A guiding ideology:
Conscientiously implement the spirit of the XX Congress, the scientific concept of development as the unifying principle, continue to adhere to the guiding ideology of "centered around the center, serve the overall situation", firmly establish the "audit for the development of services," the scientific concept, and effectively carry out the duty of supervision and play a role in the audit to promote the development of education and promote the administration of the law, and promote the role of system innovation.
Second, the focus
(a) continue to deepen the economic responsibility audit. Conscientiously implement the "Interim Provisions for the Audit of the Tenure of Economic Responsibility of Party and Government Leaders Below the County Level", so that all "away" must be audited. At the same time to strengthen the term of economic responsibility audit, so that the audit gateway to move forward, change the audit discovery type to preventive type. Further standardize the economic responsibility audit behavior, try to implement the economic responsibility audit preview system, work contact system, situation report system, tracking system, results announcement system.
(ii) continue to carry out in-depth financial audit. With independent innovation as the driving force, in the economic responsibility of the audit on the basis of the implementation of financial income and expenditure of the real, legal and effective audit, and strive to deepen the content of the audit, and constantly improve the audit method. Actively carry out the audit of the cafeteria, housing rental and other situations, and gradually standardize the accounting behavior, improve the efficiency of the use of funds.
(C) further improve the relevant internal audit system and operating procedures, and improve the follow-up education of internal auditors.
(d) seriously grasp the tracking audit. Focusing on the implementation of audit opinions and recommendations and the use of audit results, the implementation of tracking audit return system. Supervise and inspect the unit consciously implement the audit opinions and recommendations, and promote the unit's financial management work to further standardize, institutionalize and legalize.
Third, the main measures
1. Adhere to the people-oriented, the rule of law and the principle of audit. Strengthen the audit team, improve the quality of auditors, and strive to learn the "Audit Law", "Accounting Law", "Specific Guidelines for Internal Audit" and other laws, regulations and audit knowledge, and continue to carry forward the "law, truth-seeking, rigorous, progressive, dedication," the spirit of auditing.
2. Implement the "comprehensive audit, highlight the key" approach to achieve awareness in place; strengthen management, strengthen the foundation, the quality in place; highlight the key, the implementation of the responsibility, the results in place. Carry out civilized audit to establish an open, fair, civilized, clean audit image.
3. Adhere to the requirements of truthfulness and pragmatism, pragmatism, adhere to all from the actual situation, seek truth from facts, the scientific concept of development to correctly deal with the reform and development of new issues, to achieve a harmonious unity of principle and flexibility.
4. Carry forward the "rigorous and meticulous, meticulous" style, it runs through the whole process of auditing operations, and strive to achieve from the audit plan, audit program, audit evidence, audit report writing to the use of audit results are rigorous and meticulous, in order to avoid the generation of audit risks.
Part II
I. Infrastructure
xxxx year is the rapid development of our hospital year, medical, scientific research, management work in an orderly manner, for us to do a good job provides a strong guarantee. We audit section seriously implement the Health Bureau, Audit Bureau and other higher departments of the spirit of the instructions, combined with the actuality of our hospital, while doing a good job of auditing, and actively cooperate with the development of other work. Adhere to the principle of perfecting oneself and raising awareness, and strive to improve the audit system, improve the audit organization and adjust the staff structure.
1, standardized the audit workflow, in accordance with the xxxx audit work plan, to further strengthen the supervision of the hospital's economic projects.
2, participated in the development of a number of hospital materials procurement, equipment management and related regulations. Standardized economic behavior, so that the audit work to further legalization, institutionalization and standardization.
3, in the audit department was established separately, to further clarify the duties and responsibilities of the audit staff. So that the internal audit work of the internal oversight function further embodied, can be better for the leadership to provide a basis for decision-making.
4. Adjusting the knowledge and age structure of the staff and adding one new professional auditor (a recent undergraduate graduate) has strengthened the construction of the audit team.
