Internal audit mainly covers specific audit contents in different industries and fields:
For the medical and health industry
Medical charge monitoring
The evaluation index standard of medical charge price is preset in the system to track and supervise the medical charge system in real time. If the treatment of the medical charging system deviates from the corresponding standard indicators, these data will send signals or messages to supervisors in the monitoring program.
Medical equipment monitoring
The system can supervise the use of large-scale medical equipment, and combine with the monitoring of medical charges, it can control the charges of large-scale medical equipment to prevent the leakage of medical equipment and the occurrence of private charges; At the same time, it is convenient for hospital leaders to know the use and income of large medical equipment.
Drug price monitoring
The real-time monitoring of drug prices in the system is realized by tracking and supervising the daily accounting data in the inventory system through related monitoring programs. If the processing of the inventory accounting system deviates from the monitoring limit or parameters, these data will send a signal or message to the manager in the monitoring program.
For administrative agencies
Budget implementation monitoring
The system has the function of automatically reading budget system. According to the set corresponding relationship between budget items and financial data, the comparative analysis and penetrating query between financial data and budget data, financial indicators and budget indicators can be realized, the reasons for differences can be found out, the budget implementation situation can be clarified, and multi-level early warning tips can be realized.
Special fund monitoring
Check the source of special funds and the implementation of expenditures by setting the total amount and quota of special funds and the total amount and quota of expenditures; Check whether there are overruns in the implementation of revenue and expenditure, and check whether there are cross-checking and irregular accounting in the expenditure of special funds.
For the manufacturing industry
Inventory age monitoring
By monitoring the inventory business of raw materials, semi-finished products, inventory goods and other stocks, we can reflect the inventory structure, capital occupation, backlog quantity and backlog time of enterprises in time, so that the inventory managers of enterprises can master and adjust the inventory turnover frequency in time and revitalize the backlog funds, which not only ensures the timely supply of inventory materials for production needs, but also prevents excessive backlog and improves the efficiency of capital use.
Monitoring of sales business
By monitoring the sales business, the sales data can be updated in the system in real time, and the sales data such as sales revenue, unit cost and unit profit can be analyzed in time, so that enterprise managers can grasp the market situation in time, especially the sales price of the same product in different markets, so as to make further market strategy adjustment.
Financial monitoring
The real-time monitoring of the financial system in the system is realized by tracking and supervising the daily accounting data in the financial accounting system in real time through relevant monitoring programs. If the processing of the financial accounting system deviates from the audit boundary or parameters, the monitoring program will automatically send an early warning signal or message to the auditors.
Financial standard control
Cash deposit monitoring: it can be monitored according to the defined cash deposit inspection formula.
Abnormal voucher monitoring: Auditors can define the account correspondence in abnormal vouchers according to the accounting system and internal financial system. When vouchers occur, the system can prompt and record these abnormal vouchers in time, and prompt the internal control system defects involved in these abnormal vouchers.
Financial analysis monitoring
It is allowed to set and combine the methods provided by financial analysis tools, define analysis standards and conclusions that violate standards, and form specific analysis schemes. For each analysis, the analysis results can be set in advance, and the problems in the management process can be found through the analysis results.
Monitoring of economic indicators
You can set the control of indicator numerical range, indicator numerical trend, indicator year-on-year number and indicator budget number through system-defined economic indicators.
Large income and expenditure monitoring
By setting the monitoring limit of large income and expenditure in cash and bank deposit accounts, the monitoring program will automatically send an early warning signal to auditors when the income and expenditure amount is too large or too large.
Audit operation monitoring
Help auditors to carry out audit supervision, real-time monitoring, timely early warning and investigate and deal with violations of laws and regulations according to legal provisions and enterprise authorization.
Monitoring of major doubts
By setting up the method of classified monitoring of doubtful points, the audit doubtful points found in the process of audit operation are monitored and prompted according to the principle of importance, which helps the audit supervisor to clearly refine the direction of audit investigation.
Monitor the number of major violations
By setting the classification standard of illegal amount, we can monitor the illegal amount found in the audit process, help the audit supervisor to give monitoring tips according to the principle of importance, and remind the audit supervisor of the importance of the illegal amount of the project. For example, when the amount of violation exceeds 6,543,800 yuan, the system will send out monitoring and early warning information to auditors.
Violation monitoring
By setting the importance standard for violations, we can monitor the nature and importance of violations in the audit process, help the audit supervisor judge the severity of the problem, and remind the audit supervisor of the severity of violations in the audit project. For example, when the violation is a serious violation of laws and regulations such as corruption or small coffers, the system will send monitoring and early warning information to auditors.
Audit operation progress monitoring
By comparing the actual progress of the audit work with the planned progress, we can set the planned progress, complete the difference monitoring indicators, monitor the progress of the audit work, and give monitoring tips in time when there is a big difference, so as to help the audit supervisor know the possible problems and severity in the audit work in time. For example, when the actual progress is obviously 30% behind the planned progress, the system will send monitoring and early warning information to auditors.
We provide related internal audit support services, including:
1. Operation audit
2. Compliance audit
3. Process audit
4. Review the internal control system and provide improvement plan.
5. Assist in establishing internal audit mechanism.
6. Training internal auditors
7. External appointment of internal auditors
Internal audit not only pays attention to the financial information of the enterprise, but also extends to all factors that affect the operation of the enterprise, such as internal management, marketing planning, business risk, product quality and business environment, and gradually penetrates into all levels of enterprise management. Baililai's senior internal audit team has many years of practical experience in serving different industries. Committed to assisting enterprises to solve various problems affecting their operations through internal audit.