Summary of auditors' work

The auditor's work summary, a period of hard study and work has come to an end, it is time to write a work summary. Work summary can help a person to review his work well, but many people are not good at writing work summary. Below I sorted out the work summary of the auditors.

Summary of auditors' work 1 Under the leadership of the Municipal Audit Bureau and the Municipal Administration of Non-governmental Organizations, under the specific guidance of the Provincial Internal Audit Association, and with the strong support of all member units, the Internal Audit Association of our city has well performed its functions of publicity, service, communication and management. The city's internal audit work has made new achievements.

I. Overview of Internal Audit in the City in 20XX

At the end of 20XX, there were 158 full-time internal audit institutions and 503 full-time internal auditors. According to the statistics of the units that submitted the annual report, 6,534 audit projects were completed throughout the year (including financial revenue and expenditure audit 1.393, benefit audit 293, economic responsibility audit 546, infrastructure audit 1.39, special audit 283, internal control audit 360, risk assessment 4 and other audits1.5/kloc). Eight major cases were found, with an increase of 654.38+0.5389 million yuan, 2,347 audit recommendations were made, 7 cases were transferred to judicial organs, 22 cases were recommended to be given administrative sanctions, 5 cases were transferred to judicial organs for handling, and 65,438+0.34 financial statements were audited and signed. Submit excellent audit projects 14 (including 7 provincial evaluations and 6 awards), and submit provincial evaluation research papers 1 1, all of which won awards.

Second, the main work of the Association

In 20XX, the Internal Audit Association of our city has done the following work in membership management, education and training, business guidance, publicity and exchange, assessment and incentives.

1, adopt various ways to enhance the vitality and cohesion of the association.

First, organize the second president, secretary general, standing Council and the third Council meeting. On February 6th, a meeting of the President and the Secretary-General was held to discuss the development direction of the internal audit work in our city under the new situation after "decoupling" and to study the matters of the Third Council of the Second Session. On March 6th, the Standing Council of the Audit Bureau of all districts and counties (cities) was held to inform the preparatory work of the Third Council of the Second Session and put forward guiding suggestions for the internal audit work of all districts and counties (cities). On March 25th, the Third Council of the Second Session of the Municipal Tobacco Company was held. Convey the spirit of the Fourth Session of the Third Provincial Council; Arrange the 20XX annual internal audit work in our city; Review the revised Articles of Association of Changde Internal Auditor; Increase and adjust group members, directors and executive directors; Commend the advanced units and individuals awarded by Changde Municipal People's Government from 2007—20XX; Notify and commend outstanding projects selected by provinces and cities; Inform and commend the winning papers of theoretical research in the province. On June 9th, the standing meeting of each district and county (city) audit bureau was held in the Municipal Audit Bureau. The meeting briefly reviewed the internal audit work in the first half of the year and the work assumption in the second half of the year; Arrange to collect and sort out the investigation matters related to the 25th anniversary of the internal audit work in our city; Arrange registration for the 20XX CIA exam; Arrange and hold follow-up education and training courses for internal auditors; Arrange to subscribe to China Internal Audit magazine for 20XX years. The audit bureaus of all districts and counties (cities) have successively held internal audit work meetings. The second is to visit the leaders of district/county (city) audit bureaus and visit member units. /kloc-visited the leaders of audit bureaus in 9 districts and counties (cities) from 5/0 to 20/2 to report their work, solicit opinions, exchange ideas and contact feelings; Since 1 4, we have visited most member units, such as Municipal Finance Bureau, Taoyuan County Finance Bureau, Local Taxation Bureau, Municipal Electric Power Bureau, Municipal Tobacco Monopoly Bureau, Changde Cigarette Factory, Changde Textile Machinery, Changde Tobacco Machinery, South China Optoelectronics, etc., to strengthen the contact with leaders of member units and internal audit institutions. By strengthening the interaction and cooperation between the internal audit association and its member units, the vitality and cohesion of the association have been enhanced.

2, vigorously carry out internal audit research work, collect and sort out the relevant information of the 25th anniversary of the city's internal audit work.

On June 9th, a meeting of the executive directors of the audit bureaus of all districts and counties (cities) was held to convey and implement the spirit of the notice of the Provincial Internal Audit Association on collecting and sorting out the relevant materials of the 25th anniversary of the internal audit work in our province. Participants believed that it was a good thing to collect and sort out the information of the 25th anniversary of internal audit. A comprehensive summary of the internal audit work in history is conducive to improving the status of internal audit work and the sense of honor of internal auditors, and is of great historical significance for implementing the new concept of internal audit, promoting the transformation of internal audit, promoting the development of internal audit and affirming the achievements of internal auditors. Participants said that they will be highly responsible for the internal audit units and internal auditors and do this work in a down-to-earth manner. Through a month's solid work, this paper systematically summarizes the achievements, advanced experience and effective methods of the internal audit association of our city since its establishment from two aspects: main achievements and specific work.

