Summary of audit work

Summary of audit work 1

20xx is a year in which our county’s centralized accounting work continues to deepen the reform and continuous improvement. It is also a year to further improve the quality of employees, standardize financial accounting, and strengthen accounting. A year to supervise, improve accounting services, and build a harmonious organization. Over the past year, with the attention and care of the county party committee and the county government, under the correct leadership of the Finance Bureau, and with the strong support and cooperation of all units under the county government and the finance bureau's departments, we have adhered to Deng Xiaoping Theory and the "Three Represents" "Important thought as the guide, with the spirit of the Fourth Plenary Session of the 17th CPC Central Committee as the guideline, conscientiously implement the Scientific Outlook on Development and the spirit of the central, provincial, municipal and county financial work conference, learn by doing, learn by doing, and improve while working. Improvement, through the joint efforts of all cadres and workers, advancing with the times, pioneering and innovating, strengthening the internal management of the accounting center, standardizing the basic accounting work, strengthening accounting review and supervision, improving the level of accounting services, and successfully completed various work tasks. The main work is now reported as follows:

1. Improve the rules and regulations and standardize centralized accounting

The system construction of the accounting center is not only a specific specification for the normal operation of the accounting center , the units included in the departmental budget shall strictly follow the budget expenditure, and no "two skins" of budget and expenditure will be allowed, nor will over-budget expenditures occur; items that meet the standards of state-owned fixed assets must be filled in with "fixed assets" and entered into the warehouse According to the order, reasonable procedures must be performed for fixed assets and low-value consumables that are reported destroyed or damaged to ensure the safe and effective use of state-owned assets; unreasonable, illegal, exceeding standards, and exceeding the scope of expenditures must be resolutely refused to pay, And do a good job of explaining the unit.

2. Strictly control accounting “supervision”.

In the past year, *** corrected and returned more than 70 incomplete and non-compliant expenditures, involving more than 250,000 yuan; it refused to pay more than 30 unreasonable expenditures, involving more than 200,000 yuan. Strengthened financial review and supervision, eliminated the occurrence of some violations of regulations and disciplines, effectively adjusted and optimized the expenditure structure, saved fiscal expenditures, and improved the efficiency of the use of fiscal funds.

3. Strengthen basic accounting work and improve accounting service quality

1. Strengthen basic accounting work and provide accurate accounting information. At the beginning of the year, in strict accordance with the provisions of the "Accounting System for Administrative Units" and "Accounting System for Public Institutions", the first-level accounting subjects were improved, detailed accounts were set up under the current budget revenue and expenditure accounts, and intermediate detailed accounts were set up according to the actual needs of unit management, and the Non-uniform and non-standard subjects set by different units; careful organization, centralized training, and active deployment, and timely transition of new and old accounting subjects of administrative institutions; in the work process, through multiple personnel and multi-level Audit and control, constantly standardize accounting behavior, ensure that the financial expenditure status of each unit is truly reflected, strengthen the verification and write-off work of bill collection, timely submit bill usage statements, ensure the safe use of bills and timely entry of funds; do a good job carefully Voucher entry, report printing, and timely submission of accounting statements to the unit have strengthened accounting statement analysis, effectively improved the quality of accounting information, and provided accurate information for macro-decision-making by the accounting department and financial management of the budget unit; accounting is done in accordance with regulations Binding and smooth handover of files to ensure the safety and integrity of accounting file management; timely reconciliation of bank deposits to ensure the safety of funds.

2. Correctly handle the relationship between service and supervision to promote the development of the economy and various undertakings. In actual work, we first improve the service system, integrate supervision into services, further standardize service terms, provide high-quality services, and implement delayed services, appointment services, and first inquiry services to facilitate staff; second, we do a good job in accounting services At the same time, it helps the accounting units to provide financial analysis services, assists the units in preparing the beginning of the year budget and the year-end final accounts, strengthens communication and understanding, explains the policies, and serves as a good financial management consultant; the third is to provide social security and maintain stable large-scale public finance. Expenditures, centralized efforts are used to review, handle payments and reimburse accounts, ensuring that financial expenditures are in place in a timely manner and effectively promoting the development of the economy and various undertakings.

4. Enhance the awareness of coordination and cooperation and promote the development of various tasks

The nature and functions of the accounting center determine that it is a public institution with a wide range of coverage and strong policy implications. Coordinating various relationships is the key to ensuring that they can fully perform their functions. Over the past year, we have combined the characteristics of our own work and enhanced our awareness of coordination and cooperation, thus promoting the development of various tasks.

