The project audit work plan 1 XX annual audit plan is formulated according to Basic Standards for Internal Control of Enterprises, Internal Audit System of Companies and national laws, regulations and rules. Starting from increasing organizational value and improving operational efficiency, internal audit work further standardizes internal audit business processes, improves internal audit system and optimizes organizational structure. Under the leadership of the Group's board of directors, we will maximize our independence and authority, gradually integrate resources, and give full play to the role of internal audit in preventing risks, improving management and improving economic benefits through the combination of key audits, special audits and daily monitoring.
I. Objectives of 20XX Annual Internal Audit
(1) Improve the internal audit organization and internal audit operation specifications, and report the implementation of the work plan and work report to the board of directors on a regular basis.
(2) According to the development needs of production and operation, quantify the assessment indicators, know the situation in advance, audit and supervise the company's production and operation activities, and summarize and report afterwards. Focus on monitoring the annual review, system implementation, production and cost cycle, XX final accounts, and improve economic benefits.
(3) Strengthen the implementation of the company's internal control system, improve the checks and balances mechanism, establish a reasonable performance evaluation system, and promote company management.
Two. Audit resources
The Audit Department currently has X staff members. The work is mainly carried out by obtaining correspondence materials, filing documents, management documents, external inquiries and other materials, as well as interviews with corresponding staff to obtain the required information. Because the professional structure of the department staff is not comprehensive, it is still difficult to meet the comprehensive requirements. This year, we will re-establish the department structure according to the situation of the department and further promote the internal audit work.
Three. 20XX key internal audit projects
(1) 20XX annual audit and 20XX semi-annual audit
In order to verify and evaluate the main findings of the financial internal control, asset management, system implementation and semi-annual follow-up audit of subsidiaries of the Group in 20XX, it is planned to conduct the 20XX annual audit in 20XX1October, and conduct the semi-annual audit according to the annual audit.
(B) logistics special audit
Conduct a special audit on the authenticity and rationality of transportation expenses and the formulation and implementation of logistics management system. Promote the improvement of logistics management level, ensure safe and timely transportation, and improve economic benefits.
(III) Audit of Group Office System
Focus on auditing the office procurement, vehicle management, seal management, archives and logistics management of the group office.
(4) Capital construction audit
The audit work plan must be further formulated for project completion acceptance and construction project budget and final accounts audit.
(5) periodic audit of production and expenses
Audit objectives: the production management system operates effectively, the cost meets the requirements of authorized examination and approval, the cost accounting is complete, the energy is saved, and the product quality is controlled.
Audit content: direct material cost, direct labor cost, manufacturing cost and quality inspection.
This work must be organized by professionals with production management skills.
Four. 20XX annual daily monitoring
(A) the play of group control function
According to the company's development strategy and management model, actively seek the problems faced by the group in management and control, explore solutions and seek the company's development plan.
(2) XX cost monitoring
Analyze the fuel consumption, maintenance cost and regular maintenance of vehicles every month to minimize the vehicle use fee.
(3) Audit of fixed assets
Focus on auditing whether the internal control management system of fixed assets operates effectively; Whether the purchase of fixed assets conforms to the provisions of authorized examination and approval, whether the purchase is subject to inquiry and price comparison system, whether the price is reasonable and the inventory of fixed assets.
1. Approval authority for purchasing fixed assets, whether the purchase contract has been approved, whether the accounting is accurate and timely, and whether the accounting, depreciation and impairment provision meet the requirements of the company's financial system.
2. Whether the contract signed for the purchase of fixed assets is executed according to the terms of the contract.
3. Whether the storage, use, management, maintenance and inventory of fixed assets meet the requirements of internal control system.
4. Check whether the operating conditions of the purchased assets are consistent with the functions of the subject matter of the contract.
(4) Audit of infrastructure projects
Mainly review the compliance of project construction management approval procedures, the validity of construction contracts, the objectivity of construction visas, the accuracy of project budget and final accounts, and whether the project quality meets the requirements.
Give full play to the preventive role of prior audit, strengthen the quality supervision, financial supervision, safety production supervision and cooperation team supervision of key projects, and evaluate the standardization and effectiveness of internal control and risk management by reviewing the bidding documents, engineering contracts, construction agreements and system documents related to the project.
Verb (abbreviation of verb) special audit
According to the actual needs of the company, according to the needs put forward by the company's board of directors and company managers, conduct internal sudden audit or temporary audit. Conduct special audits on matters required by the board of directors and major complaints and reports.
Review and tracking of intransitive verbs
Follow-up audit should pay attention to timeliness and pertinence, and according to the principles of cost-effectiveness and importance, select projects with significant impact and weak internal control from the projects audited this year to implement follow-up audit. The contents include: supervising and inspecting the implementation of audit decisions; Understand the adoption of audit opinions and investigate the audit effect; Find out the problems existing in the implementation of audit decisions and take corresponding measures; If the audit opinions and audit decisions are found to be incorrect, review them and make a new audit decision to make up for the deficiencies in the original audit; According to the new situation, suggestions and measures to expand the audit effect are put forward.
