the leadership and comrades. In the future work, we have to strengthen political learning, further improve their own cultivation, respect for leadership, unity of comrades, honest people, decent work.
unit audit work planFirst, the guiding ideology
20__ years of internal audit work will be closely centered on the group's development goals, set up a scientific audit concept, adhere to? Focus on the center, highlight the key points, pragmatic? The working policy, that is, around the enhancement of the Group's economic efficiency of the center, focusing on the Group's hot and difficult issues and issues with generality and tendency to carry out special audits, but also timely special audit investigations of major economic issues, pragmatic that is, the audit should be reasonable analysis and evaluation of the matter, and dialectically make the evaluation of the conclusions. Efforts to build with the development of the Group's audit supervision mode and audit service system, efforts to enhance the quality of audit services, and effectively fulfill the audit supervision function, to provide protection for the Group's development.
Second, the work objectives
tightly around the economic work objectives in 20__, according to the laws, regulations, systems, and conscientiously fulfill the company's supervision and audit departments given the responsibilities of a comprehensive supervision of financial income and expenditure of the real, legal, and effective, highlighting the key areas, projects, funds and links in the increase in the regular supervision and audit efforts at the same time, pay more attention to the rectification of the aftermath and prior tracking process control, in order to supervise and audit the work of the Group's development. In addition to increasing the intensity of regular monitoring and auditing, the company also pays more attention to ex post rectification and ex ante tracking process control, promotes the process by monitoring, reveals problems from the level of governance mechanism and perfect system, puts forward suggestions, improves the operation of the company, and enhances the ability of sustainable development.
(a) Further establish and improve the internal audit system, and establish and improve the Internal Audit Workbook.
Strengthen the construction of the audit system, through the establishment and improvement of the audit system, clear prevention mechanism, supervision mechanism and error correction mechanism, to achieve the scientific, institutionalized and standardized internal audit work.
(b) Strengthen the training of auditors to further enhance the quality of audit work, and strive for the audit report excellence rate (evaluated by the superior 90 points or more for excellence) of more than 30%.
Strengthen the comprehensive quality of the audit team capacity building, to meet the degree of adaptation to the requirements of internal audit work, improve the quality of internal audit operations.
(3) With reference to the "Basic Standard for Internal Control of Enterprises" and "Guidelines for Internal Control of Enterprises", conduct a comprehensive and systematic evaluation of the effectiveness of internal control of the enterprise.
The audit assesses the reasonableness, compliance and timeliness of the Company's internal control system, and evaluates and tests the internal control environment, business risks and control activities.
(On May 22, 20__, the Ministry of Finance, together with five ministries and commissions (hereinafter referred to as the five ministries and commissions), including the Securities and Futures Commission, the Audit Commission, the China Banking Regulatory Commission, and the China Insurance Regulatory Commission, jointly issued the "Basic Norms for Internal Control of Enterprises" (Caixiang [20__] No. 7, hereinafter referred to as the "Basic Norms").
On April 15, 20__, the five ministries and commissions jointly issued the "Guidelines on Internal Control of Enterprises" (Caihui [20__] No. 1l, hereinafter referred to as the "Guidelines on Internal Control"), which will be implemented on January 1, 20__, firstly in the companies listed on the domestic and overseas stock exchanges at the same time, and then extended to the companies listed on the main boards of the Shanghai Stock Exchange and the Shenzhen Stock Exchange on January 1, 20__, to implement the Guidelines. On this basis,
it will be implemented for companies listed on the small and medium-sized boards and the Growth Enterprise Market (GEM) when the opportunity arises. At the same time, non-listed large and medium-sized enterprises are encouraged to advance the implementation.
The construction and implementation of a standardized system of internal control for Chinese enterprises is, firstly, a need to strengthen and standardize the internal control of enterprises. Various types of enterprises need to modify, improve and enhance the original system in accordance with the requirements of the internal control norms; build the enterprise internal control system and control processes. Secondly, it helps to comprehensively enhance the level of business management and risk prevention ability, and promote sustainable development of enterprises.)
(d) Based on the audit of financial income and expenditure, carry out an audit of the economic responsibility and economic efficiency of the affiliated companies (business divisions).
Financial income and expenditure audit is an effective measure to supervise whether the units can be legal, compliant and comply with financial discipline, and is the basis for carrying out various audit operations. Regular supervision and evaluation of the authenticity, legality and effectiveness of the assets, liabilities, rights and interests, profits and losses of the affiliated companies and the establishment and implementation of the internal control system is an important means to establish a supervisory and disciplinary mechanism for the leading cadres and to promote the enhancement of the sense of the overall situation, sense of responsibility and sense of performance of the leading cadres at all levels.
(v) the establishment of the audit results implementation feedback system, strengthen the implementation of the audit opinion tracking, the audit opinion implementation rate of more than 90%.
The establishment of the audit results implementation feedback system. On the rectification notice issued by the unit ordered to rectify the deadline, timely return visit, supervision of the implementation of the audit opinion, so that the company's problems gradually reduced, the same problem does not recur, so as to achieve the detection and correction, prevention, strengthen management, risk avoidance purposes.
Third, the work measures (plan)
(a) the development and improvement of the "Internal Audit Workbook", which is scheduled to be completed in June 20__.