1. Strengthen communication and contact with various functional units within the bureau to promote each other’s work. Over the past year, we have assisted in the connection of new and old accounting accounts of administrative institutions, the investigation of the payment of allowances and subsidies for financial burden personnel, various financial inspections, department budget execution, year-end final accounts, etc. At the same time, we have provided financial status inquiries of accounting units to various business services offices. service, and do a good job in financial management at the same time.

2. Cooperate with the disciplinary inspection and supervision departments to do a good job in anti-corruption and root cause control. In conscientiously implementing and implementing the old and new "six systems", we designed the "Unit Reimbursement Review (Joint Signature) Form", which added "insurance" to the fact that every expenditure of the accounting unit must be jointly signed. Among daily expenditures, large expenditures and major project expenditures of the unit must be accompanied by copies of the unit's public evaluation or joint review; especially in the implementation of the new "three systems", we closely cooperate with the work of superior leaders. Audit and Audit Work Summary 2

Audit and Audit Work Summary Over the past year, under the correct leadership of the superior authorities and the county association, the Audit and Audit Department strictly followed the overall work ideas determined at the beginning of the year and changed the audit work concept. Improve work efficiency and carry out comprehensive audit work focusing on key aspects such as compliance and law-abiding operations, implementation of internal control systems, standardized management, and risk prevention, which effectively promotes the legal compliance and risk prevention of all outlets within the jurisdiction. The main work of the past year is now reported as follows

1. The main work carried out by the Audit and Audit Department throughout the year

(1) Focusing on the central work, highlighting the key points of audit, and effectively carrying out various audits Audit work.

(1) Carry out sequential audits **** times throughout the year to regularly monitor various business risk conditions.

Sequential audit is an effective method to regularly inspect various business operations of credit unions during audit inspections. Over the past year, our department has used sequential audit to find out the bottom line, grasp the actual situation, standardize operations, and prevent and control Basic work on risks, and adopt flexible and diverse audit methods based on the actual risk status of each outlet, focusing on the compliance of new loans at some outlets, system implementation, settlement business compliance, important blank voucher management, cash management and We conducted focused inspections on compliance operations and other aspects, and carried out more detailed and comprehensive audits and inspections on all aspects involving internal management and operational risks. Throughout the year, the Audit and Audit Department plans to conduct **** sequential audits, issue * audit correction notices, conduct an in-depth search for problems existing in the operation of various businesses, and greatly promote the standardization of various businesses. handle.

(2) Based on the business operation status, targeted special inspections will be carried out **** times throughout the year. In order to effectively prevent operational risks and achieve legal and compliant operations, the Audit and Audit Department promptly carried out various special inspections based on business operation conditions throughout the year. Special inspections were carried out **** times throughout the year, and in-depth searches were carried out by the Associated Press problems in various businesses.

First, at the beginning of the year, a special inspection was conducted on the year-end financial accounts of 20xx, and the problems existing in the inspection were supervised and rectified; second, the new reports of the Associated Press after May 1, **** An off-site inspection was conducted on the quality of new loans. Through effective monitoring of the quality of new loans, the quality and risk status of new loans were further clarified, providing a reliable basis for leadership decision-making; thirdly, in order to promote credit assets under the jurisdiction of the whole The five-level classification work of non-credit assets was carried out in a solid and orderly manner. In May 20xx, the audit department carried out a special inspection of the five-level classification to promote the establishment of a prudent operation and risk-based management concept by strengthening risk management; Fourth, in response to the risk points that existed in the mortgage loan inspection last year, a special follow-up inspection of housing mortgage loans was carried out in a timely manner to promptly check whether the mortgage loan risks were controlled in place and whether various measures were effectively established, further promoting the development of the association's mortgage loans. Fifth, in order to promptly find out the problems and difficulties in the credit loan business newly launched last year, a special inspection was carried out on the credit business in a timely manner, and the operation of the credit loan business was accurately grasped through the inspection, achieving the goal of promoting the joint The company operates prudently, improves the credit working mechanism, and standardizes the purpose of credit management, which greatly promotes the healthy development of the credit business; Sixth, in order to further standardize the implementation of loan interest rates and ensure that loan interest rates are implemented in accordance with regulations, the Audit and Audit Department in May 20xx An off-site special inspection was conducted on the implementation of interest rates across the jurisdiction, and problems existing in the implementation of some loan interest rates were promptly corrected; seventh, a special inspection was carried out on bank acceptance bills, and the bank acceptance bill business had no real trade background and reverse procedures Operations and other phenomena were corrected, promoting the healthy and sustainable development of the acceptance bill business; eighth, in accordance with the regulatory requirements of the banking regulatory department, special inspections were carried out on the loan status of employees of the association and their close relatives, effectively avoiding hidden risks; ninth, in accordance with the regulatory requirements The Associated Press arranged a special audit on the capital flow of large loans and land mortgage loans in the first half of the year; tenth, in order to strengthen financial expense management and improve cost accounting levels, the Audit and Audit Department conducted a special inspection on the financial revenue and expenditure in the first half of the year, and conducted The existing problems were corrected; in addition, the Audit and Audit Department conducted *** 8 special audits on the loans handled by the three loan handlers Zhang XX, XXX, and XXX throughout the year. Through meetings, phone verification, and internal review of relevant information, we checked more than 600 loans in total and found out whether illegal fake loans and loans to large households were issued in responsible loans. We also collected evidence for loans handled in violation of regulations. Any violations found during inspections will be promptly transferred to the disciplinary inspection and supervision departments for handling in accordance with regulations.

