How to improve the audit business ability
As an auditor, how to improve their audit business ability? Here are some ways to organize, I hope to help you!
First, learning and thinking
Now is the information explosion society, the degree of knowledge updates far more than ever before, to keep pace with the times, improve the ability to work, we must do "learning and thinking".
First of all, "find books to learn". We need to take time out of our day to study the new laws and regulations, read the relevant business books, and recharge our batteries, so that we can be prepared to better meet the needs of the work. Because of the usual proactive study of the national housing system reform policies, regulations, pay attention to the relevant news broadcasts, so that the construction of the national security project to get a multi-faceted, macro-understanding, in the Audit Office of the unified organization of the arrangements for urban security project audit, as the main auditor of the audit, I was able to do a good job, and better completion of the work task.
Secondly, "find someone to learn". The first thing I'd like to do is to find a way to get to the top of the list of the most important things in the world. The work must find more people around to learn, especially the old comrades work for many years experienced, should be more to them to learn from the advanced experience and practice; young comrades to receive more new things more flexible brain, you can actively communicate with them to look for good working methods of creativity. Such as in the audit of an agency infrastructure repair and renovation project expenditure, I asked the old comrades to learn from the experience, to find out the duplication of payment of engineering funds of 150,000 yuan, to be recovered; in the audit of a reclamation area of the dangerous house reconstruction, I look for young comrades to study the audit ideas, to find out the scope of the issuance of dangerous house reconstruction subsidies of 1.3275 million yuan, and other issues.
Also need to "find things to learn". "The first step is to find a way to learn how to do it. Every audit project has something to learn, we can carry out in the past audit projects, find out the case or other cities and states to exchange over the excellent audit projects, cases to find the results can be drawn on and utilized, so as to open up the field of vision, improve work efficiency. For example, in an audit project, for the identity of the security object, we will use the data collected in the past, drawing on the previous analysis method, found out 16 households by means of misrepresentation of information and data, 95 security object no longer meets the conditions of enjoyment, illegal enjoyment of the problem.
Second, think and do more
With the brain to think, with the idea to guide, with the concept to arm, with action to implement. Specifically to the audit, embodied in the "pre-audit study, audit in-depth, post-audit reflection" three aspects.
Pre-audit study. When you receive an audit project, you must first collect relevant laws and regulations, data and previous years' audits, other peripheral information and other information to fully understand the basic situation of the audited unit, and then according to the characteristics of each unit's industry, rules and regulations, as well as the original intention of the policy set, combined with the key control points of the business process to analyze and develop a detailed audit implementation plan to determine the focus of the audit to ensure that Do more with less. For example, in the project of a unit's budget implementation, we have conducted a preliminary understanding of the funding channels of the organization and the basic situation of each unit in the whole system before the audit, and collected relevant information. Through the comparison and analysis of this information, found that its sources of funding is mainly secondary units to pay management fees, its subordinate units to pay management fees amounted to 5.42 million yuan, is 4.3 times its financial allocations, while the municipal state-owned public housing has been managed and maintained by its subordinate units, the source of funding for the various subordinate units is mainly the state-owned public housing rental income, etc., it is very likely to result in the mountains eat mountains, the state-owned public housing rental income to make up for the lack of funding for the authorities. Public housing rental income to make up for the lack of funds. Therefore, we have targeted the municipal state directly managed public housing management audit into the implementation of the program, grasp the focus, find the problem, and analyze the main reasons for the formation of the problem for the municipal leadership of the macro-decision-making provides the basis for the current system has been fully integrated into the departmental budget.
Audit in-depth. In the implementation of the audit project, can not "on the matter, on the account of the account", to think hard more brain, focus on finding the correlation between different economic activities, from the hidden small links to find problems, do not let go of any doubt. Such as in the audit of a hospital, we will not be concerned about the financial data of the purchase and sale of large amounts of health materials and reagents screened out, with financial data and business data for correlation and comparison, through careful review of the assets of the procurement contract, one by one to the hospital relevant departments on-site inventory, and with the hospital's asset registration ledger to check, and ultimately found that the hospital in the purchase of assets in the acquisition of irregularities in the acceptance of the supplier without compensation. The hospital's assets acquisition in violation of the acceptance of suppliers free of charge in the 4 units of equipment valued at 1.48 million yuan, gratuitous rental equipment 1 set of value of 180,000 yuan, and has not been registered in the accounts of the problem.
