1 thought on “How did I conduct internal audit work”
Bert
Internal audit is a link of internal control, an important part of the internal supervision of the organization, and the re -control of internal control. The internal audit work is well done, which has a very important role in strengthening management, blocking loopholes, and improving efficiency. However, internal audit work is still facing a series of problems. Faced with the existing problems, only to find a solid work achievement, let the leaders and the masses intuitively see the value of internal audit work, and let the audit unit really feel the help and promotion of the internal audit on the work, and then the internal audit can be Getting the attention of leaders, the correct understanding of the masses, and the active cooperation of the audited unit. The following aspects should be done.
. Clarify the work goals and clarify the functions of internal audit work
In internal audit work, internal audit institutions and personnel must first understand what the internal audit function is , Clarify what the goal of internal audit is. The definition of internal audit of the "Basic Internal Audit Basic Guidelines" is: internal audit refers to an independent and objective supervision and evaluation activity within the organization. Sex to promote the realization of organizational goals. From this certain meaning, we can clearly see that the function of internal audit is supervision and evaluation, and its work goal is to promote the realization of organizational goals.
. Find the entry point for internal audit work
The audit projects that best reflect the value of internal audit work as the starting point for internal audit work, and pass audit It is the best choice to be able to bring income increases or branches directly, such as an audit of the cost of infrastructure repair projects. Our hospital did not pay attention to internal audit work. In order to open the work situation, our internal audit department chose the audit audit of the infrastructure repair project as the starting point. Through the first repair engineering project cost audit, the original quotation of the approval of the construction unit was reduced by about 20 %. The value of internal audit work is very intuitive, and the internal audit work quickly attracted the attention of hospital leaders, laying a good foundation for better work in the future.
. The focus of the internal audit work is correct, and the audit project is targeted
In internal audit institutions and personnel must focus on the central work of the organization, choose leaders to pay attention 2. The improvement of employees' attention to the level of organization management and economic benefits affects major hotspots and difficult problems as the focus of audit work. In addition, internal auditors must also investigate the specific situation of the audit objects that have been determined as the key audit work, and carry out targeted audit projects so that the role of internal audit can be better played.
. Improve the work method, do a good job of communication and coordination
The development of internal audit work is inseparable from the support of the leadership. The understanding, cooperation and support of the audit department. At the same time, there is also close connection with relevant external organizations. The internal audit work of some units is difficult to carry out smoothly, or the expected results cannot be achieved. It has a lot to do with the internal audit work method and the full understanding of all relevant parties. Therefore, changing a simple way of working methods and doing a good job of communicating with relevant parties is very important for internal audit work. To do a good job of communication and coordination, we should start with the following points:
(1) To communicate with the organizational leadership
In internal audit agencies When relevant systems and regulations, through the full communication with the organizational leadership, the organizational leadership can increase the understanding of internal audit work, so that the relevant system and regulations of the internal audit can pass the approval of the organizational leadership as soon as possible, and issue it in writing in writing. Essence The person internal auditing agencies can timely understand the key issues of the organization work that the leadership cares about through the communication with the leadership of the organization, so as to reasonably determine the focus of the internal audit work serving the key work of the organization. If internal audit agencies can communicate with the organizational leadership on the implementation of the annual audit plan and audit project implementation plan in a timely manner, and explain to the implementation of the implementation of the audit project's significance to strengthening or improving the economic benefits of the organization and the difficulties in the implementation of the audit implementation. It can obtain the understanding and support of the organizational leadership on internal audit work, which is conducive to the smooth implementation of various internal audit projects. For violations of disciplinary violations found during the audit process, the audit department must communicate with the organizational leadership in a timely manner, analyze the problems of violations and disciplinary vulnerabilities in the organizational leadership in detail, and propose correction measures and improvement suggestions for internal audit. In this way, the understanding and attention of the organizational leadership of the organization and leadership can be conducive to the implementation of the audit decision and the purpose of achieving the realization of internal audit promotion of organizational goals.