(3) The Audit and Audit Department carried out timely economic responsibility audits of **** outgoing directors throughout the year. In accordance with the requirements of the audit work, the Audit and Audit Department supervised the asset transfer of the ***** successor branch directors in the entire jurisdiction throughout the year, and conducted on-site inspections of the operation, management and performance of duties by the outgoing branch directors during their term of office. Auditing, based on the principle of "objectivity, fairness and seeking truth from facts", makes an objective and fair evaluation of the outgoing director's work performance during his term, ***forms an outgoing audit report****, and raises issues raised during the inspection rectification suggestions. Through the asset handover work, the responsibilities of the departing and successor directors are further clarified, and the asset quality status is further clarified, which has played a good role in promoting the healthy and sustainable development of the various businesses of the association.

(4) Jointly carry out inspections with other relevant functional departments for the first time.

The first is to cooperate with the Security Department and the Finance and Accounting Department to conduct inspections on cash, important blank vouchers, business seals, and security during the Spring Festival to eliminate various safety hazards in a timely manner; the second is to cooperate with the Credit Management Department, the Board of Directors Work Department, the Discipline Inspection and Supervision Office and Each marketing department carried out non-performing loan risk investigation and collection work from May to October, and after the investigation completed a summary report was submitted to the Associated Press; third, in November, an inspection team was formed in conjunction with finance, credit, and offices to seriously carry out "standardized The inspection work will be carried out during the acceptance phase of "Management Year", and a summary report will be formed and submitted to the Associated Press after the inspection.

(2) Solidly carry out the "Year of Implementation of Internal Control and Case Prevention System" activities to promote the safe operation of the association. In order to effectively implement the 20xx "Internal Control and Case Prevention System Implementation Year" activities of the China Banking Regulatory Commission, the Audit and Audit Department was responsible for the arrangement, coordination, supervision, inspection, assessment and accountability of the "Execution Year" activities throughout the entire jurisdiction. First, by formulating the "Implementation Plan for the "Year of Implementation of the Internal Control and Case Prevention System"", the work steps, methods and requirements were clarified, so as to be targeted and carried out in an orderly manner; second, by signing responsibility letters at all levels, the responsibilities for case prevention and control were assigned Implemented in every position and every employee. The work goals and tasks of the "Execution Year" were clarified, which provided a guarantee for consolidating the results of case prevention and control of the ** Association and building a long-term mechanism for case prevention and control; third, conscientiously carried out self-examination by supervising business outlets and various functional departments of the Association and inspection work to ensure that risk investigation and rectification are in place; fourth, by summarizing the implementation of the "Year of Implementation" activities, the results achieved, and existing problems, the level of case prevention is continuously improved.

(3) In accordance with the provisions of the "**** County Rural Credit Cooperative Association's Bad Debt Identification and Write-off Operating Procedures (Trial)", conduct a strict review of the bad debt write-off information. Throughout the year, the Audit and Audit Department*** completed the review of the write-off information for each item, and provided clear reasons for not recognizing the information that did not meet the write-off conditions, promoting the standardized operation of bad debt write-off.

2. What are the main practices of department work in 20xx?

(1) Carry out various audit work in strict accordance with the "Audit Work Procedures" and standardize audit behavior.

Since the beginning of this year, our department has always insisted on carrying out various audit work in accordance with the "Audit Work Procedures" formulated at the end of the previous year, and continuously realized the standardization of audit work. First, before conducting the audit, strictly follow the principles of materiality and prudence to prepare the audit plan, and based on the assessment of audit risks, determine the object, scope, content, methods and work steps of the audit based on the audit objectives; second, during the implementation of the audit During the process, pre-trial talks were held with the audited unit to understand the overall operation, business management status, main problems and risks of the audited unit, etc.