Post-audit reflection. After the end of a project, we have to reflect on the audit process "gains and losses", the experience and lessons learned for a systematic summary, in order to stand in a more macroscopic point of view, the results of the work to further refine the sublimation, in order to guide the future work. For example, through the previous year's audit of a system to summarize the situation of reflection, we found that some of the department's secondary units to take the fixed budget allocation, the number of financial support is much less than the number of people on the establishment, and basically no other sources of funding, but also undertake a large number of service work, far from meeting the needs of its institutional operation. So in the audit of its secondary units last year, we actively adjust the audit idea, mainly from the unit of insufficient financial security, institutional operational difficulties, conservation funding gap, maintenance prospects worrying perspective, to reflect the situation to the municipal government, get the government leadership attaches great importance to special trips to the research, held a special office meeting, convened a number of departmental leaders *** with the discussion, put forward three sets of solutions to do The supervision and service is also emphasized, for the audited unit to do a real thing, the audited unit has been praised.
Third, do and have success
"Do and have success" is our ultimate goal, how to "do and have success"?
First, innovative ideas to improve quality. The task of the audit is to "reveal the problem, standardize management, promote reform, improve efficiency, maintain security". In the audit, we have to better follow this general principle, and actively explore effective audit methods, to adhere to the "from the face to the point of the audit", financial, business "synchronized audit", "internal and external combination of audit "and constantly improve the quality of the project, to find deep-rooted, hidden problems. For example, in a district employment training subsidy funds audit, found that some training institutions are secondary specialized schools, and the state for secondary specialized schools. We analyzed that the training institutions might have the problem of borrowing training materials to make multiple declarations of subsidy funds, so we went to the departments of agriculture, poverty alleviation, etc., and obtained the subsidy distribution data of the Sunshine Project and Raindrop Project, analyzed and compared them with the training subsidy distribution data of the employment department, and found out that the relevant units had duplicated the declarations, and arbitrarily acquired the entrepreneurial training subsidy of 940,000 yuan without obtaining the license, and other major disciplinary violations. The company's business is a major breach of discipline and irregularity.
The second is to refine the situation and transform the results. The practice of modern auditing more and more shows that the audit concept from the past "watchdog", "economic guardian" to "immune system theory", to the overall awareness and macro-awareness throughout the audit work. To the audit work throughout, to promote the implementation of macro-policies. For example, in 2010, from the perspective of auditing to promote the implementation of relevant policies and measures, we prepared the "problems and suggestions in the implementation of the city's new policy on health insurance", revealing the local financial investment in health insurance is relatively small, hospitalization medical contributions to raise the standard is relatively high, the overall fund balance is slightly too large and other issues, and called on the government to strengthen the sense of responsibility and financial input, gradually adjust the financing and improve the contradiction between the treatment, establish a system to promote the implementation of macroeconomic policies, and to promote the implementation of macroeconomic policies. Adjustment of financing and improve the treatment of contradictions, the establishment of basic medical insurance fund operation and risk warning system. The former executive vice mayor made a specific instruction on the audit investigation report on the impact of the new medical insurance policy on the integrated fund: "Please ask the departments of finance, labor and medical insurance to read the document and put forward standardized management methods for the problems in the audit, and ask Secretary General Fan to arrange for me to participate in the thematic study". 2011, the municipal government issued the "Basic Medical Insurance Work Injury Insurance Maternity Insurance in XX City", which is the first report of its kind in China. The city government issued the "XX city municipal medical insurance workers' compensation insurance maternity insurance municipal integration implementation measures".
Third, analyze the case, improve the mechanism. In the audit, we should always improve the relevant management system, mechanism as the starting point and landing point of the audit, focusing on the audit of the comprehensive analysis of the situation, in order to achieve better results. For example, in the audit of the municipal housing provident fund, for the coverage is not wide enough, large differences in deposits, reserved fees and other issues such as in-depth analysis, to find out the reasons for concern about the fairness of the municipal provident fund system, efficiency and sustainable development, "Mayor's special report" full text adopted, three municipal leaders made a specific instruction for the improvement of the provident fund system Made its due contribution, fully demonstrated the protective, constructive role of the audit
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