II. Learning and training
Strengthening measures to further improve the business and political quality of the audit staff, so that each of our internal audit staff have truly become ideological, operational excellence, skillful, pragmatic and efficient work masters.
1, to participate in the Audit Office, the City Audit Bureau, the City Health Bureau of Planning and Finance Division held training courses, access to a large number of audit information and advanced work experience.
2, and Nanchang City, the ninth hospital, Jiangxi Provincial Psychiatric Hospital and other auditors to communicate with each other, *** with the discussion of new ideas for audit work.
3, to strengthen their own business quality of learning, and actively engage in academic research and discussion.
Third, the specific audit
1, participate in the logistics maintenance audit
As the hospital business continues to expand, the logistics management department covers more and more content, which requires us to establish a sound management system. We participated in the development of a series of logistics management regulations and measures, the sporadic maintenance of a monthly audit, the infrastructure maintenance of each project are audited, as of the end of June, **** for the hospital to save more than 1,000 yuan. To promote the hospital's logistics development has played a due role.
2, participate in the audit of financial income and expenditure
Do a good job in the audit of the hospital's financial accounts, in order to ensure the legality of the hospital's financial accounts, reasonableness, accuracy, my department with the Audit Bureau of the hospital xxx year financial income and expenditure audit of the problems in a timely and effective rectification, to further standardize the financial system, to provide the leadership of the basis for decision-making, for the reform of hospitals and development has made a contribution.
3, participate in the bidding work audit
With the rapid development of hospital business, strengthen internal management, strengthen the internal supervision mechanism is particularly important. Hospital construction and material procurement is closely linked to the market, to achieve effective control of construction and material procurement work, it is necessary to use the rules and regulations to regulate and constrain. We participate in the formulation of relevant regulations on bidding procedures and supervise their implementation. We truly adhere to the principles of openness, justice and fairness in the bidding work. In accordance with the requirements of the Measures for the Administration of Government Procurement, our section has effectively strengthened the supervision of the unit's procurement activities, especially the bidding and procurement of medicines and medical equipment, and further prevented the occurrence of commercial*. In this half year's work, the unit of six projects bidding work, my section throughout the supervision, serious bidding discipline, better to ensure that the bidding process in strict accordance with the procedures and requirements, open, fair, impartial and smooth. Save money for the unit more than 10,000 yuan
4, participate in price audits
In order to increase the supervision of medical charges, my department every month on a regular basis on the discharge medical records, running medical records and pharmacy prescription batch price check, as of the end of June, found that more than 20 discharged medical records, more than 30 running medical records, the existence of the "three single does not match the" phenomenon, and in a timely manner. "The phenomenon, and made timely rectification.
5, involved in special expenditure audit
Scientific research is a vital work of the hospital development, we focus on strengthening the audit supervision of scientific research special funds, so that these funds to give full play to the role and benefits. In the past six months, we have carried out 10 items of scientific research funding audit, promoting the development of scientific research.
Four. Work experience
1. Leadership attention and support is the key to good internal audit work. The higher the attention of the leadership, the more the work of internal audit can be relied on, and the greater the role played. We do a good job in earnest at the same time, pay attention to the exchange with the higher leadership, from time to time to report on the work situation, and strive for the leadership's trust, and obtain the leadership of the internal audit work attaches great importance to and strong support.
2. A sound audit organization, a reasonable staff structure and knowledge structure is the basic conditions for good audit work. In the hospital leadership attaches great importance to and help, the audit organization has been continuously improved, and the efficiency of the work has been significantly improved. Reasonable staffing and staffing structure to facilitate the smooth implementation of the work, for the long-term development of our audit work has laid a solid foundation.
3. Internal audit to establish a sense of service. The nature of the internal audit work determines that the audit must adhere to the supervision and service and give equal importance to the supervision and service. Internal audit is in the final analysis an internal management behavior, its goal is to strengthen the internal management, for the managers to serve. Combined with the actual school, the internal audit work of supervision, evaluation, control functions must be focused on the school economic development services, the sense of service in the entire audit process, in order to do a good job of supervision at the same time for the leadership to provide a reliable basis for decision-making.