(2) Communication with the audited unit
The cooperation with the audit unit directly affects whether the implementation of the internal audit project implementation plan can be implemented smoothly, and this depends on it depends on it. Can the audit unit have a correct understanding of internal audit work. To obtain a correct understanding of the internal audit work by the audit unit, it is important for the staff of the internal audit institution to be effective with the effective communication between the audited unit. First of all, before the audit unit is audited, it is necessary to explain to the audited unit that internal audit is not a blind pick -up problem. The main purpose of the audit is "first instance, two gangs, and three promotion", that is, finding problems through audit to help audits be audited The causes and problems of the causes of the problem and the problem of the problems occurred to the audited unit proposal to solve the problem and improve the work, thereby promoting the audit unit to make better work in order to obtain the understanding and active cooperation of the audited unit. During the audit implementation stage, through communication with the audited unit, we must understand and master the business overview, workflow, and internal control system of the audited unit to determine the key points of the audit. Regarding the small problems that have not been found in the audit process, communicate with the audited unit in time, propose rectification suggestions, and urge it to rectify before the audit. Report recognition. Through the problems and audit opinions on the audit report and the audit unit, the recognition of the audited unit is conducive to the execution of the audit decision and achieved the purpose of the audit.
(3) Communication with other functional departments within the organization
In internal audit work, sometimes it is necessary to organize the cooperation of administrative functional departments such as internal finance, general affairs, infrastructure and other administrative functional departments. Internal audit institutions need to cooperate and cooperate with these departments in which aspects of the departments require internal audit institutions and personnel to maintain good communication with these departments in time. Only in this way can these departments understand the internal audit work and give positive cooperation.
(4) Communication with related institutions of the organization
In internal audit institutions and their staff need to often use relevant institutions such as local national audit agencies and internal audit associations. Consultation laws and regulations, systems, and norms. Therefore, internal audit institutions and their staff should always maintain the connection and communication with these organizations' external agencies, and to get their help and support in time.
(5) Communication between internal auditors
The internal audit work must be done, and mutual communication between internal auditors cannot be ignored. The person internal audit institution should maintain good communication with subordinates and arrange tasks to subordinate subordinates, so that subordinates can fully understand the purpose, scope and methods of audit tasks. Internal auditors shall report audit work progress and problems found in the audit in a timely manner to report to the person in charge of the audit institution in a timely manner to facilitate the person in charge of the internal audit institution to master the audit work progress in a timely manner, discuss relevant issues, and adjust the audit work plan in a timely manner. During the audit process, the audit team must also strengthen communication, which not only clarifies division of labor, but also cooperates to achieve resource sharing and improve work efficiency.
. The comprehensive quality of internal auditors is constantly improving
An internal audit work requires internal auditors to be responsible for completion. Whether the quality of the audit work can effectively prevent the risk of auditing depends on the comprehensive quality of internal auditors. The comprehensive quality of internal auditors usually includes two aspects: professional ethics and business skills. The two complement each other and are indispensable. The comprehensive quality of internal auditors should not only look at the quality of its quality, but be measured from the above two aspects. Only with good professional ethics and high -level business skills can the audit work be done well. Only have good quality and quality of internal auditors, dare to resist all kinds of temptations, dare to work according to law and discipline, but business skills are low, do not understand the laws and regulations related to audit, unfamiliar with auditing and auditing related accounting and taxation related to taxation and taxes The knowledge of finance, engineering costs, and corporate management cannot be done in accordance with the law and discipline, nor can it have the professional moral quality of internal auditors in the true sense, and it is impossible to do well in internal audit work. Only with the good quality of the professional ethics and quality of the internal auditors, and at the same time, they are familiar with and master the laws and regulations related to auditing, and master the necessary audit and audit related accounting, taxation, finance, engineering cost, and corporate management. Knowledge, pay attention to the update of knowledge, continuously improve business skills, and continuously strengthen the construction of ideological style in order to truly have the basic professional moral qualities of auditors, and continuously improve their professional moral qualities, thereby doing a good job of internal audit work. Therefore, in order to do a good job of internal audit work, we must continuously strengthen the ideological and moral education and business skills training of internal auditors, pay attention to the knowledge update of internal auditors, do a good job of internal auditors, so that the internal auditors will keep higher at all times. The level of professional ethics, continuously improves business skills, and creates a team with high comprehensive quality internal auditors.
In how to do a good job of internal audit work I remember that the quotation of "strengthening discipline and revolution" in elementary school often sounds in the ears, although that age There are certain dogmaticism, but I think there is still some truth, especially in the legalization and institutionalization, and at the same time, the government affairs public sun management is promoted. In our state -owned enterprise, it is
The operator and supervisor to enhance a certain degree of discipline, which is very good. Especially for internal auditors to enhance the concept of confidentiality discipline, it is essential.
