A, the preparation of a strong operational audit work program
Budget implementation audit of the preparatory work is mainly to prepare a strong operational audit work program as the main line, to determine the auditor, collect information, determine the audit division of labor and report to the leadership of the approval process. Budget implementation audit work program mainly includes: the composition of the audit team, the proposed audit point and audit schedule, the proposed audit scope, audit focus and division of labor of the auditors.
Budget implementation audit information collection work, first of all, to obtain all the approved budget, adjust the budget, budget implementation report and the implementation of the budget supporting the assessment system, standards and other information; second is to obtain the information related to the implementation of the budget, including: business, market, financial, policy and other aspects of the information.
After the preliminary analysis of the implementation of the budget, on the basis of the above work for the preparation of the audit program. The role of the audit work program is mainly to optimize the allocation of audit resources and improve the efficiency of audit work in order to maximize the expected purpose.
After the audit program, in accordance with the procedures set out in the enterprise internal audit system for approval, the audit program was approved, issued a notice of audit to formally carry out the audit of budget execution.
Two, correctly grasp the focus of the audit
Auditors in accordance with the provisions of the system, standards, step by step audit, confirmation of the budget implementation, will be audited, confirmed the implementation of the budget and the approved budget analysis of the review process is the implementation of the budget implementation audit process. In this process, the auditor only correctly grasp the audit focus, in order to effectively carry out the budget implementation audit.
(A) the implementation of the budget implementation audit access and confirmation steps
1, the budget implementation auditor to access the approved budget, budget implementation reports and related information, the formation of preliminary audit ideas. Auditors in the process of access to information should be first total and then divided, that is, first access to the total budget, budget implementation, and then access to the sub-budget, budget implementation, and in the process of access to information to gradually constitute the next step in the audit of the basic ideas. Here the total and points is a relative concept, in terms of units, departments, units, departments is the total, the projects are points; in terms of the projects, the projects are the total, each category is a point, and so on. Such as an auditor in accordance with the division of labor of the audit program, responsible for the capital budget implementation audit, the first thing to do is to check the budget implementation report of the capital budget and the implementation of the relevant situation, to determine the scope of the scope involved; if the unit's capital budget only involves investment in fixed assets and equity capital investment, should be further determined according to the two main lines of investment in fixed assets and equity capital investment involved in the scope of the scope; if If the investment in fixed assets involves only capital investment in the purchase and expansion of fixed assets, the scope of investment in the purchase and expansion of fixed assets should be determined according to these two main lines of investment in fixed assets and capital investment in fixed assets, respectively.
2, the second step of the budget implementation auditors to confirm the budget implementation. Auditors to confirm the budget implementation should be from the basic unit of the budget from the bottom up, according to different situations using appropriate audit methods, and gradually confirm the amount of budget implementation reports and approval procedures for authenticity, compliance and effectiveness. In the confirmation work, it is necessary to confirm the budgeted, then the extra-budgetary, and then the deemed part.
(2) The main contents of the implementation of the budget execution audit
The objects of the budget execution audit are mainly the operating budget, capital budget, financing budget and financial budget.
1, the audit of the implementation of the operational budget mainly includes sales budget, product cost budget, period expense budget. (1) sales budget implementation audit is mainly from the budget implementation unit sales of various products or provide a variety of labor sales or business volume and its income; (2) product cost budget implementation audit is mainly from the budget implementation unit to produce products incurred in the cost of production, unit cost and cost of goods sold, the production of products consumed by the direct materials, direct labor, manufacturing costs and the consumption of various materials and labor Quotas, price levels, etc.; (3) the audit of the implementation of the budget for the period costs are mainly from the budget implementation unit operating activities occurring in the management costs, financial costs, sales costs, variable costs and fixed costs, controllable costs and uncontrollable costs, costs and expenditure standards and the requirements of the enterprise to reduce the cost of costs and other aspects.
2, capital budget implementation audit. Capital budget implementation audit mainly includes fixed asset investment, equity capital investment and bond investment budget implementation audit. (1) fixed asset investment budget implementation audit mainly from the budget implementation unit to purchase, alteration, expansion, renewal of fixed assets capital investment, capital investment project approval process, level and procedures, etc.; (2) equity capital investment budget implementation audit mainly from the budget implementation unit actually to obtain the right to other units of equity and income distribution of the capital investment, the relevant information on the investment decision-making, the annual equity capital investment plan, etc.; (3) bond investment budget implementation audit mainly from the budget implementation unit of the actual bond investment, the purchase of treasury bonds, corporate bonds, financial bonds, the feasibility of investment analysis and decision-making information.
3, fund-raising budget execution audit mainly includes long and short-term borrowing, bond issuance, issuance and additional shares of the budget execution audit. (1) long and short-term borrowing budget execution audit mainly from the budget execution unit borrowed long and short-term loans, loan contracts, accounting books, etc.; (2) the issuance of bonds budget execution audit mainly from the budget execution unit issued bonds, the issuance of bonds approval documents, decision-making information and accounting books, etc.; (3) issuance, allotment, issuance of additional shares budget execution audit mainly from the budget execution unit issued, allotment and issuance of additional shares, decision-making information on issuance, allotment and issuance of additional shares, accounting books and other aspects.
4, financial budget execution audit mainly includes cash budget, asset and liability budget and profit and loss budget audit. (1) cash budget implementation audit mainly from the budget implementation unit cash receipts and expenditures and its results, the main items of the cash flow statement and cash receipts and expenditures and its results, etc.; (2) assets and liabilities budget implementation audit mainly from the budget implementation unit's assets and liabilities and its results, the main items of the balance sheet and cash receipts and expenditures and its results, etc.; (3) profit and loss budget implementation audit mainly from the budget implementation unit's profit and loss realization results. (3) profit and loss budget implementation audit is mainly carried out from the results of the budget implementation unit's profit and loss realization, the content and format of the income statement and other aspects.