Hospital internal audit work plan
First, financial audit
1, the audit of the implementation of the budget of the current level of the financial (provincial), hospital audit work plan. To promote the strengthening of financial budget management, standardize the distribution of financial funds, and gradually build and improve the public **** financial system as the goal, the organization of the city, county (city), district audit authorities on the 20xx annual financial budget implementation and other financial financial revenues and expenditures of this level of the audit, focusing on checking the budget preparation and implementation, the allocation and use of budgetary excess revenues, the management of the use of funds for transfer of payments, power supply water supply, and other additional The collection and use of the situation, expose and investigate and deal with the budget over the allocation and use of income is unreasonable and non-compliant, transfer funds management and use of confusion and unscientific budgeting, violation of financial law and discipline and the implementation of financial reform policy is not strict and other issues. end of June.
2, township debt audit (provincial, the province's large cross). In order to find out the township debt situation, to promote the healthy operation of the township as the goal, the organization of the city, county (city), district auditing agencies of the township debt situation to clean up the audit, to find out the number of township liabilities, the types and uses of the liabilities, reveal the reasons for the formation of the liabilities and targeted audit recommendations for the municipal party committee and the municipal government to resolve the debt of the townships to provide the basis for decision-making. the end of April.
3, financial accounts audit. In order to clarify the current situation of financial operation and management, to promote the deepening of financial reform, improve the quality of financial operations as the goal of Yangxin County (Provincial Department of Audit), Xisishan District (municipal carry-over projects from the previous year) 20xx-20xx annual financial accounts for the audit. Focusing on the audit of financial revenue and expenditure status and operational quality, local government management and operation of the local financial, financial and tax departments budget management and financial management and taxation, as well as the management and use of financial funds legal, compliance, expose and investigate and deal with the quality of financial revenue is not high, the implementation of various financial reform policies are not in place, violation of national tax collection and management policies and other issues. end of August.
4, financial four reform policy implementation audit investigation (city). Combined with the budget implementation audit of the relevant units of the implementation of the four financial reform policy audit investigation. end of June.
Second, the administrative audit
5, municipal and related units of financial income and expenditure audit (municipal). To promote the standardization of budget management, improve the effectiveness of the use of financial funds and financial management level as the goal of the Municipal Utilities Bureau, the city **** detachment, the Municipal Personnel Bureau and other three administrative institutions 20xx financial income and expenditure, as well as the Municipal People's Government Liaison Office in Shanghai, 20xx-20xx annual financial income and expenditure to be audited. Focused on investigating and dealing with misrepresentation of expenditure projects to cheat the financial budget funds, the use of authority to charge, indiscriminate distribution, indiscriminate fines, violation of the two lines of income and expenditure, indiscriminate issuance of subsidies, with the *** eat and drink and *** travel, private "small treasury" and other issues. end of November.
6, hospital industry audit (city). To promote the strengthening of hospital financial management, standardize the hospital industry charges, strengthen the management of drugs and medical equipment procurement as the goal, the organization of the city's audit authorities on the Huangshi City Central Hospital (carry-over project from the previous year), Huangshi City, Huangshi City, Huangshi City, Huangshi City, Huangshi City, Huangshi City, Huangshi City, Huangshi City, the four hospitals, such as tuberculosis prevention and treatment hospitals, and other five municipal hospitals and Daye City, Yangxin County, each one of their own hospitals in the year 20xx annual financial revenues and expenditure situation Audit. Focused on investigating and dealing with irregularities in fees and charges, arbitrary price increases, blind procurement of large-scale medical equipment resulting in idleness and waste, taking kickbacks in the procurement of drugs, medical equipment, etc., to promote the reduction of medical costs, to solve the problem of the people's high cost of health care, for the city's public **** the construction of the health system. ended at the end of June.
7, school industry audit (city). To promote the strengthening of school financial management, standardize the behavior of the education sector charges as the goal, the organization of the city's audit authorities to audit the city's experimental high school, the city's six two municipal schools and four urban areas of each one of their own school 20xx annual financial income and expenditure. Focusing on the investigation and handling of school fees, chaotic classes and other issues, a profound analysis of the reasons for the problem, put forward improvement measures and recommendations to strengthen the city's education system decision-making services, the work plan "Hospital Audit Work Plan" ended at the end of June.
