1.2022 internal audit work plan
First, further grasp of infrastructure repair and construction project audit. Grasp the audit of infrastructure repair and construction projects has always been the focus of our work, is our department around the central work of the College to play an important role in the focus. We further grasp the audit of infrastructure repair and construction projects, standardize work procedures, improve efficiency, and safeguard the rights and interests of the State and the College.
Second, strengthen the audit team. Reasonable deployment of audit staff, optimize the division of labor; strengthen the staff's business learning and job training, the establishment of a more reasonable reward and punishment mechanism to mobilize staff enthusiasm.
Third, improve the development and implementation of various systems. Continue to improve the audit rules and regulations, the implementation of the system, do a good job of publicizing the audit system, and gradually formed within the hospital according to the procedures, standardize the atmosphere.
Fourth, innovative audit concepts. In the face of the new situation facing the school's internal audit work, new tasks, new requirements, focusing on continuous practice and exploration, seize the focus, highlighting the effectiveness, highlighting the quality, highlighting the characteristics of the work, targeted to broaden the coverage of the audit work, refinement of the audit work, improve the quality of the audit work and the effect of the audit, and to strengthen the use of audit results, to make the school's internal audit work better.
Fifth, strengthen the communication with the outside world. Take the initiative to closely with the higher audit, the competent departments of the business contacts, organizations and peer work with sister colleges and universities to broaden the audit horizons. Organize auditors to do a better job of internal control audits of higher vocational institutions in and out of the province to study and learn from their good experience, to make up for the shortcomings of their own work, and to improve the level of audit standardization.
2.2022 internal audit work plan
First, highlighting the financial revenue and expenditure and project fund audit, and effectively play the function of audit supervision
Throughout the year, we plan to implement the routine audit of four township health centers, the financial revenue and expenditure, project fund management, government procurement, state-owned assets management and Bills, prices and other in situ performance audit. Starting from the standardization of basic accounting work and standardized management of project funds, check the work of irregular practices and problems, put forward proposals and corrective measures, establish a long-term management mechanism, standardize management, enhance the awareness of financial regulations and economic responsibility of leading cadres.
Second, the use of audit results, and strengthen the supervision of audit findings rectification
Scientific analysis and combing of audit results, effective use of supervision and service functions, based on the development of the focus on rectification, the full use of audit results. Increase the audit follow-up tracking efforts, timely understanding of the audited unit on the audit of the problems identified in the rectification situation, in the rectification process, focusing on strengthening the internal control system, and constantly improve the financial management system to ensure that the internal management of standardized and orderly. At the same time to urge the unaudited units against other audited units exposed problems, the organization of self-examination and rectification.
Third, to promote internal audit exchanges, enhance the efficiency of internal audit
Increase the system's internal audit efforts, in-depth investigation and research, summarize the exchange of experience, and promote the in-depth development of internal audit work and improve the level of audit work. Strengthen the mutual learning and exchange between units, and constantly improve the system's internal audit capabilities.
Strengthen communication and exchange with the audit authorities, innovative audit ideas, improve audit methods, and strive to improve the efficiency of the internal audit of the health system. This year, the plan is to ask the audit department of the public hospitals to carry out internal audit work.
Fourth, strengthen the construction of internal audit team, increase business training, improve the political quality of auditors and business level
Strengthen the political and ideological education of auditors, improve the comprehensive quality of auditors and business level. Organizations audit staff to study seriously, and constantly improve their business skills; improve the professional ethics of auditors, establish a strong sense of enterprise and responsibility, and actively and impartially perform their audit duties.
3.2022 internal audit work plan
In order to further standardize the financial management, improve the efficiency of the use of funds, to prevent the loss of state-owned assets, according to the requirements of the competent authorities of the higher authorities and the actual college, from this year onwards will carry out internal audit work. Now develop our annual internal audit work plan.
First, the annual audit objectives
The internal audit work in the year, the "Three Represents" as the guidance of the important thought, based on the national financial laws and regulations, financial management system, to the authenticity of the financial income and expenditure behavior, legality, efficiency as the focus, combined with the main points of the work of the College in the year, the College of the party's corruption-free and anti-corruption work of the main tasks, the promotion of the management, to prevent the risk of funds, improve the effectiveness of the use of funds, enhance the effectiveness of the use of funds, and to promote the management and prevention of the loss of state-owned assets. The starting point of the audit is to promote management, prevent fund risks, improve the efficiency of fund use and enhance services, and to carry out audits on the rational and scientific utilization of educational resources and the prevention of wastefulness. The financial income and expenditure of the audited unit to make an objective evaluation of the behavior, and for the audit of the problems found in the audit opinions and recommendations to help and supervise the audited unit to rectify the situation in a timely manner.
