Part I Internal Audit Work Ideas Template
I. Improve the quality of the audit, play the role of audit supervision
1, the full implementation of the audit duties, improve the ability to audit supervision. In the work to consciously abide by, strictly implement the audit requirements and audit procedures, to overcome the arbitrariness of the audit process.
2, adhere to the "comprehensive audit, highlight the key" audit ideas. Hospitals due to the expansion of the scale of operations, the increasingly complex business, making the internal audit object and internal audit surface gradually expand. Therefore, the hospital's internal audit work from the hospital's economic work center, focusing on strengthening various types of funds management capabilities, improve economic and social benefits and other matters.
3, improve the audit program management, so that the audit of the annual plan and the hospital's economic work plan at the time of the staggered half a year, so that the audit program can really put into practice, the establishment of sound rules and regulations, and improve the level of financial management.
4, improve the quality of audit staff. Continuously update the overall knowledge structure of the audit staff, improve the overall quality, do a good job of education and training of auditors. Only the comprehensive quality of the audit staff to improve the audit quality can be guaranteed.
Second, update the audit concept, improve the level of audit work
Internal audit of the activities reviewed to the hospital leadership to provide analysis, evaluation, recommendations and advice to help them manage the hospital more effectively. The process of internal audit to identify problems is the process of solving problems. Audit work can not stay in the exposure of the problem, to stand in the forefront of hospital development, based on a longitudinal view of the overall situation of the base, fastened to the hospital economic decision-making, economic management services, to promote the economic health of the hospital, set up a service first concept, to take a participatory audit strategy. As far as possible, the audited section of the difficulties faced by the department and countermeasures to provide advice: take the initiative to request the audited section of their own way of working, service attitude and quality of service suggestions; for the hospital to strengthen the management, improve the decision-making mechanism to play the role of staff assistants, and better for the hospital's harmony to play an important role.
Third, the cost management audit focuses on strengthening the audit of economic supervision in the market economy, the hospital was pushed to the market, the survival of the hospital no longer depends on the will of the higher authorities, but depends on the market acceptance of the degree of hospitals, depending on the hospital to provide patients with high-quality, inexpensive health care, the market determines the survival and development of the hospital. Hospitals to carry out normal business activities, to provide medical services to the majority of patients, will inevitably consume a certain amount of human, financial and material resources, so the hospital's business process is the process of resource consumption, but also the formation of the cost process. The reason why hospitals must pay attention to the cost is because each additional dollar of cost will not only increase the economic burden of the patient, but also reduce the hospital's income, affecting the long-term development of the hospital; cost problems are not solved, the hospital's benefits are not guaranteed, competitiveness will also become low. Therefore, the internal audit should be the cost of medical services as a basic audit, timely detection of cost management in the main problems, major problems, to find the main manifestations of loss and waste, the crux of the problem, do a good job of comprehensive analysis, for the existence of the problem and its causes to put forward effective solutions and recommendations, to promote the hospital to effectively conserve and utilize the resources to reduce the cost of improving the economic efficiency and social benefits.
Fourth, the use of computer audit, improve audit efficiency
With the gradual increase in the degree of information technology in hospital management, our computer information system to network, so that the internal audit of the hospital from the traditional, paper books as the carrier of the financial audit to business, management, performance audit. Through the use of computer audit technology, can obtain relevant information in a timely manner, shorten the audit time, save audit costs, so as to improve audit efficiency.
Our section to grasp the pulse of the times, adhere to the scientific concept of development as a guide, based on their own, based on the internal, give full play to its due role, we will be able to promote the harmonious development of the hospital to make new contributions.
Part II Internal Audit Ideas Template
First, the Group's internal audit work of the general idea:
1, the next five years, the company's audit work of the overall goal is: from the traditional audit of financial income and expenditure into the audit of the economic benefits of the audit, the audit of internal control, the audit of the economic contract, and so on and so important.
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 recommendations, 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 audit service functions.
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, ready to set up 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", "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; evaluation of the internal control in the company, and how much can be relied upon; and how much can be relied upon.
(3) through the budget audit to promote budget management conceptual change. 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 methods, set the relevant cost expenditure standards, and at the same time make it a budgeting guideline and 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 of problems and be corrected, in the implementation of the business performance audit, the internal audit should pay attention to the issue of: business performance audit must be combined with economic responsibility audit and other special audits The economic responsibility audit is also the audit of the annual or term of office of the subordinate enterprise operator's business objectives, the completion of business tasks, as well as the authenticity of the audit. Group companies should not only strengthen the outgoing audit, should also do a good job in the 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-yearly budget implementation audit in 20xx, we found problems in the budget implementation process and internal control management, and urged them to rectify the problems, implement the Group's business policies, realize the business management measures, and improve the business 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 systems.
① Revenue Contract Audit
The Group has implemented centralized management of funds, all enterprises should be included in the budgetary management of income, and accounting, prohibit the establishment of a small treasury, therefore, the subordinate enterprises of the various income items are included in the budgetary management, the amount of income all accounted for, and the income of the internal control of the audit is sound and effective.
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, therefore, the cost of the main business of subsidiaries of the scope of expenditure, standards, the legitimacy of the original bills for audit to determine the cost of subsidiaries to determine the true cost of 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, supervise the implementation of audit opinions, so that the problems of enterprises gradually reduced, the same problem does not recur, so as to achieve the check and correct, prevent, strengthen management.
2, with 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 appeared to flow, audit positions equipped with insufficient, resulting in the annual work objectives can not be fully implemented, 20xx according to the job set up with audit staff, 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 give play to the audit before, during and after the role of 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 importance of the work of the internal audit to fully support the work of the internal audit, the work of the internal audit for the further development of laying a better foundation.
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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 the existing difficulties, a deep understanding of the business situation, better service enterprises.
5, to the existing internal audit staff for business training, organizations to participate in the international internal auditor qualification exams, etc., and constantly enrich the business knowledge, improve the quality of the audit staff, the needs of the new task.
Part III Internal Audit Work Ideas Template
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 at the higher level and the reality of the College, from the beginning of this year will be to carry out the work of internal audit. Now develop our annual internal audit work plan.
First, the annual audit objectives
The internal audit work of the year, with 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 financial income and expenditure behavior, legitimacy, efficiency as the focus, combined with the main points of the work of the College, the College of the party's clean government and the main tasks of the work of the anti-xx, the promotion of the management of the prevention of financial risk, improve the effectiveness of the use of funds, enhance the effectiveness of the use of funds, and to promote the management of the College of the year. Risks, improve the efficiency of the use of funds, enhance services, as the starting point of the audit work, for the rational and scientific use of educational resources, to prevent wastefulness and other content to carry out the audit. 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, planned for the College hospitality use of internal audit;
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: 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 conduct an 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 basis for the charges of various types of students in the work department of the University of Electro-Communications, affiliated middle schools, and the Ministry of Adult Education; and the basis for the charges of various types of the Logistics Group (Yuk Yuen Company).
4, the college documents related to reception, hospitality, approval forms, monthly summary tables.
Six, other related work
College internal audit work, led by the College Supervision and Audit Office, the relevant personnel, composed of the year the College Internal Audit Working Group, the Working Group based on the national, provincial and municipal documents and the Ministry of Education, "Education System Internal Audit Provisions" to carry out the work of the College, the various units should be actively cooperating to improve the internal audit, so that the various aspects of the cause of the College a good and fast development.