Third, special funds audit
8, five social security funds audit (provincial). To find out the status quo of social security fund management, promote the strengthening of fund management, improve the construction of the city's social security system as the goal, in accordance with the unified deployment of the Audit Office, the organization of the municipal level, Daye City, Yangxin County 20xx annual basic pension fund for enterprise employees, the basic medical insurance fund for urban workers, the Unemployment Insurance Fund, the enterprise annuity and the Industrial Injury Insurance Fund, Maternity Insurance Fund, and other five social security fund Audit, focusing on checking the true integrity of the fund income and expenditure of legal compliance, expose and investigate and deal with the squeezing and misappropriation, loss and waste and other issues, to protect the safety and integrity of funds, safeguard the interests of vulnerable groups of the community. the end of June.
9, poverty alleviation funds audit (provincial). To promote the municipal party committee, the municipal government poverty alleviation work guidelines, policies, to ensure that the city's poverty alleviation and development goals for the smooth realization of the goal, the organization of the Yangxin County 20xx-20xx annual poverty alleviation and development of special funds for the audit, focusing on poverty alleviation funds disbursement, management and use of poverty alleviation, and poverty alleviation and development project construction and efficiency, to expose and investigate and deal with intentional delinquency, false expenditures, misappropriation and loss of waste and other issues. The audit was completed at the end of June.
10, three municipal special funds audit (municipal). To promote the special funds to strengthen management, improve the efficiency of the use of funds as the goal of urban maintenance and construction costs, education surcharge, food reserve fund 20xx-20xx annual management and use of the audit. end of June.
Fourth, the key construction project audit
11, the key construction project audit (municipal). To promote the strengthening of project management, standardize investment behavior, improve investment efficiency as the goal of the Huangshi Polytechnic Institute, the city investment company and other municipal government investment of more than 10 million yuan project final audit. Focus on checking whether the project investment to fulfill the relevant approval procedures, the quality of the project and the efficiency of the use of funds how to expose the violation of *** procurement and bidding procedures, crowded diversion of project funds, misrepresentation of the cost of the project and the loss of waste and other disciplinary issues, for the improvement of the city's investment system services. end of November.
12, foreign aid loan project audit (provincial). To promote the strengthening of management, the rational and effective use of foreign capital, improve the efficiency of the use of funds and foreign debt repayment capacity as the goal, according to the Audit Commission authorized the organization of the WB loan public **** health projects, Magnetic Lake sewage treatment project, the Japan Bank for Reconstruction and Development loan urban flood control project, tuberculosis control project (Wei V), forestry sustained development projects (forestry IV) and other foreign aid loan construction projects for the audit, focusing on Check the foreign loan funds and the level of matching construction funds in place and use, project equipment procurement and use, withdrawals, etc., to expose the project implementation of violations of national regulations and foreign loan project agreement, as well as internal control of the existence of major deficiencies and other issues. end of July.
V. Audit of state-owned and state-controlled enterprises
13, state-owned and state-controlled enterprises audit. To find out the bottom line, reveal the risks, promote the strengthening of business management, improve economic efficiency and competitiveness as the goal, the organization of the city grain reserve company 20xx-20xx annual assets, liabilities and profits and losses audit, focusing on auditing the assets, liabilities and profits and losses of the real, the legitimacy of the enterprise, to reveal the distortion of corporate accounting information, due to poor decision-making, mismanagement, resulting in the loss of state-owned assets and loss of waste and other issues, to seriously investigate the internal and external collusion, the loss of state-owned assets and losses. Seriously investigate and deal with internal and external collusion, falsification and misappropriation of state-owned assets. The company will analyze and evaluate the asset quality of enterprises in terms of profitability, liquidity and safety of assets, the results of asset operation and the composition of assets, promote the establishment of a modern enterprise system, improve internal control and self-restraint mechanisms, and realize the preservation and appreciation of the value of state-owned assets.
Six, social intermediaries related to audit report verification
14, social intermediaries related to audit report verification (municipal). To regulate the practice of social intermediaries as the goal, the organization of part of the social intermediaries issued by the relevant audit report verification, focusing on the disclosure of violations of the code of practice, collusion and cheating, the issuance of false reports, resulting in the loss of state-owned assets and government funds and other issues, and to promote the improvement of the quality of practice. the end of November.