Second, the content of the audit
1, according to the requirements of the provisions of the internal audit, planned for the teaching department of the teacher's allowances, student scholarships, grants, class fees, internship fees and other use of internal audit;
2, according to the requirements of the provisions of the internal audit, planned for the Department of the University of the tuition fees, textbook fees, and other collection of internal audit;
3, according to the requirements of the provisions of the internal audit, planned for the collection of tuition fees, textbook fees;
3, according to the requirements of the internal audit regulations, systematic internal audit of the affiliated high school tuition, textbook fees, and other financial income and expenditure;
4, according to the requirements of the internal audit regulations, systematic internal audit of the Adult Education Department's tuition, textbook fees, and other collection;
5, according to the requirements of the internal audit regulations, systematic logistical group of the financial income and expenditure Audit;
6, according to the requirements of the provisions of the internal audit, systematic internal audit of the use of hospitality;
By carrying out the financial cycle of the audit, so that the audit work standardized, institutionalized, and timely evaluation of the department's financial management status, to strengthen the prevention of the prior, to promote the management of the department of self-discipline.
Third, the audit methodology and scope
Audit methodology is: first of all, each unit self-examination, and the formation of self-examination report; secondly, the internal audit staff to take the review of information, individual interviews, audit surveys and other methods.
The scope of the audit is: the teaching department and related units _ since the year of financial income and expenditure, which teaching department student scholarships and other items sampling a grade.
Fourth, the schedule
1, the first half of the teaching department of the internal audit;
2, the second half of the work of the University of the Department of Education, attached to the high school, Adult Education Department, Logistics Group (Yukon) and other departments to carry out the audit.
V. Provision of relevant information
1, student scholarships, grants issued, assessment methods, assessment procedures, assessment results; class fees, the use of internship fees and other information.
2, faculty and departmental teachers' allowances and the distribution of allowances and secondary distribution methods.
3, the work of the University of Telegraphy, affiliated secondary schools, adult education department of various types of students based on the charges; logistics group (Yuyuan company) of various types of charges
4, the College documents related to reception, hospitality, approval forms, monthly summary tables, etc.
Six, other related work
The College of Internal Audit, the College of Supervision and Audit led by the Department of the Office of the relevant personnel, drawing
4.2022 internal audit work plan
First, the guiding ideology
earnestly implement the spirit of the 10x National Congress, to the scientific concept of development as the overall leader, continue to adhere to the "around the center, the service" of the guiding ideology, firmly establish the "the", "the", "the", "the", "the", "the", "the", "the", "the", "the" and "the". Guiding ideology, firmly establish the "audit for development services," the scientific concept, and effectively carry out the duties of supervision, play the role of audit work to promote the development of education, promote legal administration, promote 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, legitimate, effective audit, and strive to deepen the audit content, 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 audit principle. 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, truthfulness, rigor, progress, dedication," the spirit of auditing.
2. Implementation of the "comprehensive audit, highlighting the key" policy, to achieve the understanding 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" style, and put it through the whole process of auditing business, 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 risk.
5.2022 Internal Audit Work Plan
I. Guiding Principles.
20xx internal audit work will closely focus on the development goals of the Group, set up a "supervision and governance" audit concept, adhere to the "around the center of the Group, highlight the key points, pragmatic" approach to the work, establish and improve the internal audit rules and regulations, and effectively carry out the internal audit of the Group. Internal audit rules and regulations, effectively carry out internal audit work to ensure the quality of internal audit work, give full play to the internal audit supervision, management, service functions, to provide protection for the development of the Group.
Second, the annual work objectives.
Adopt the principle of first easy and then difficult, starting with the audit of financial income and expenditure, initially determined by the end of the year to complete the audit of the financial income and expenditure of subsidiaries of XX Co. By supervising the authenticity, legality and effectiveness of the financial income and expenditure of each subsidiary, revealing the problems and putting forward audit suggestions at the level of governance mechanism and improvement of internal control system, the audited units are urged to gradually standardize and improve the operation and management. After accumulating a certain amount of working experience, we will gradually carry out other types of audits according to the overall requirements of the Group.
