What are the methods used by national audit institutions to guide and supervise internal audit?

It is an important duty of China's audit institutions to guide and supervise the internal audit institutions according to law. In order to strengthen and improve the guidance and supervision of internal audit, the National Audit Office issued the Provisions on the Guidance and Supervision of Internal Audit of Audit Institutions in February 196, which clearly defined the object, content, methods, application scope and legal basis of the guidance and supervision of internal audit of audit institutions. The implementation of this regulation has played an important role in strengthening internal audit work and improving professional quality. 1998 after the institutional reform, the national audit office changed the internal audit institute into the internal audit institute to guide the internal audit work in a unified way. ?

1. What are the contents of the guidance and supervision of state audit institutions?

National audit institutions shall guide and supervise the internal audit business of various departments and local people's governments, state-owned financial institutions, enterprises and institutions and other units as stipulated by laws, regulations and rules in the State Council. The contents of guidance and supervision mainly include:

1. Put forward the draft internal audit business regulations, and formulate internal audit standards and other internal audit business rules and regulations; ?

2. To study and formulate plans and measures to strengthen internal audit business, and organize their implementation; ?

3. Guide and supervise the departments and units to establish and improve the internal audit system, and carry out internal audit business according to laws and regulations; ?

4. Supervise and inspect the internal audit quality of departments, enterprises and institutions; ?

5. Summarize and popularize the experience of internal audit and publicize the results of internal audit; ?

6. Require internal audit institutions to report the work and achievements of internal audit business in a timely manner; ?

7. Require audit institutions at lower levels to report the work and results of internal audit business in accordance with regulations; ?

8. When auditing the audited entity, check and evaluate the relevant work results of internal audit business, and determine the utilization degree of internal audit work results accordingly; ?

9. When it is found in the audit that the internal audit system of the audited entity is not perfect and the internal audit work is weak, opinions and suggestions should be put forward to establish and improve the internal audit system and strengthen the internal audit business. ?

Two. What is the division of authority for the guidance and supervision of state audit institutions?

At present, China's national audit institutions take a piecemeal approach to the guidance and supervision of internal audit, combining hierarchical management with centralized management. The state has established an internal audit association to guide and supervise the internal audit business throughout the country; Local audit institutions at all levels shall guide and supervise the internal audit business within the jurisdiction of local audit; The internal audit institutions at higher levels are responsible for guiding and supervising the internal audit work of their subordinate units. ?

The above division of authority makes China's internal audit form two parts: departmental internal audit and unit internal audit. Departmental internal audit is to set up internal audit institutions in government departments to audit the financial revenue and expenditure and economic activities of enterprises and institutions within their jurisdiction. The internal audit of departments in China is dual. For national audit institutions, departmental internal audit is internal audit. But for its subordinate units, it has the nature of external audit to a certain extent. Internal audit of units includes internal audit of enterprises and internal audit of administrative institutions, which is directly guided and supervised by the internal audit institutions of corresponding departments. ?

III. Methods of guidance and supervision by state audit institutions?

According to the Audit Law and the relevant provisions of the Audit Office on internal audit, audit institutions at all levels should pay attention to several principles when guiding and supervising internal audit work: first, guide macro-plans and avoid excessive and detailed administrative intervention; Second, according to the different situations of internal audit development in various localities and departments, we should conduct classified guidance to avoid "one size fits all"; Third, pay attention to the infrastructure construction of internal audit work, and help and guide departments and units to establish and improve internal audit institutions. ?

National audit institutions can choose the following methods when guiding and supervising internal audit:

1. Formulate and improve laws, standards, policies and plans related to internal audit, and guide and standardize internal audit work from the perspective of system construction. ?

2. Communicate the work plan, work focus and work methods of audit institutions to internal auditors in the form of annual audit work meeting to guide the development planning and direction of internal audit work. ?

3. Constantly summarize and popularize the technical methods and advanced experience of internal audit, vigorously commend and publicize the advanced units and figures of internal audit, and promote the in-depth development of internal audit through pilot projects. ?

4 combined with the daily audit of audit institutions, through the inspection and evaluation of internal audit work, reveal the existing problems, guide and supervise the internal audit work. ?

5. Through the training of internal auditors, help internal auditors improve their own quality and help internal auditors do a good job in team building.