The Audit Department will implement the company's internal audit system, conduct follow-up audit on each problem audit item found in the audit report, arrange relevant follow-up audit plan, audit scope and objectives, and implement relevant follow-up audit procedures. The purpose is to determine whether corrective measures have been taken, report these measures to the board of directors and management of the company, and evaluate their effectiveness in correcting the defects found in the audit process.
Seven. System audit
To carry out internal control audit, the key points are as follows: First, do a good job in internal system construction audit. According to the principle of rules and evidence, urge all units to establish and improve the internal management system; In accordance with the principle of strengthening management and supervision, review the scientificity and rationality of the existing system, urge all units to revise and improve the outdated and inapplicable internal system in time, and maintain the effectiveness and seriousness of the system. Second, do a good job in auditing the implementation of internal systems. With a good system, the key lies in implementation, otherwise the best system is a piece of waste paper. On the basis of establishing and perfecting various internal control systems, do a good job in system implementation audit. Through internal control audit, the function of internal control system is inspected, tested and evaluated, and the weak links and loopholes of internal management are found, which promotes the improvement of internal management and the improvement of economic benefits.
The main work this year:
(1) Evaluate and optimize the organizational structure of the XX department of the Group.
(2) Improve the responsibilities of XX department and pass the review.
(3) Management system review and implementation supervision
Eight, do a good job of external audit.
In the critical period of XX, we must correctly look at the relationship between internal audit and external audit, take the initiative to look at ourselves with the strictest standards and the most critical eyes of external audit, strengthen management and guard against risks.
Internal audit should actively coordinate and communicate with external audit, discuss the weak links of internal control and the defects of audit procedures and methods, and ask the other party to correct them in time to reduce audit risks.
Nine, strengthen the construction of internal auditors, improve the quality of audit.
Actively creating a good environment conducive to the growth of audit talents is the key to the success of audit. Therefore, it is necessary to further optimize the growth environment of audit talents and continuously inject new vitality and vitality into the audit talent team.
According to the focus and requirements of audit work in different periods, we should enrich the strength of audit work and carry out various forms of education and training activities. Efforts should be made to improve the comprehensive quality of auditors such as ideological quality and professional quality, conscientiously implement the professional ethics of internal auditors, and cultivate auditors to continuously enhance their awareness of the overall situation, responsibility, management, risk and self-discipline.
Internal audit is a work of sustainable development, which must conform to the times, blaze new trails, realize a comprehensive and steady transformation, establish an "intensive" audit model, and gradually change to internal control and management benefit audit; Give priority to post-event audit, and gradually change to pre-event audit and process audit. Change passive defense into active control, constantly move forward the regulatory barrier, and give full play to the supervision, evaluation and service functions of audit.
Project Audit Work Plan 2 I. Reflections on the Internal Audit of Group Companies
On the basis of financial revenue and expenditure audit, focusing on business performance audit, economic benefit audit, economic responsibility audit and infrastructure project audit are carried out simultaneously; Ensure the implementation of the group system and give full play to the role of internal audit in preventing risks, improving management and improving economic benefits.
Two. 20xx group company internal audit work plan is as follows
1, based on financial revenue and expenditure and budget audit, to promote the improvement and perfection of internal control system.
(1) Based on financial revenue and expenditure audit, it extends to internal control and risk management audit. Strengthen the internal supervision of the company through internal audit to protect the safety and integrity of the company's assets, and at the same time extend to the effectiveness of internal control and risk management, the authenticity and integrity of financial information and the evaluation of the efficiency and effect of business activities.
⑵ Promote budget implementation through budget audit, ensure that budget preparation conforms to the development direction of the Group, and budget implementation revolves around the Group's business objectives.
(3) Improve the internal audit system of the group company, so that the audit work can be based on evidence. According to the actual work situation, further improve the internal audit system such as the audit method of budget execution of the group company.
2. Focus on business performance audit and combine it with economic responsibility audit.
Internal audit centers on the operating performance of the audit company, with the focus on evaluating the operating performance of secondary units. Through the audit of business performance, we should not only find mistakes, prevent disadvantages, find problems in time and correct them, but also gradually realize the transition from discovery to prevention. More importantly, it is necessary to find out the main factors affecting performance improvement, analyze the reasons, grasp the key points, put forward suggestions and opinions, and promote secondary units to strengthen management and improve economic benefits.
When conducting business performance audit, business performance audit should be combined with economic responsibility audit and other special audits. We should not only strengthen the outgoing audit, but also do a good job in-service audit, and pay attention to the evaluation of the business performance of leading cadres in secondary units.
