Government auditing refers to the government auditing agencies to carry out independent inspection of accounting accounts, supervision of financial, financial revenue and expenditure of true, legal and effective behavior, the essence of the fiduciary economic responsibility to fulfill the results of independent supervision. Western audit content in addition to the general authenticity and legality of the audit, is focusing on economic and efficiency audits, project effectiveness audit development, also known as performance auditing (also known as the "three E" audit). The "three E's" are economy, efficiency and effectiveness.
China's government audit, including the central, local and administrative units budget audit. The purpose of government audit, on the one hand, is to supervise the rational and effective use of the state budget funds; on the other hand, it is to make an objective appraisal and notarization of the financial accounts, to provide improvement measures for the financial management, and to expose illegal acts.
The role of government audit is mainly:
1. Government audit plays a supervisory role on financial administration and promotes the implementation of financial supervision;
2. Government audit ensures that the financial and administrative activities comply with the relevant policies and systems;
3. Government audit ensures that the reasonableness and legitimacy of the financial and administrative activities;
4. Government auditing helps to improve the effectiveness of financial administration.
On internal auditing, Sawyer, the father of internal auditing, defines internal auditing as an independent evaluation of the various types of operations and controls in an organization to determine whether generally accepted guidelines and procedures are being followed, regulations and standards are being complied with, resources are being used efficiently and economically, and organizational objectives are being achieved.
Internal auditing exhibits specific audit content for different industries and fields:
For the healthcare industry
Medical fee monitoring
Preset medical fee price assessment index standards in the system, real-time tracking and supervision of the medical fee system. If the processing of the medical fee system deviates from the corresponding standard indicators, these data will be signaled or messaged to the supervisors in the monitoring program.
Medical equipment monitoring
The system can supervise the use of large medical equipment, and combined with medical fee monitoring, it can control the charges of large medical equipment and prevent the occurrence of medical equipment leakage and private charges; at the same time, it is convenient for hospital leaders to understand the use of large medical equipment and income.
Pharmaceutical price monitoring
Real-time monitoring of pharmaceutical prices in the system is realized by real-time tracking and supervision of daily accounting data in the inventory system through the relevant monitoring programs. If the processing of the inventory accounting system deviates from the monitoring boundaries or parameters, these data are signaled or messaged to the supervisors in the monitoring program.
To administrative institutions
Budget execution monitoring
The system has the function of automatically reading the budget system, realizes the comparative analysis and penetrating query of financial data and budget data, financial indexes and budget data, and budget indexes, to find out the reasons for the differences, and defines early warning for the execution of the budget, according to the corresponding relationship of the set budget items and financial data. Realize multiple levels of early warning prompts.
Special Funds Monitoring
Checks the implementation of the sources and expenditures of special funds by setting the total amount of sources and sub-amounts of special funds as well as the total amount of expenditures and sub-amounts of expenditures; checks the implementation of revenues and expenditures to see if there is any over-expenditure, and checks the expenditures of special funds to see if there is any crosstalk and non-standardized accounting.
To the manufacturing industry
Inventory age monitoring
Through the inventory business monitoring of raw materials, semi-finished products, inventory goods and other inventories, timely reflection of the enterprise's inventory structure, capital consumption, the backlog quantity, backlog time, so that the enterprise inventory management personnel can timely grasp, adjust the frequency of inventory turnover, revitalization of the backlog of funds, not only to ensure the stock of materials in a timely manner supply the Production needs, but also to prevent excessive backlog, improve the efficiency of capital utilization.
Monitoring of sales
Through the monitoring of sales business, sales data are updated in real time in the system, so that sales data such as sales revenue, unit cost, unit profit can be analyzed in a timely manner, so that the enterprise management personnel can grasp the market situation in a timely manner, especially the sales price of the same product in different markets, so as to make further adjustments to the market strategy.
Financial monitoring
The time monitoring of the financial system in the system is realized by the real-time tracking and supervision of the daily accounting data in the financial accounting system through the relevant monitoring program. If the processing of the financial accounting system deviates from the auditing boundaries or parameters, the monitoring program automatically sends out an early warning signal or a message to the auditors.
Financial Normality Control
Cash sitting monitoring: it can be monitored according to the defined cash sitting checking formula.
Abnormal voucher monitoring: Auditors can define their own account correspondences in abnormal vouchers according to the provisions of the accounting system and the internal financial system, and when the vouchers occur, the system can prompt and record these abnormal correspondences vouchers in a timely manner, as well as prompting the defects in the internal control system that these abnormal vouchers are involved in.
Financial analysis monitoring
It allows you to set up and combine the methods provided by the financial analysis tools, define the criteria for analysis and the conclusions of violating the criteria, and form a specific analysis plan, and for each analysis, you can set up its analysis results in advance, so that you can find out the problems occurring in the process of management through the results of the analysis.
Economic Indicator Monitoring
You can set the range of the indicator value, the trend of the indicator value, the indicator year-on-year number, and the control of the indicator budget number through the economic indicators defined by the system.
Monitoring of large receipts and expenditures
By setting up monitoring limits for large receipts and expenditures of cash and bank deposit accounts, the monitoring program will automatically send out early warning signals to auditors when the amount of receipts and expenditures is too large or the number of such receipts and expenditures is too large.
Audit operation monitoring
Helps audit staff to carry out audit supervision operations in accordance with legal provisions and corporate authorization, real-time monitoring, timely warning and investigation of violations of laws and regulations.
Major Doubt Monitoring
By setting up the method of doubt classification monitoring, the audit doubts found in the course of audit operations are monitored and prompted according to the principle of materiality, which helps the audit supervisor to clearly define the direction of the audit detailed investigation.
Major violation amount monitoring
By setting up the method of violation amount classification standard, monitoring the amount of violation found in the process of auditing operation, help the audit supervisor to monitor and prompt according to the principle of significance, prompting the audit supervisor to audit the project in the violation amount of the degree of significance. For example, if the amount of violation exceeds 100,000 yuan or more, the system sends a monitoring warning message to the auditor.
Monitoring of non-compliance issues
The system monitors the attributes and significance of non-compliance issues during the audit process by setting significance criteria for non-compliance issues to help the audit supervisor determine the degree of severity of the issue and to alert the audit supervisor of the seriousness of the non-compliance issues of the audit project. For example, the system sends a monitoring warning message to the auditor when the violation is a serious offense such as embezzlement or petty cash.
Audit progress monitoring
By comparing the actual progress of the audit operation with the planned progress and setting up the planned progress, the system completes the discrepancy monitoring indicators to monitor the progress of the audit operation, and when there is a large discrepancy, it will monitor the alerts to help the audit supervisor to understand the problems and severity of the problems that may exist in the audit operation in a timely manner. For example, if the actual progress lags behind the planned progress by 30%, the system will send out monitoring warning messages to the auditors.