The years of financial accounting and audit actual work, the confidentiality discipline of financial accounting and auditing business content is an institutional work that cannot be ignored. In the process of supervision and audit business development, due to various reasons, the confidentiality work within some enterprises has not done well, which has a certain negative impact on the financial reflection of supervision and audit supervision visa work. Pay attention to. If there is a certain degree of leakage in the financial reflection and audit supervision work, whether it is intentional or unintentional, it will bring a lot of inconvenience to the company's comprehensive work. Management risks include financial accounting reflection and audit supervision risks. At present, in the implementation of government affairs and "Sunshine Management", on the one hand, it has brought vitality to the internal audit work of the enterprise, and on the other hand, there are some shortcomings. The announcement of the public often affects the internal audit effect of the enterprise. In response to the above phenomena, we must strengthen the leadership of financial management and audit verification of business confidentiality, improve awareness, and often organize relevant personnel to learn the confidentiality system and relevant confidentiality measures to incorporate them into daily work management. Institutionalization and legalization, establish a concept of confidentiality, and enhance the sense of confidentiality and responsibility.
The specific internal audit work, we must strictly control the "seven levels" of confidentiality work: First, pay attention to the method and method in the process of work, and "export". The second is that in the process of implementing the "Sunshine Project" to increase transparency, in addition to the work regulations, other contents that need to be announced should be analyzed, and they should be cautious, and they must "publicize the customs" as well as other government affairs. The third is to strengthen the confidence and courage of managing management in accordance with the law, do your job well, fulfill your obligations, and make good "responsibility". The fourth is to overcome the thoughts of "old good people", change ideas, stand firm, and put good "ideas". The fifth is to strengthen the quality education of internal auditors, conscientiously implement the "audit supervision and avoidance system", improve the consciousness of financial accounting and auditors, and "control the system". Sixth, for those "unpredictable and not allowing" issues, we must consult relevant laws and regulations, carefully verify, adhere to the principles, say less "too much words", and make good "principles". Seventh, the most important thing is to have discipline, to safeguard the interests of the group, the spirit of the group's interests, and the "discipline".
Internal audit is a link of internal control, an important part of the internal supervision of the organization, and the re -control of internal control. The internal audit work is well done, which has a very important role in strengthening management, blocking loopholes, and improving efficiency. However, internal audit work is still facing a series of problems. Faced with the existing problems, only to find a solid work achievement, let the leaders and the masses intuitively see the value of internal audit work, and let the audit unit really feel the help and promotion of the internal audit on the work, and then the internal audit can be Getting the attention of leaders, the correct understanding of the masses, and the active cooperation of the audited unit. The following aspects should be done.
. Clarify the work goals and clarify the functions of internal audit work
In internal audit work, internal audit institutions and personnel must first understand what the internal audit function is , Clarify what the goal of internal audit is. The definition of internal audit of the "Basic Internal Audit Basic Guidelines" is: internal audit refers to an independent and objective supervision and evaluation activity within the organization. Sex to promote the realization of organizational goals. From this certain meaning, we can clearly see that the function of internal audit is supervision and evaluation, and its work goal is to promote the realization of organizational goals.
. Find the entry point for internal audit work
The audit projects that best reflect the value of internal audit work as the starting point for internal audit work, and pass audit It is the best choice to be able to bring income increases or branches directly, such as an audit of the cost of infrastructure repair projects. Our hospital did not pay attention to internal audit work. In order to open the work situation, our internal audit department chose the audit audit of the infrastructure repair project as the starting point. Through the first repair engineering project cost audit, the original quotation of the approval of the construction unit was reduced by about 20 %. The value of internal audit work is very intuitive, and the internal audit work quickly attracted the attention of hospital leaders, laying a good foundation for better work in the future.
. The focus of the internal audit work is correct, and the audit project is targeted
In internal audit institutions and personnel must focus on the central work of the organization, choose leaders to pay attention 2. The improvement of employees' attention to the level of organization management and economic benefits affects major hotspots and difficult problems as the focus of audit work. In addition, internal auditors must also investigate the specific situation of the audit objects that have been determined as the key audit work, and carry out targeted audit projects so that the role of internal audit can be better played.