Part III
Chapter I internal health system audit
Article 1 to strengthen the internal audit of the health system, establish and improve the internal audit system of each unit, improve internal supervision and control mechanisms, standardize the management of revenues and expenditures, and promote the healthy development of health undertakings, in accordance with the "Chinese People's Republic of China *** and the State Auditing Act" and "Audit Office of the provisions of the work of internal auditing", combined with the specific circumstances of the health system, the development of this provision. The specific situation of the health system, the development of this provision, the hospital internal audit work plan.
Article 2 of the health system internal audit refers to the health system internal audit institutions and auditors, the unit and its affiliated institutions of financial income and expenditure, economic activities of the real, the legitimacy of independent supervision and audit behavior.
Article III of the provisions of the health administrative departments above the county level and various types of state-owned health enterprises, institutions and other health units (hereinafter referred to as departments, units).
Chapter II of the internal audit organizations and auditors
Article IV of the internal audit institutions and internal auditors in the department, the unit under the leadership of the main person in charge, in accordance with national laws and regulations, as well as the provisions of the audit work.
The main person in charge of the unit to strengthen the leadership of the internal audit work, regular reports, research and deployment of the work, and timely approval of the annual internal audit work plan, audit reports, and supervise the relevant departments and units to implement the audit opinion, to ensure that the internal auditors exercise their powers in accordance with the law.
Article 5 of the health administration at all levels should be in accordance with national laws and regulations, set up an internal audit organization, equipped with auditors to carry out audit work.
Annual income of more than 30 million yuan or have more than 300 beds of medical institutions, annual income of more than 20 million yuan or more units belonging to enterprises, institutions, should set up an independent internal audit organization, with full-time auditors.
Other health enterprises, institutions can be based on the need to set up an independent internal audit institutions, with full-time auditors, can also be authorized to other institutions to perform audit duties, with full-time or part-time auditors.
Article VI of the internal audit staff should have audit, accounting, economic management, engineering and other related professional knowledge and business skills. Internal audit staff to implement the post qualification access and follow-up education system, each unit should be supported and safeguarded.
Article VII of the head of the internal audit organization must have intermediate or more relevant professional and technical titles or more than 5 years of audit, accounting experience. The appointment and removal of the head of the internal audit organization shall seek the opinion of the superior competent internal audit organization and shall be appointed and removed in accordance with the authority of cadre management.
Article VIII of the internal audit staff for audit matters, should strictly abide by the internal audit standards and professional ethics of internal auditors, audit according to the law, loyal to their duties, to achieve independence, objectivity, impartiality, confidentiality.
Internal auditors have an interest in the audited unit or audit matters, should be avoided. Any organization or individual shall not interfere with the internal audit.
Article IX departments and units should support the work of internal audit, timely resolution of problems in the work, protection of internal auditors to perform their duties in accordance with the law, to ensure that the internal audit work and training necessary funds.
Chapter III Business Guidance and Supervision
Article 10 of the Ministry of Health internal audit agency is responsible for guiding and supervising the work of internal audit of the national health system, and the Ministry (management) units to organize and implement the internal audit.
Local health administrative departments at all levels of internal audit institutions are responsible for guiding and supervising the internal audit of the health system in the region, and the implementation of internal audits of the affiliated (management) units.
All types of health units of the internal audit organization is responsible for the unit's internal audit work, and the organization's audit and business guidance and supervision.
Departments and units of internal audit organizations to accept the guidance and supervision of the state audit institutions.
Chapter IV Internal Audit Responsibilities and Tasks
Article 11 of the health administration internal audit institutions of the system's internal audit business guidance and supervision of the main responsibilities are:
(a) in accordance with national laws and regulations, the development of internal auditing systems and regulations and work norms;
(b) guidance and supervision of the relevant departments and units to establish and improve the internal audit (b) guide and supervise the departments and units to establish and improve the internal audit institutions, internal audit staff, according to the provisions of the internal audit work;
(c) the development of internal audit work plan, the organization of the industry's internal audit and audit and investigation activities;
(d) the organization of audit training, audit research, exchange of experience in auditing work, and recognition of advanced units and individuals in internal audit.