(1) Review the operating performance of secondary units:
Through the audit of the annual operating performance of the secondary units in 20xx, an audit report is issued and submitted to the assessment team of the group company as the basis for the assessment of the secondary units.
(2) Carry out special audits in a targeted manner.
According to the management characteristics of the Group, special audits such as budget, internal control management and economic responsibility assessment were carried out, and breakthroughs were made on key issues.
(3) Audit of project completion settlement.
In recent years, there have been some repair project completion settlement in the group company, and the project completion settlement is audited by a consulting company with engineering cost qualification. Therefore, the systematic project audit mode of project bidding, contract signing, completion acceptance and settlement payment is mainly implemented, including pre-project review, in-process supervision and management and post-event cost control.
3. Audit of investment enterprises
In order to evaluate the management effect of foreign-invested enterprises, audit the operation and assets and liabilities of investment enterprises, and give full play to the role of supervisors in evaluating the management of investment enterprises.
Third, improve the internal audit environment, strengthen the training of auditors and further improve the quality of audit work.
1 and 20xx audit posts are insufficient, which leads to the failure to fully implement the annual work objectives. In 20xx, leaders need to cooperate with relevant departments to equip auditors according to post setting, so as to enrich the audit team.
2. Conduct business training for existing internal auditors, such as international auditor qualification examination and new tax law study. , constantly enrich business knowledge and improve the quality of auditors to meet the needs of the new situation and new tasks.
Project audit work plan 3 According to the spirit of the city's traffic work conference and the financial audit requirements of ministries and agencies, the traffic audit work schedule for 20XX is as follows:
I final accounts audit and follow-up audit
Further strengthen the management of construction projects and construction funds, effectively strengthen the supervision of capital safety and efficiency in the use of funds, and carry out the audit of traffic construction projects and construction funds in a solid manner in accordance with the principle of "who is in charge, who organizes and is responsible at different levels".
(a) each unit in accordance with the audit division of labor and management authority to carry out the audit of the final accounts of construction projects, to ensure that the audit coverage of the final accounts of construction projects is 100%. Continue to promote the follow-up audit of construction projects, increase the intensity of follow-up audit, and keep the coverage rate of follow-up audit of key construction projects in provinces and cities under construction (signing the annual comprehensive target responsibility letter with the Municipal Bureau) at 100%.
(two) with the rural highway audit work, timely correct the problems found in the audit, and constantly improve the level of rural highway construction funds. All units shall, in accordance with the requirements of the Provincial Audit Office, do a good job in the self-inspection of special funds for rural highway construction.
Second, the financial budget implementation audit
Continue to do a good job in the audit of financial revenue and expenditure of each unit, focusing on the authenticity, legality and efficiency of economic activities of each unit, intensifying the inspection of departmental budget implementation, strengthening the performance target management of project expenditure, improving the efficiency and efficiency of fund use and improving the administrative efficiency and efficiency of the unit.
In 20XX, the Municipal Transportation Bureau organized and completed the audit of financial revenue and expenditure and budget implementation of subordinate institutions, associations and other units. According to the annual audit work plan, the county transportation bureau and the directly affiliated units complete the 20XX annual financial revenue and expenditure audit of subordinate enterprises and institutions.
Third, the economic responsibility audit of cadres' term of office
Implement the Interim Measures for Economic Responsibility Auditing of Leading Cadres of Provincial Departments and Units, and strengthen the economic responsibility auditing of internal cadres. Further expand the coverage of economic responsibility audit, actively carry out annual and medium-term economic responsibility audits, explore new modes, new ways and new ways of using audit results, and play an important role in serving the management and supervision of cadres and promoting the effective realization of the development goals of the unit.
Four, special audit and audit investigation
Actively carry out special audits of special subsidy funds for ministries and agencies, and organize the completion of special audit investigations on the allocation, use and management of special funds for the construction of passenger stations subsidized by ministries and agencies. Actively carry out special investigations on the collection of port charges for goods and the use of funds in the city. All units should strengthen the audit and supervision of budget implementation, capital use performance and asset management, and promote the scientific budgeting.
Effective implementation and safe use of assets.
Verb (abbreviation of verb) audit basic management
Strengthen the construction of internal audit institutions and audit teams, care for and support internal audit institutions to perform their supervisory duties according to law, and earnestly grasp the application of internal audit results. Strengthen audit quality management, improve audit quality responsibility system, strictly audit work procedures, and act according to laws and regulations. Submit the final accounts audit, follow-up audit and rural road audit of construction projects in time to form written summary materials respectively, and report them to the financial audit office of our bureau before June 20 10. All units should further improve the submission of audit statements to ensure that the audit statements are detailed, accurate and timely, and the Municipal Bureau will strengthen the assessment of audit work and audit data submission.