. Improve the work method, do a good job of communication and coordination
The development of internal audit work is inseparable from the support of the leadership. The understanding, cooperation and support of the audit department. At the same time, there is also close connection with relevant external organizations. The internal audit work of some units is difficult to carry out smoothly, or the expected results cannot be achieved. It has a lot to do with the internal audit work method and the full understanding of all relevant parties. Therefore, changing a simple way of working methods and doing a good job of communicating with relevant parties is very important for internal audit work. To do a good job of communication and coordination, we should start with the following points:
(1) To communicate with the organizational leadership
In internal audit agencies When relevant systems and regulations, through the full communication with the organizational leadership, the organizational leadership can increase the understanding of internal audit work, so that the relevant system and regulations of the internal audit can pass the approval of the organizational leadership as soon as possible, and issue it in writing in writing. Essence The person internal auditing agencies can timely understand the key issues of the organization work that the leadership cares about through the communication with the leadership of the organization, so as to reasonably determine the focus of the internal audit work serving the key work of the organization. If internal audit agencies can communicate with the organizational leadership on the implementation of the annual audit plan and audit project implementation plan in a timely manner, and explain to the implementation of the implementation of the audit project's significance to strengthening or improving the economic benefits of the organization and the difficulties in the implementation of the audit implementation. It can obtain the understanding and support of the organizational leadership on internal audit work, which is conducive to the smooth implementation of various internal audit projects. For violations of disciplinary violations found during the audit process, the audit department must communicate with the organizational leadership in a timely manner, analyze the problems of violations and disciplinary vulnerabilities in the organizational leadership in detail, and propose correction measures and improvement suggestions for internal audit. In this way, the understanding and attention of the organizational leadership of the organization and leadership can be conducive to the implementation of the audit decision and the purpose of achieving the realization of internal audit promotion of organizational goals.
(2) Communication with the audited unit
The cooperation with the audit unit directly affects whether the implementation of the internal audit project implementation plan can be implemented smoothly, and this depends on it depends on it. Can the audit unit have a correct understanding of internal audit work. To obtain a correct understanding of the internal audit work by the audit unit, it is important for the staff of the internal audit institution to be effective with the effective communication between the audited unit. First of all, before the audit unit is audited, it is necessary to explain to the audited unit that internal audit is not a blind pick -up problem. The main purpose of the audit is "first instance, two gangs, and three promotion", that is, finding problems through audit to help audits be audited The causes and problems of the causes of the problem and the problem of the problems occurred to the audited unit proposal to solve the problem and improve the work, thereby promoting the audit unit to make better work in order to obtain the understanding and active cooperation of the audited unit. During the audit implementation stage, through communication with the audited unit, we must understand and master the business overview, workflow, and internal control system of the audited unit to determine the key points of the audit. Regarding the small problems that have not been found in the audit process, communicate with the audited unit in time, propose rectification suggestions, and urge it to rectify before the audit. Report recognition. Through the problems and audit opinions on the audit report and the audit unit, the recognition of the audited unit is conducive to the execution of the audit decision and achieved the purpose of the audit.
(3) Communication with other functional departments within the organization
In internal audit work, sometimes it is necessary to organize the cooperation of administrative functional departments such as internal finance, general affairs, infrastructure and other administrative functional departments. Internal audit institutions need to cooperate and cooperate with these departments in which aspects of the departments require internal audit institutions and personnel to maintain good communication with these departments in time. Only in this way can these departments understand the internal audit work and give positive cooperation.
(4) Communication with related institutions of the organization
In internal audit institutions and their staff need to often use relevant institutions such as local national audit agencies and internal audit associations. Consultation laws and regulations, systems, and norms. Therefore, internal audit institutions and their staff should always maintain the connection and communication with these organizations' external agencies, and to get their help and support in time.
(5) Communication between internal auditors
The internal audit work must be done, and mutual communication between internal auditors cannot be ignored. The person internal audit institution should maintain good communication with subordinates and arrange tasks to subordinate subordinates, so that subordinates can fully understand the purpose, scope and methods of audit tasks. Internal auditors shall report audit work progress and problems found in the audit in a timely manner to report to the person in charge of the audit institution in a timely manner to facilitate the person in charge of the internal audit institution to master the audit work progress in a timely manner, discuss relevant issues, and adjust the audit work plan in a timely manner. During the audit process, the audit team must also strengthen communication, which not only clarifies division of labor, but also cooperates to achieve resource sharing and improve work efficiency.