Article 12 of the internal audit institutions to perform the following duties:
(a) the formulation of internal audit rules and regulations;
(b) audit of the implementation of the budget and final accounts;
(c) audit of the financial income and expenditure and related economic activities;
(d) in accordance with the authority of the cadre management to carry out the relevant leadership of the tenure of the audit of economic responsibility;
(v) Audit of capital investment, repair projects;
(vi) Audit of health, scientific research, education and various types of assistance and other special fund management and use;
(vii) Carrying out special audit and investigation of the acquisition and use of fixed assets, purchase and sale of medicines and medical consumables, the implementation of prices of health care services, foreign investment, salary allocation;
(viii) ) Audit of economic management and efficiency;
(ix) audit of the implementation of the relevant internal management system;
(x) other audit matters.
Article XIII of the internal audit organization should be submitted annually to the department, the main person in charge of the work of the unit.
Article 14 of the internal audit institutions on the audit of major matters, should be promptly reported to the internal audit institutions of higher authorities.
Article 15 of the internal audit institutions in accordance with the needs of the audit business, reported to the department, the unit's main person in charge of the approval, can be entrusted with the appropriate qualifications of social intermediaries to carry out audits, and inspection and supervision of the quality of audit operations.
Article 16 of the internal audit institutions in the audit work should strengthen the communication and cooperation with the external audit.
Chapter V Internal Audit Authority
Article 17 The internal audit organization in the performance of audit duties, has the following authority:
(a) require the audited unit to submit the financial budget, financial accounts, accounting statements and related documents and information on time;
(b) to participate in the unit's infrastructure, equipment purchases, finance, foreign investment and other related meetings
(iii) Participating in the study and formulation of relevant rules and regulations;
(iv) Reviewing accounting vouchers, books and statements, and conducting on-site surveys of physical objects;
(v) Examining relevant electronic data and information of the computer system;
(vi) Conducting investigations into audit-related issues with the audited units and individuals, and Obtaining supporting materials;
(vii) Making temporary stopping decisions on serious violations of financial laws and regulations, and serious losses and wastes;
(viii) With the approval of the main person in charge of the department or unit, temporarily sealing accounting certificates, books of account, accounting statements, and information related to economic activities that may be transferred, concealed, tampered with, or destroyed;
(ix) According to the results of the audit, put forward to correct, deal with violations of financial laws and regulations, improve management, improve efficiency recommendations;
(j) exemplary compliance with financial laws and regulations of the audited units and personnel, put forward recommendations for recognition; illegal and wasteful audited units and personnel, put forward a notice of criticism or accountability recommendations.
Article 18 of the department, the unit in the management of the authority within the scope of the internal audit agency to grant the necessary processing, punishment.
Chapter VI Internal Audit Procedures
Article 19 of the main procedures for internal audit work:
(a) according to the specific circumstances of the department, the unit, the preparation of the audit project plan, reported to the main person in charge of the unit for approval and implementation;
(b) the internal audit agency to implement the audit before the audit should be prepared to audit the work program, the composition of the audit team, and notify the audited unit in writing 3 days in advance; the audited unit shall cooperate with the audit and provide the necessary working conditions;
(iii) The audit team shall implement the audit of audit matters, audit evidence shall be obtained, and the audit working papers shall be prepared and signed by the relevant personnel of the audited unit for confirmation;
(iv) The audit team shall implement the audit of audit matters, prepare the audit report, and seek the views of the auditee. (d) After the audit team has conducted the audit, the audit report is prepared and comments from the auditee are solicited. Within 10 working days from the date of receipt of the audit report, the auditee shall provide written feedback and send it to the audit team;
(v) After reviewing the audit report submitted by the audit team, the internal audit organization shall report it to the main person in charge of the department or unit for approval and issuance to the auditee, and the auditee shall implement it;
(vi) The internal audit organization shall urge the auditee to implement the audit comments within the prescribed period and the auditee to sign the audit report within the prescribed period. (f) The internal audit agency shall urge the audited unit to implement the audit opinion within the specified period, and report in writing on the results of implementation;
(vii) The internal audit agency shall implement follow-up audits of the necessary projects.