During the audit implementation process, the problems found and the audit work results are reported back to the audited department on-site and the audited unit is required to sign for confirmation to ensure the quality of the audit work; third, after the project is completed, the auditors are required to conduct careful analysis, research and processing Refine and put forward targeted audit suggestions, and promptly report important matters found in the audit to the relevant business management departments and the entire jurisdiction to ensure that the audit conclusions and suggestions put forward in the audit report are effectively implemented; Fourth, in accordance with the audit work procedures, Conduct audit follow-up inspections in a timely manner after a certain period of time to ensure that risks are resolved and all measures are implemented.

(2) Punish various violations strictly in accordance with the "Audit Punishment Measures" and continuously increase the transfer of serious violations. Since the beginning of this year, the Audit Department has increased penalties and accountability for problems that have been repeatedly investigated and punished this year.

In response to the problems discovered during the inspection, our department adopts a method of combining criticism, education and financial penalties. *** rectification notices are issued throughout the year, and the relevant responsible persons for violations are strictly in accordance with the "** Associated Press "Audit Punishment Measures (Revised)" has been punished. **** fine notices have been issued throughout the year, and violators have been punished **** times, with a penalty amount of ****** million yuan, and vigorously corrected various violations.

Matters that are found to have serious violations during inspections will be promptly transferred to the disciplinary inspection and supervision department for handling in accordance with regulations, and ****** internal supervision and inspection transfer letters will be submitted to the Board of Supervisors throughout the year. The person ***** was handed over to the disciplinary inspection and supervision department for handling according to regulations. The transfer gave full play to the role of auditing in checking and correcting errors, and effectively curbed irregularities in operation and management.

(3) Continuously improve the department’s own supervision and inspection level and improve the audit and supervision working mechanism.

Only by learning, understanding, and integrating the business can we discover, raise, and solve problems in the audit work. In order to realize the normal performance of the audit work function, we can truly detect hidden dangers, plug loopholes, and For the purpose of building a system and strengthening management, our department has always regarded improving the department's own supervision and inspection level as an important task over the past year. First, it regularly organizes department personnel to conduct training and study by purchasing relevant books to continuously enhance department audit-related knowledge. , by constantly learning from the inspection methods of higher-level regulatory departments, constantly enhancing the professionalism, sense of responsibility and legal discipline of the auditors; secondly, actively selecting personnel to participate in the audit work of higher-level joint agencies, learning from their audit experience and methods, so as to learn from each other's strengths and make up for their weaknesses, so that I can use them The third is to maintain communication with the audit staff of neighboring fraternal associations at any time, to be aware of new problems and new situations that arise, and to achieve the purpose of effectively identifying and avoiding risks; fourth, the department is based on the "Audit" formulated at the beginning of the year The "Division of Work in the Audit Department" clarifies the division of labor among department personnel, and clarifies inspection responsibilities in accordance with the principle of who inspects, who signs, and who is responsible during the audit and inspection work, laying a solid foundation for improving the quality of audit work.

(4) It is to innovate audit methods and improve work quality. In 20xx, the audit further shifted from compliance audit to risk management audit. By optimizing the audit process and ensuring the overall work quality, the risk points of the audit projects were classified and managed according to the risk level to improve work efficiency. By improving the analysis and utilization of system data, the audit can further move towards electronic auditing. By collecting information, visiting and investigating, talking to the audited units, and extracting data for sampling inspection, the focus, scope and methods of the audit project were determined, and the audit method was transformed from a comprehensive inspection of accounting data in the past to a focus on evaluating internal risks. Control-based sampling methods gradually improve the quality of audit work.

3. Problems existing in the work in 20xx?

Over the past year, the Audit and Audit Department has successfully completed various tasks in accordance with the arrangements and arrangements of the superior authorities of the Associated Press, and given full play to The supervisory role of auditing and auditing. But while affirming the achievements, there are also some problems.

(1) Insufficient learning and understanding, weak sensitivity to problem discovery, insufficient innovation in supervision and management concepts, simple methods, insufficient in-depth detection of hidden risks, and lack of foresight in risk prevention. further improve.

(2) Because loopholes in some business control links in the integrated business network system were not discovered in time, existing risks could not be resolved in the first place and there was a lack of supervision.

(3) The supervision and implementation of rectification measures for some discovered problems were single, and some problems were not effectively rectified. Some outlets still attach importance to operations and neglect management. In particular, they do not have adequate understanding of preventing and resolving risks, and illegal operations occur from time to time.