The project audit work plan is 4 20xx years. In the new year, under the leadership of the bureau's party group, the fixed assets investment audit office of our bureau will conscientiously implement the Audit Law, the Regulations on Punishment and Punishment of Financial Violations and relevant national laws and regulations, and adhere to the principle of "auditing according to law, serving the overall situation, focusing on the center, highlighting key points, being pragmatic". The work plan for 20xx years is as follows:
I. Project audit
In 20xx, we mainly audited key government investment projects and urban infrastructure, affordable housing, schools, hospitals, water conservancy, water saving, transportation and other projects involving public interests and people's livelihood, followed up their construction and management, and corrected possible investment losses and waste in time. It reveals the problems existing in the investment management system, mechanism and system. At the same time, strengthen investment auditing, improve working procedures and strictly control the quality of investment auditing.
Second, the project construction process audit supervision
The audit pass moved forward, from the past post-completion settlement audit to pre-prevention, in-process control, and post supervision's whole process audit supervision.
According to the characteristics of construction projects, problems in decision-making, planning, design, procurement, bidding, construction and supervision in the construction process may lead to irreparable losses and waste, thus affecting the economy, efficiency and benefit of investment. Based on the principle of truthfulness, legality and effectiveness, we actively explore and implement the whole process and all-round supervision of construction projects.
Third, actively make suggestions to provide a basis for government investment decisions.
In 20xx, the municipal government transferred more than 45 requests for instructions on fixed assets investment projects put forward by relevant departments of our bureau, requesting our bureau to put forward opinions. Our bureau attaches great importance to it, takes it seriously, conducts in-depth investigation and study on everything, and on this basis, puts forward feasible audit suggestions according to laws and regulations, which are adopted by the government and can save investment for the government. Participate in the xx people's project construction work conference organized by the municipal party committee, municipal government and relevant construction departments, and actively make suggestions to provide a basis for the government's investment decision.
Fourth, the main practices
The investment audit work of our bureau has compact arrangement, fast progress and high efficiency. In recent years, with the development of economy and society and the expansion of national investment in fixed assets, the number of government-invested construction projects has been increasing, people's livelihood projects have been widely implemented, and the number of audit projects has increased rapidly. The contradiction between insufficient audit power and many audit items in project completion settlement is increasingly prominent. To this end, our bureau entrusts a qualified cost consulting company to audit infrastructure projects. Effectively relieved the audit pressure.
Project audit work plan 5 In order to implement the responsibility of establishing health target management, promote the smooth progress of the establishment of health work in our bureau, and ensure the establishment of a provincial health city at one time, according to the deployment and requirements of the county party Committee and county government, combined with the actual work of our bureau, the following plan is formulated:
First, clear the guiding ideology.
Conscientiously implement the spirit of the mobilization meeting of the county to strengthen the creation and health work, mobilize all residents to do a good job in community planning and environmental sanitation, attach importance to the importance and necessity of personal hygiene publicity and education, and clarify that the unit is also an important position for the construction of social spiritual civilization. Strengthen the organization and management of health work, implement the management mode of director organization, each team member's attention and all staff's innovation, and strive to complete the goal and task of health creation of audit bureau.
Second, improve the construction of health organizations and related systems.
1, further improve the organization and leadership. Adhere to the director as the first responsible person, all members have a clear responsibility, the task is to people, improve the organization, and implement it at all levels.
2. Strengthen health promotion. Promote a healthy and civilized lifestyle through various channels, publicize basic health knowledge, form a good public opinion atmosphere, and promote the cultivation of good civilized habits.
Third, the unit environmental sanitation and cleaning
1, insist on cleaning every Friday and cleaning every month.
2, organize more than two times a month to clean up the city "psoriasis" activities.
Fourth, the unit education work
1. Run the blackboard newspaper regularly, arrange publicity windows, publicize health care knowledge, and cultivate and educate residents with good health habits.
2, according to the plan for health knowledge lectures, imparting knowledge of prevention and treatment of seasonal and epidemic diseases, especially the prevention and publicity of infectious diseases.
3. Do a good job in popularizing residents' health knowledge and ensure that the awareness rate of health knowledge reaches over 95%.
Five, the unit in addition to the "four pests" work in accordance with the requirements of the higher authorities.
Combine regular disinfection with surprise disinfection, regularly spray fly-killing agents in residential areas and toilets, put rodenticide baits, eliminate breeding grounds of "four pests", and strictly control the density of "four pests" within national standards.
Six, actively carry out tobacco control publicity and education work.
1, tobacco control work goes deep into the hearts of every smoker to ensure effective results.
2. Actively carry out physical exercise for employees of this unit, enhance residents' physique, form good habits of participating in physical exercise, and achieve the effect of tobacco control.