Article 20 of the internal audit organization for audit matters, should establish a complete audit file, and in accordance with the relevant provisions of the preservation.
Chapter VII Rewards and Penalties
Article 21 of the audit work is effective internal audit institutions and internal audit institutions to perform their duties, loyalty, adherence to principle, and make outstanding achievements in internal audit staff, the unit and the higher authorities should be given spiritual or material rewards; not to fulfill the audit duties of the internal audit staff, by the unit to be criticized; on the abuse of power, Favoritism, malpractice, negligence, disclosure of secrets of the internal auditors, their units and higher authorities in accordance with the relevant provisions of the serious treatment.
Article 22 of the refusal or failure to cooperate with the internal audit work, refused to provide or provide false information, refused to implement the audit opinion, as well as retaliation against the internal audit staff of the unit and personnel, the departments and units of the main person in charge of the timely and serious treatment.
Chapter VIII Supplementary Provisions
Article 23 of the departments and units can be based on the provisions of this, combined with the actual situation to develop specific provisions or implementation measures, and reported to the higher internal audit institutions for the record.
Article 24 of these provisions by the Ministry of Health is responsible for interpretation.
Article 25 of the provisions of this regulation shall come into force on the date of publication. March 17, 1997 issued by the Ministry of Health System Internal Audit Regulations (Ministry of Health Order No. 51 of 1997) shall be repealed simultaneously.
Part IV
I. Guiding ideology
Firmly establish the "audit to promote corporate governance" audit concept, adhere to the "service, focus on the center, highlight the key" approach to the work of the service in the supervision, and help to promote the full play of the internal audit of the economic security, the healthy operation of the "immune" function, and to promote the Group's stable and efficient economic development.
Second, the work objectives
Closely around the group party committee, the board of directors of the group's 20XX economic work objectives, and conscientiously fulfill the group board of directors of the responsibilities entrusted to the comprehensive supervision of financial income and expenditure of the real, legitimate and effective, highlighting the key areas, key projects, key funds and key links, update the concept of innovative mechanisms, and strengthen the review of major violations of law and more emphasis on internal auditing, and the review of the internal auditor's work, and to ensure that the internal auditor's work is carried out in an effective and efficient manner. At the same time, pay more attention to the focus of the internal audit work from the investigation to the process of control, "supervision to promote the process", from the governance, mechanism and system level to reveal the problem, put forward proposals to improve business management, improve the ability of sustainable development of enterprises.
Third, the work measures
(a) deepen the supervision, further strengthen the audit evaluation function, reveal the resource allocation and use of compliance and effectiveness.
The fundamental mission of the audit is to collaborate to ensure that the business strategy of each enterprise is consistent with the overall strategy of the Group, and to be able to formulate planning and allocation of resources in accordance with the requirements of the Group's development strategy, so as to ensure that the allocation of resources under the Group's strategic framework. In this regard, the audit should give full play to its supervisory function and work on the depth and breadth of supervision to effectively evaluate the consistency of the formulation of business strategies and the compliance and effectiveness of resource utilization, so as to find out whether or not there are any business behaviors that deviate from the Group's strategy, whether or not there is any non-compliance with the appropriation of resources, and whether or not there is any idleness and waste of resources, etc., etc., which shall be revealed through lawful auditing and supervision. The audit will help to optimize the distribution of the group's resources.
(2) Highlight the key points and further increase the intensity of special audits.