(ii) plan to arrange for the existing internal auditors to carry out two (one each) off-duty audit business training (one week), planned to be completed in June?August 20__. Continue to organize to participate in the international internal auditor qualification examination, and constantly enrich the business knowledge, improve the quality of the auditors themselves, to adapt to the new situation, the new task needs.
(3) In-depth study and understanding of the "Basic Standard for Internal Control of Enterprises" and "Supporting Guidelines for Internal Control of Enterprises", and a comprehensive and systematic evaluation of the effectiveness of internal control of the enterprise. It is scheduled to be completed in November 20__.
(4) Combined with the budget implementation, conduct an audit of the economic responsibility and economic efficiency of the affiliated companies (business divisions) in the first half of 20__ (extended to previous years if necessary). Scheduled to be completed in October 20__.
(v) Establishment of a feedback system for the implementation of audit results, scheduled for completion in February 20__. At the same time, to strengthen the implementation of the audit opinion tracking.
(vi) combined with the effectiveness of the monitoring, focusing on the activities of the project, bulk material purchases and other expenditures of economic contracts prior to the audit work, give full play to the preventive role of prior audit.
(vii) Carry out special audits of important areas and key activity projects.
(viii) to carry out the regular audit work. The main audit content includes: financial income and expenditure, the authenticity of economic transactions, legality; the economic efficiency of the operating units of the audit; management personnel economic responsibility audit; check the implementation of national financial laws and regulations and corporate financial rules and regulations; important issues in the company's business management to carry out a special audit investigation.
(ix) material procurement management audit
Audit, in particular, the printing procurement, delivery fee procurement management, office supplies, equipment, project activities, materials and other procurement management activities for audit monitoring.
IV. Important Matters
(1) Developing and improving the Internal Audit Workbook
(2) Studying and understanding the contents of the "Basic Standard for Internal Control of Enterprises" and the "Guidelines for the Support of Internal Control of Enterprises", and carrying out a comprehensive and systematic evaluation of the effectiveness of internal control of the enterprise.
(3) Combined with the budget implementation, audit the economic responsibility and economic efficiency of the affiliated companies (business units) in the first half of 20__.
V. Main resources
20__ Audit Office will maintain the existing organizational structure and staffing unchanged, through improving the efficiency and quality of work
work to ensure the completion of the objectives and tasks.
Unit audit work plan example three
In order to better carry out the work of the Financial Audit Office, the Financial Audit Office work plan is as follows:
First, innovative audit concepts continue to deepen the audit of all governmental funds
The audit of all governmental funds is a brand new concept, with a wealth of connotations and uncertainty of the extents of the need for us to gradually stabilize and consolidate the audit, and to explore and deepen. The audit of all governmental funds is a brand new concept with rich connotations and uncertain extensions. To theoretically improve the audit of all governmental funds, summarize past experience, and systematize and systematize the audit of all governmental funds is the fundamental requirement to further deepen the audit of all governmental funds. To deepen the content of the audit of all governmental funds,? From a broad perspective, to find out the total amount of all government funds, scale, expenditure priorities and expenditure direction, from a small point of view, from the table to all government funds in the use of the process of the prominent issues in the audit and standardization.
Second, improve the budget management audit, promote the establishment of budget management system
According to the party's scientific development policy, and the governor put forward ? three sub? The budget management objectives, as a change in the old concept of management of government funds, the model of the three key links, but also to strengthen and standardize the budget management of all government funds must go through the procedures to promote the democratization of the budget process.
Third, deepen the audit of government liabilities, to avoid and prevent financial risks
Moderate government liabilities is an indispensable source of funding for the construction of the local economy, but the government liabilities are too much overweight, will restrict the sustainable and healthy development of the local economy. Financial audit work, still one of the audit focus on the implementation of the "Interim Measures for the Implementation of Local Government Debt Management," the implementation of the inspection, in particular, paid attention to the debt plan is unified under the management of the debt rate, debt ratio, debt servicing rate indicators have not broken the cordon sanitaire standard as well as the debt risk early warning system, the establishment of debt servicing reserve system and debt servicing reserve funds in full, etc., to better play the role of the audit of the The main reason for this is the fact that it is not a good idea to have a good audit.
Fourth, policy-oriented, strengthen the implementation of macro-control measures of audit supervision
Further play the role of the audit in promoting macro-control, the implementation of national macro-policies as a major content of the audit, the current financial management of the outstanding issues in six areas: first, budget management; second, the management of two lines of revenue and expenditure; third, financial The use of special funds; Fourth, transfer payments; Fifth, the management of land concessions; Sixth, government indebtedness. These issues should attract our great attention. Through the audit, the timely discovery of macro-control policies in the implementation of the process of problems and hidden dangers, to find out which has the regularity and universality of the phenomenon, to explore the causes, seeking countermeasures, for the government to develop the implementation of the implementation and implementation of the national macroeconomic policy measures and countermeasures to provide a reference basis.
In short, to explore the transformation of financial auditing in practice, in deepening the core value of scientific development, to innovate and deepen the audit concept, audit practice, audit objectives, audit mode, audit technology, audit management as the focus. To improve the level of knowledge to realize scientific development. According to the requirements of the fulfillment of their duties, to learn the relevant areas of knowledge, and constantly improve the knowledge structure, improve the quality of business, in practice in order to continue to deepen the understanding, growth of competence.