. The comprehensive quality of internal auditors is constantly improving
An internal audit work requires internal auditors to be responsible for completion. Whether the quality of the audit work can effectively prevent the risk of auditing depends on the comprehensive quality of internal auditors. The comprehensive quality of internal auditors usually includes two aspects: professional ethics and business skills. The two complement each other and are indispensable. The comprehensive quality of internal auditors should not only look at the quality of its quality, but be measured from the above two aspects. Only with good professional ethics and high -level business skills can the audit work be done well. Only have good quality and quality of internal auditors, dare to resist all kinds of temptations, dare to work according to law and discipline, but business skills are low, do not understand the laws and regulations related to audit, unfamiliar with auditing and auditing related accounting and taxation related to taxation and taxes The knowledge of finance, engineering costs, and corporate management cannot be done in accordance with the law and discipline, nor can it have the professional moral quality of internal auditors in the true sense, and it is impossible to do well in internal audit work. Only with the good quality of the professional ethics and quality of the internal auditors, and at the same time, they are familiar with and master the laws and regulations related to auditing, and master the necessary audit and audit related accounting, taxation, finance, engineering cost, and corporate management. Knowledge, pay attention to the update of knowledge, continuously improve business skills, and continuously strengthen the construction of ideological style in order to truly have the basic professional moral qualities of auditors, and continuously improve their professional moral qualities, thereby doing a good job of internal audit work. Therefore, in order to do a good job of internal audit work, we must continuously strengthen the ideological and moral education and business skills training of internal auditors, pay attention to the knowledge update of internal auditors, do a good job of internal auditors, so that the internal auditors will keep higher at all times. The level of professional ethics, continuously improves business skills, and creates a team with high comprehensive quality internal auditors.
In how to do a good job of internal audit work
I remember that the quotation of "strengthening discipline and revolution" in elementary school often sounds in the ears, although that age There are certain dogmaticism, but I think there is still some truth, especially in the legalization and institutionalization, and at the same time, the government affairs public sun management is promoted. In our state -owned enterprise, it is
The operator and supervisor to enhance a certain degree of discipline, which is very good. Especially for internal auditors to enhance the concept of confidentiality discipline, it is essential.
The years of financial accounting and audit actual work, the confidentiality discipline of financial accounting and auditing business content is an institutional work that cannot be ignored. In the process of supervision and audit business development, due to various reasons, the confidentiality work within some enterprises has not done well, which has a certain negative impact on the financial reflection of supervision and audit supervision visa work. Pay attention to. If there is a certain degree of leakage in the financial reflection and audit supervision work, whether it is intentional or unintentional, it will bring a lot of inconvenience to the company's comprehensive work. Management risks include financial accounting reflection and audit supervision risks. At present, in the implementation of government affairs and "Sunshine Management", on the one hand, it has brought vitality to the internal audit work of the enterprise, and on the other hand, there are some shortcomings. The announcement of the public often affects the internal audit effect of the enterprise. In response to the above phenomena, we must strengthen the leadership of financial management and audit verification of business confidentiality, improve awareness, and often organize relevant personnel to learn the confidentiality system and relevant confidentiality measures to incorporate them into daily work management. Institutionalization and legalization, establish a concept of confidentiality, and enhance the sense of confidentiality and responsibility.
The specific internal audit work, we must strictly control the "seven levels" of confidentiality work: First, pay attention to the method and method in the process of work, and "export". The second is that in the process of implementing the "Sunshine Project" to increase transparency, in addition to the work regulations, other contents that need to be announced should be analyzed, and they should be cautious, and they must "publicize the customs" as well as other government affairs. The third is to strengthen the confidence and courage of managing management in accordance with the law, do your job well, fulfill your obligations, and make good "responsibility". The fourth is to overcome the thoughts of "old good people", change ideas, stand firm, and put good "ideas". The fifth is to strengthen the quality education of internal auditors, conscientiously implement the "audit supervision and avoidance system", improve the consciousness of financial accounting and auditors, and "control the system". Sixth, for those "unpredictable and not allowing" issues, we must consult relevant laws and regulations, carefully verify, adhere to the principles, say less "too much words", and make good "principles". Seventh, the most important thing is to have discipline, to safeguard the interests of the group, the spirit of the group's interests, and the "discipline".