VII, economic responsibility audit
15. To strengthen the supervision and constraints on power, to promote the leading cadres to conscientiously perform their duties, to promote the construction of a clean government as the goal, the organization of the party and government cadres and leaders of state-owned and state-controlled enterprises to carry out economic responsibility audit. Focus on auditing leading cadres in the exercise of economic decision-making power, economic management power, economic policy implementation and supervision power, major economic decision-making, implementation of important economic policies and regulations, key funds, asset management and utilization, and to explore the combination of outgoing and in-service audits, legal compliance audits and economic efficiency audits, and give equal weight to the road, in order to promote the leading cadres in accordance with the law, clean and self-disciplined, and to improve the level of economic management. The company is also looking for a way to promote the management of the leading cadres in accordance with the law.
Bank internal audit work plan
In order to further standardize the audit audit audit work behavior, improve the quality of the audit work, give full play to the audit audit work function, better service in the agricultural business bank management decision-making, combined with the development of the * Agricultural Bank of China's strategic planning and the process of banking construction needs, specially formulated 201x-201x The next year, the audit audit work plan.
First, the guiding ideology
earnestly implement the provincial federation of various annual work arrangements and deployments, process banking sector construction as a guide, subject to the federation's management and development needs, to strengthen the training of the audit staff reserve force, with the audit management system comprehensive on-line as an opportunity to strengthen the intensity of off-site supervision, and actively change the style of work, innovative ideas and methods of work for the federation's steady The company's business development is also a major factor in the success of the company.
Second, the work objectives
20xx from the realization of the audit project comprehensive on-line, standardize the operating procedures, work methods to achieve new breakthroughs; 201x-201x year by year to improve the audit department organizational structure, to achieve the audit process, fine management, internal audit staff to further enhance the quality of the professional, and at the same time, through the standardization of the department to create, to achieve internal audit departments The organizational structure is standardized, positions and responsibilities are reasonably divided, and the system and process are scientifically designed.
Third, the basic principles
(a) adhere to the combination of business development
internal audit work to promote business development as one of the important purposes, and effectively
the implementation of the "checking, correcting, correcting, and dealing with" responsibilities, and give full play to its functions, so that the development of our business to a higher level. The first step is to make sure that you have a good understanding of what you are doing and how you are doing it.
(2) adhere to the combination of compliance
The purpose of the internal audit is to enable the grass-roots banks to achieve compliance and standardization of the management of the various operations, in the next step of the audit work, will be the construction of compliance throughout, with the implementation of the same, with the checking and supervision.
(C) adhere to the combination of process construction
The further development of internal audit work should be fully integrated with the content of the operational and management processes, while through the process of construction, to promote the implementation of the implementation of the work process and implementation.
Fourth, the implementation of measures
(a) In accordance with the requirements of the internal audit department of the process banks, improve the organizational structure, set up an audit committee under the Board of Directors, according to the Board of Directors (Management) authorized to organize and guide the work of internal audit. At the same time, the internal audit staff is divided into managerial posts, integrated management posts, on-site audit posts and off-site audit posts according to the principle of clear responsibilities and combination of responsibilities and rights, and different posts are given different responsibilities and rights, and the establishment of a matching job evaluation and scoring system to standardize the work behavior of internal audit staff, serious work discipline, and to improve the assessment and reward and punishment mechanism, and to enhance the independence and objectivity of the work of the internal audit.
(b) the full realization of the audit information management system on-line work. 201x from the realization of the * province of rural cooperative financial institutions audit information management system comprehensive on-line work, in accordance with the provincial federation of the unified deployment and arrangements, the end of 20xx my department has done a good job of personnel, computer equipment, network environment, and other preparations, all the auditors are through the on-line pre-training, in accordance with the requirements of the system operation, the The rational division of labor, clear responsibilities, and the development of appropriate operating
operating procedures. 20xx from the sequential audit, special audits, off-site audits and other projects through the audit management system, the use of scientific and technological means to achieve a new breakthrough in the auditing methodology.
(C) according to the standardization of the department to create and process bank audit process re-engineering needs, the development of audit work in line with the relevant processes and rules of the Federation, so that the internal audit work in compliance, orderly, pen by pen to improve the audit department's responsibilities and roles. Such as: fulfillment of the exit audit process, audit file management process, audit plan management process, audit ledger management process, surprise audit operation process, sequential audit operation process, special audit operation process, on-site audit project management process, audit committee rules of procedure and so on.