Third, the annual work plan.
(a) Carry out financial revenue and expenditure audits and internal control checks.
With the continuous expansion of the Group's scale of operations, the business model is constantly changing to improve and perfect, the work of the internal audit task is also more difficult.
For the current internal audit staff is small, the audit force is limited to the work of the actual, from the basic financial income and expenditure audit to start, and strive to use about a year's time on the group of companies to take turns to implement the audit again. From the assets, liabilities, rights and interests, and profit and loss of the authenticity, legality and effectiveness of the audit, while combining the establishment of the internal control system of the company and the implementation of the situation for supervision and evaluation, to grasp the group's companies and the establishment of the internal control system of the state of management, the implementation of internal control to find and improve the internal control of the financial management of the weak links. It lays a solid foundation for the gradual implementation of economic efficiency audit, departure economic responsibility audit and risk management audit in the later stage of the group companies. At the same time, according to the Group's work deployment and leadership to complete the special audit work. 20xx annual audit work plan is arranged as follows:
(B) the establishment of a sound system of internal audit work, from the system to ensure that the development of internal audit work.
According to the relevant laws, regulations and provisions of the State and the Institute of Internal Auditing, combined with the actual group of companies, gradually establish and improve the internal audit system and management methods, in the organization and system to ensure the normal development of internal audit work.
1, the development of internal audit management methods, from the internal audit responsibilities and authority, internal audit procedures, internal audit requirements, rewards and penalties, etc. to improve, in the organization and system for the normal conduct of internal audit work to provide protection. Completion time of 20xx xx month xx.
2, the development of financial income and expenditure audit implementation rules, as the company and its units of financial income and expenditure activities of the authenticity, legality, compliance and efficiency of the audit supervision of the guiding documents, standardize the development of internal audit work. Completion time of 20xx xx month xx.
3, the development of internal audit document template, including audit notification, audit letter, the audited unit's basic information sheet, pre-audit investigation record sheet, audit evidence summary record sheet, audit working papers, audit reports, etc., from the format to standardize the audit document. Completion time 20xx xx month xx.
4, with the Group's internal newspaper and OA platform, publicize and popularize internal audit, internal control, risk management and other related knowledge and content, to improve the company's employees to establish the awareness of internal control and risk management, in order to lay the foundation for the future development of related audit work.
(C) adhere to the people-oriented, strengthen the internal audit team.
Actively creating a favorable environment for the growth of internal audit talent is the key to the success or failure of internal audit work. Therefore, to further optimize the environment for the growth of audit talent, and constantly for the audit team to inject new vitality and vitality.
1, contact with the Association of Internal Auditors of Sichuan Province, in business to accept its guidance. In phases and batches, the group company's internal auditors and the financial backbone of the companies centralized to participate in professional training, to obtain professional qualification certificates of internal audit, and strive to improve the professional quality of internal auditors, in order to create the conditions for the next step of the internal audit work in the companies to carry out and take root.
2, seriously study and implement the "Code of Ethics for Internal Auditors", to train auditors to continuously enhance the overall awareness, sense of responsibility, management awareness, risk awareness and self-discipline, and improve the political quality and overall quality.
3, through participation in and implementation of audit projects, learning and figuring out methods in practice, gradually accumulating and summarizing the experience of internal audit work, and improving the professional skills and level of audit.
4. Purchase professional theoretical books and training courseware on internal audit, internal control, risk management, etc., to enrich the professional theoretical knowledge of internal auditors, improve the level of professional skills, and better serve the Group companies.
5, through the Group's Human Resources Department to introduce and recruit all kinds of audit professionals, enrich the Group's audit force, in terms of personnel and strength to carry out internal audit work to lay the foundation.
Fourth, the internal audit requirements.
(a) reasonable deployment of audit resources, according to the audit project plan were issued audit notice, set up an audit team, clear division of labor and responsibility.
(B) to the objective and fair, factual principles, in accordance with the law and regulations to implement the audit.
(c) Strict audit procedures, standardize audit behavior, to ensure audit quality.
(d) Strictly abide by a number of provisions of the integrity of the profession, and abide by the code of ethics for internal auditors.