4. Work plan for next year?

The audit work in 20xx will continue to focus on the overall work idea established by the County Association, with "safe operation, legal compliance, risk as the focus" "This" as the audit concept, further improve the audit system, increase the intensity of audit penalties, and continuously promote the institutionalization of audit audits, programmatic audit inspections, formatting of audit documents, electronic audit methods, clarification of audit responsibilities, and standardization of audit penalties. , expand the scope and depth of audits, vigorously improve internal management levels, comprehensively improve audit capabilities, actively explore risk-oriented internal control audit methods, and promote the transformation of internal audits from compliance audits to risk management audits, Further promote the legal and compliant operation and steady development of rural credit cooperatives in our county. First, continue to carry out in-depth sequential audits. Taking risk control as the starting point, strengthen the audit of internal control systems and business processes, find weak links in internal control, and achieve inspections through inspections of key links, key positions, key personnel, and inspections of compliance and legality of business operations. Full business coverage. The second is to continue to carry out various special inspections on businesses and links that had many problems and were prone to problems in the previous year, and to conduct in-depth searches for problems in the audited objects. The third is to continue to do a good job in supervising the assets of the departing director, so that the responsibilities between the departing director and the successor director can be further clarified, and the asset quality can be further clarified. The fourth is to do a solid job in preventing and controlling cases in 20xx. Ensure the safe operation of the association. Fifth, we will further strengthen the follow-up inspections of various inspections to ensure that measures are implemented and risks are fully resolved. The sixth is to further strengthen the construction of the audit team, improve the quality and efficiency of audit work, maximize the role of audit functions, and protect the healthy development of the county federation to the maximum extent. Audit work summary three

Since this year, the XX Provincial Federation of Rural Credit Cooperatives Office has attached great importance to the audit work, rationalized ideas, determined measures, improved mechanisms, innovated methods, quantified work goals, and focused on doing a good job Implement and strive to improve the execution and supervision of audit work to safeguard the healthy and rapid development of credit cooperatives.

First, raise awareness and pay attention to audit work. Auditing is a job with strict policy, strong business nature, wide scope of work and wide coverage. The office puts audit work on its important agenda, attaches great importance to and fully supports audit work, highlights the relative independence of the audit department, establishes audit prestige, and gives full play to the "immune system" function. At the same time, all units are required to change their understanding of audit work, establish the idea of ??"no fear of strictness in analysis, no fear of ugliness in exposing problems, and no fear of pain when touching on problems", and strengthen the "no competition for points, deducting or not deducting points, and proactively asking for deductions on ambiguous issues". awareness of "dividing" and treat audit inspections with a proactive attitude.

The second is hierarchical management and improving the supervision mechanism. The office is mainly responsible for auditing county-level cooperatives and a certain proportion of grassroots cooperatives. County-level cooperatives are mainly responsible for implementing full-coverage audits of outlets within their jurisdiction. Each professional department of the association is equipped with full-time counseling and mobile inspection personnel. Full-time counselors are mainly responsible for providing guidance to outlets within their jurisdiction, and mobile inspection personnel mainly participate in various inspections organized by the office. Improve inspection and counseling records, innovate inspection, supervision, auditing, and counseling work methods to ensure the effectiveness of counseling and inspections.

The third is to clarify goals and implement work responsibilities. The office has formulated assessment methods for the audit department and clarified task objectives; it has implemented audit management indicators for county-level cooperatives and included them in performance evaluations. The office implements a contact point system, and the audit department personnel include the association, responsible for inspection and supervision; the association carries out audit work pairing activities and invites each other to conduct audits; the audit department network of the association implements a fragmented responsibility system, responsible for all audit work All business outlets are required to conduct full coverage and regular inspection and supervision. The audit section of the office, the chief supervisor of the association, and the manager of the audit department signed target responsibility letters at all levels, forming a responsibility mechanism of "grasping one level at each level and implementing it at all levels" to ensure that there are plans throughout the year and breakdowns every month. Comprehensive coverage, leaving no blind spots, and focusing on key points.

The chairman of the board of supervisors of the Associated Press is required to inspect all business outlets within his jurisdiction within the year, establish a register of violations, and promptly supervise corrections and prevent and control risks. Quantify audit indicators, link auditor salaries with audit fines, and urge auditors to perform their duties.

The fourth is to seek truth and be pragmatic to improve audit effectiveness. Establish a project to put an end to "half-baked" projects, achieve results if there are audits, continuously improve the quality and level of audit work, and achieve results after each audit, and improvements after repeated audits. We must deal with the problems discovered in the audit to the end, carry out rectification and follow-up inspections, strengthen the application of audit results, and promptly transfer audit issues to the supervision department for processing.