(d) Strengthen the construction of audit staff reserve force. In accordance with the requirements of the "* Provincial Rural Cooperative Financial Institutions internal auditor qualification management approach (provisional)", combined with the actuality of my federation, now from all employees screened out 4-8 with the qualification of internal auditor reserve force, they are in the accounting or credit and other important positions for more than five years, with strong business qualities, in the future to carry out the checking project, will be drawn from the personnel involved in the audit auditing activity In the future, when the inspection program, will be drawn from the personnel to participate in the audit and audit activities to go, and constantly improve their on-site inspection capabilities and audit business quality, for my federation to cultivate more and better audit reserve force, in order to prepare for the needs of the continuous development of the business.
(E) to grasp the audit team construction, and actively carry out off-the-job training, special training, in order to check the training, observation and learning, self-study, etc., and constantly improve the quality and skills of the internal audit team. 201x-201x, is ready to arrange for the annual audit staff to the brotherhood of the exchange of learning, and actively draw on the advanced experience of the brotherhood of the advanced experience and practice of the mountain, and to attract the other mountains to attack their own mountain of jade. Auditors are encouraged to learn and master new business and knowledge by taking various titles and qualification examinations. In the future inspection work, constantly changing auditors in the inspection of the business focus, to check instead of training, and one is good at a certain inspection work, to adapt to the needs of the audit work comprehensive.
(F) through the regulatory linkage with the banking supervision department, fully utilize the audit results, internal and external audit and inspection results as one of the important basis for the evaluation of the leadership team of the bank and cadre assessment, to promote the bank and society in accordance with the law, standardize the management of the bank and society. 201x from the establishment of the regulatory linkage between the internal audit department and the regulatory authorities, the formation of external supervision and internal supervision of the synergies, *** with the construction of the banking industry, risk management and control defense line of financial institutions. The first step in the process is to establish a risk management and control line of defense for financial institutions.
Corporate Internal Audit Work Plan
First, the overall idea of the Group's internal audit work:
1, the overall goal of the company's audit work in the next five years is to: by the traditional audit of financial income and expenditure into the audit of the economic benefits of the economic benefits of the audit, the audit of internal control, the audit of the economic contract and so on and so on.
2, 20xx audit focus is: within the control system audit as the basis for business performance audit as the center, improve the quality of audit work, strengthen the implementation of audit opinions, give full play to the role of internal audit in preventing risks, improve management and improve economic efficiency, that is, in the implementation of audit supervision while improving the audit service function.
Second, 20xx annual internal audit work plan for the Group is as follows:
1, improve the audit of the internal control system, to promote the Group's internal control management is sound and perfect
(1) first of all, improve the Group's internal audit system, so that there is a basis for the audit work, according to the type of audit business, to prepare for the establishment of the "Group's internal control system auditing methods", "Group budget implementation audit methods", "Group budget", "Group budget", "Group budget", "Group budget", "Group budget", "Group budget" and "Group budget". Implementation Audit Measures", "Group Company Contract Management Audit Measures" three internal audit system.
(2) internal control system refers to the company in order to achieve business objectives, safeguard the integrity of assets, to ensure that the accounting information is true, and to promote the healthy and orderly conduct of economic activities and the development of a system of internal coordination, organization, constraints, check the control system, the 20xx internal audit should be established on the basis of the company's internal control, the implementation of the inspection and evaluation, mainly to evaluate whether the internal control is sound, effective, how much can be relied upon; the internal control of the company's budget implementation audit methods, contract management auditing methods. The main purpose is to evaluate whether the internal control is sound and effective, and how much it can be relied on; to evaluate whether the internal control system is sound, effective, and can be relied on under the premise of whether it has been carried out and implemented seriously in the operation, and whether it is conducive to the company's business activities, and to promote the development of the company, etc., so as to timely identify weaknesses in the management, so as to determine the key points of the audit, to improve the efficiency of the audit, to ensure the quality of the audit work, and to put forward targeted audit opinions, and to promote the subordinate companies to Improve and perfect the internal control system to ensure the normal operation of its business activities.
(3) through the budget audit to promote budget management ideological changes. At present, the company's expenses related system is not yet sound, part of the unit that the budget as the cost of expenditure standards (rather than the cost of the system for the budget standards), therefore, the cost of expenditure loss of planning, part of the project to break through the budget range. The audit will cooperate with the financial and other relevant departments to establish and improve the cost management measures, set the relevant cost expenditure standards, and at the same time make it a budgeting guideline, a standardized document.
2, centered on business performance audit, combined with economic responsibility audit.