In 20XX, the Group's Audit Department will carry out regular audit work on the basis of targeted, focused on the following aspects of the special audit, and hope to achieve two goals: First, through the audit to find problems, analyze problems, solve problems, improve the level of corporate management, and promote self-improvement of the enterprise; and secondly, to summarize the practice, in order to effectively promote the use of.
1, management process audit. The management process is reasonable, scientific, sound and standardized, determining whether the operation of an enterprise is smooth and efficient, but also to a large extent to avoid the various risks of the enterprise. For example, perfect financial operation and management process to avoid certain financial risks, perfect investment decision-making process to avoid certain investment failure risk, perfect production management process to avoid certain product quality risks. Audit of the management process, the focus is to check whether the enterprise management process is sound and standardized, in particular, to check whether the major decisions after the necessary discussion and approval procedures. Going through the process, is to abide by the rules, only to abide by the rules, in order to limit the occurrence of risk control.
2, investment efficiency audit. Investment expansion is a common mode of enterprise development, but also an important way of rapid development of the Group at present. But at the same time, investment mistakes may also bring * crisis to the enterprise, and thus is also the risk of business management. Audit of investment efficiency, is to carry out a full range of investment activities in the aftermath of the tracking, from the discovery and selection of investment and mergers and acquisitions project, to the assessment and demonstration, approval and decision-making, the construction of production, or reorganization and integration, as well as the output benefits and the expected benefits of the comparative difference, the reasons for the difference, and so on. The focus of the investment efficiency audit is not only to find problems in investment management, but also to summarize and promote the practice, so that the Group's rich practice of investment management can become an intangible asset of **** enjoy.
3, procurement supply chain audit. Procurement supply chain management is both an important part of the enterprise value creation, but also an important part of the enterprise cost control, or an important part of the interests of the enterprise. Procurement supply chain management level, will directly affect the cost-effectiveness of business operations. The lack of procurement management will bring significant losses to the enterprise, and even lead to significant business risks. Therefore, emphasize and strengthen the procurement supply chain management,
is the key node of enterprise internal control. The purpose of auditing the procurement supply chain management is to promote the enterprise to improve the procurement supply chain management system, standardize the code of conduct of the procurement personnel, and improve the documentation of procurement and supply activities, so as to make the procurement supply management more efficient and effective.
(3) Renewed thinking, further strengthen the audit advisory and service functions, help in supervision, and effectively improve the operational efficiency and effectiveness of the enterprise.
The Group's Audit Department requires each auditor to abandon traditional audit concepts in the course of conducting audits, to keep abreast of the times, to strengthen audit theory research and audit methodology innovation, and to promote the internal audit function from pure supervision to supervision, service and change, and to take the service of the enterprise, and to improve the level of management of the enterprise as an important part of the work. First, through the audit findings and audit evaluation, to help enterprises to enhance risk awareness, timely identification of potential risks, effectively prevent the occurrence of risks, and establish a sound risk control mechanism; second, through the audit test, to help enterprises to enhance the awareness of process re-engineering, and timely discovery of redundancy and inefficiency in the process of process development, to improve the effectiveness of the process of operation; third, through the audit to summarize the practice of helping enterprises in the project The first is that the audit is not a good idea, but it is a good idea for the company to make the best use of its resources and to reduce the opportunity cost.
(D) establish rules and regulations to further strengthen the standardization of audit work and improve the quality of audit work.
With the introduction of a series of audit systems, the Group's audit work has been gradually moving towards the "institutionalization, standardization" of the development of the road, through the establishment of a clear system of preventive mechanisms, monitoring mechanisms and error correction mechanisms, first, through the system to guide the practice of auditing, to improve the efficiency of auditing to ensure the quality of auditing; secondly, to the system management of auditing behavior and results, clear responsibility, punishment before to prevent, and to ensure that the results of auditing the implementation and effective transformation of the audit results. In 20XX, the Audit Department of the Group will further sort out the audit business process, take control and risk as the guide, put efforts in the supervision link, put efforts in the prevention link, and constantly improve the implementation rules of auditing in the new field in order to improve the audit effect.