Internal audit must be centered on the company's business performance audit, mainly on the subordinate enterprises of each half-year business performance (budget execution) audit, through the business performance audit is not only to check for errors and prevent fraud, timely detection and correction of problems, and gradually realize the change from discovery to prevention, and more importantly, to find out the main factors affecting the performance of the main factors to improve the analysis of the reasons, seize the key, put forward recommendations and suggestions, and thus promote the subordinate enterprises to improve the performance of the company. The company's main goal is to improve the performance of the company, analyze the reasons, grasp the key, and put forward recommendations and opinions, and then promote the subordinate enterprises to strengthen business management and improve economic efficiency.
In carrying out business performance audits, internal audit should pay attention to the following issues: business performance audits must be combined with economic responsibility audits and other special audits, economic responsibility audits, that is, the annual or tenure of the subordinate business operator's business objectives, the completion of business tasks and the authenticity of the audit. Group companies should not only strengthen the outgoing audit, should also be a good audit, focusing on the subordinate enterprises leading cadres in the evaluation of business performance.
(1) on the subordinate enterprises business performance audit (annual audit, semi-annual audit):
Through the subordinate enterprises in 20xx annual business performance audit, issued audit reports, submitted to the group assessment team, as the basis for the assessment of the subordinate enterprises.
Through the half-year budget implementation audit of 20xx, found that there are problems in the budget implementation process and internal control management, and urged to correct the problems, implement the Group's business policies, implement business management measures, and improve the operational efficiency around the Group's annual business objectives. (2) Combined with the operation of the operation of special audits to promote the implementation and execution of internal control system
① Revenue contract audit
The Group has implemented centralized management of funds, the revenue of each enterprise should be fully included in the budget management and accounting, prohibited to set up a small treasury, so the subordinate enterprises of the various revenue items are included in the budget management, the amount of revenue is fully accounted for, and the income of the internal control of the soundness of the audit, Effective audit.
② in the cost of the cost of expenditure tracking audit
Group companies and subsidiaries signed a letter of responsibility for the operation, but the main business costs are not included in the performance assessment, and the implementation of budgetary control in the ERP, so the main business costs of subsidiaries of the scope of expenditure, the standard, the legitimacy of the original bills for the audit in order to determine the cost of subsidiaries to determine the true cost of the expenditure
③ Project completion audit
In recent years, the Group has been a number of repair project completion settlement, project completion settlement are hired with senior engineering cost qualification consulting firm audit, therefore, mainly on the project bidding, contract signing, completion and acceptance, payment audit.
Third, in accordance with the "audit to pursue, audit to rectify, audit to use" principle, the establishment of the audit results of the implementation of the feedback system to strengthen the implementation of the audit opinion tracking, and regularly organize and carry out the implementation of the audit results of the implementation of the inspection.
1, issued a notice of rectification ordered to rectify the subordinate enterprises in a timely manner to make a return visit to supervise the implementation of the audit opinion, so that the problems of the enterprise gradually reduced, the same problem does not recur, so as to achieve the detection and correction, prevention, strengthening management, risk avoidance purposes.
2, and the Group's functional departments, especially the Ministry of Finance to further strengthen cooperation and communication, the Audit Department to grasp the relevant information in a timely manner, to avoid management, supervision and assessment of the disconnect.
Fourth, increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work.
1, 20xx audit team personnel flow, audit positions equipped with insufficient, resulting in the annual work objectives can not be fully implemented, 20xx, the need to lead the support of the relevant departments with the relevant departments, according to the job set up with the audit staff, to enrich the audit team.
2, to assist and cooperate with the relevant departments to improve and perfect the internal control system, so that there is a system of management, audit has a basis for punishment, to further play the role of audit before, during and after the participation in business management.
3, the use of company publications to publicize the internal audit, reported some of the audited unit through the internal audit to increase the effectiveness of the case, or regularly with the company's various functional departments and subordinate enterprises, the boss, the relevant departments to have a discussion, so that all employees to understand the role of the internal audit in the enterprise, in particular, so that subordinate business leaders from the understanding of the work of the internal audit, pay attention to the full support of the work of the internal audit, the work of the internal audit for the further development of laying a better foundation for.
4.
4, through the audit visit, the implementation of the audit problem rectification, but also to make the audit department to understand the subordinate enterprises demand, solve the problem of existing difficulties, a deep understanding of the business situation, better service enterprises.
5, the existing internal audit staff to carry out business training, organizations to participate in the international internal auditor qualification examination, etc., and constantly enrich the business knowledge, improve the quality of the audit staff to adapt to the new situation, the new tasks.