3. Develop new ideas, explore internal audit theory and exchange internal audit experience.

The first is theoretical discussion. In 20XX, the Internal Audit Association of our city organized a seminar on "Internal Audit and Construction of Internal Control System" in coordination with the implementation of "Basic Standards for Enterprise Internal Control". Continue to deepen and innovate organizational forms and enhance the effectiveness of theoretical research. The specific requirements are: fixed quantity, guaranteed quality and improved level. The provincial internal audit association 1 1 theoretical research articles were selected. The book "Administrative Organs and Internal Control System" written by Comrade Li Yunfei won the National Excellent Papers Appraisal Award and the Second Prize of Provincial Excellent Papers, and the other nine won the Third Prize of Provincial Excellent Papers. 1 won the Excellence Award.

The second is the exchange of experience in internal audit work. On April 28th, a symposium on "Purchasing Materials by Comparing Quality with Price" was held. Changde Tobacco Factory, Changde Tobacco Machinery, Changde Textile Machinery, Shimen Datang Power Generation, Jinjian Rice Industry, South China Optoelectronics and the First People's Hospital attended the forum, and introduced their respective experiences, forming a * * * understanding: internal control is the main body of internal audit work, and this work should be done well: first, leaders attach importance to it, second, departments cooperate, and third, their own work effectiveness. Their experience has been published in Changde Internal Audit in stages.

4. Persistently organize the registration of CIA exams and promote the professionalization of internal audit teams.

At present, the CIA qualification examination has become one of the most authoritative qualification examinations in China. In 20XX, the Internal Audit Association of our city increased its publicity. First, on June 9th, the Standing Committee of the Audit Bureau of each district, county (city) was held to arrange the registration of the 20XX CIA exam. The second is to publish the experience article "Talking about CIA" by Comrade Jiang Daodan of Hanshou County Audit Bureau in Changde internal audit, and select it in Hunan Internal Audit to introduce the methods and skills of CIA examination and explain the difficulties and doubts in CIA examination. The third is door-to-door publicity, such as hunan university of arts and science. Through publicity, 27 comrades applied for the CIA.

5. Pay special attention to education and training, and comprehensively improve the professional quality of internal auditors.

According to the requirements of adapting to the transformation, changing ideas and updating knowledge, the professional ability of internal auditors will be continuously improved. On March 8/kloc-0 (Chang Shen nei Xie Han [20xx] No.5), our department forwarded the document of Shen Xiang neixiezi [2007] 12, requesting all member units to seriously implement it and organize its implementation. According to the training arrangement of the provincial internal audit association, 50 people in our city participated in the qualification examination training, and 20 people participated in the follow-up education training organized by the provincial association. In order to popularize the basic knowledge of computer and improve the practical operation ability of internal auditors. From July 13 to July 17, Changde Audit Bureau held a training course on the popularization of information systems and computer-aided auditing, which was attended by 104 people in the whole city. Taoyuan County Internal Audit Association held a class for internal auditors at the Party School of the county party committee on September 25th, and invited Zhang Lianhua, president of the provincial association, to explain the basic norms of enterprise internal control. In addition, the People's Bank of China, Changde Textile Machinery, hunan university of arts and science, Changde Education Bureau and other units respectively participated in various internal audit classes organized by the group company, superior departments and the National Audit Office.

Three, the main characteristics of the internal audit work in our city

1, leaders attach importance to it and support it effectively.

On March 25th, Comrade Chen Weiming, Vice Chairman of CPPCC and Deputy Director of the Municipal Audit Bureau, stressed at the Third Council of the Second Session of Changde Internal Audit Association: "Further strengthen the leadership of internal audit and promote the sustainable development of internal audit". "In recent years, the internal audit work in our city has made some achievements, which is inseparable from the great attention, care and support of leaders at all levels." At the end of the year, the Municipal Audit Bureau shall inspect and assess the internal audit work of the district and county (city) audit bureaus. The deputy county magistrate in charge of audit in Lixian often listens to the report of internal audit work, repeatedly instructs to do the internal audit work well, and encourages internal auditors. The party group of the Audit Bureau holds special meetings regularly to study the internal audit work, listen to the internal audit work report, solve difficult problems and ensure the internal audit work funds. Comrade Li Xianzhong, Director of Audit of Linli County, delivered an important speech at the 2009 internal audit meeting held on June 3rd, which can be summarized as "three sincerity". First, we should solve the problem of sincere understanding, and understand that the main functions of internal audit work are "prevention", "disclosure", "resistance" and "health care"; Second, we should solve the system problems sincerely, that is, set up internal audit institutions, equip full-time personnel, grant internal audit authority, solve internal audit treatment and hold accountability; The third is to solve practical problems in good faith, that is, internal auditors should set a good position, do a good job and establish a good prestige. You should be both a guardian and a counselor. Taoyuan County Internal Audit Association actively reported to the county government and the organization department of the county party committee, won the support of the government and the organization department for internal audit work, and incorporated the internal audit work into one of the target assessment contents of the government work and the party building work of the organization department. The party group of Tianjin Audit Bureau attaches great importance to the internal audit work, and takes the internal audit work as an important part of the audit work, which is included in the agenda and the post target assessment. First, adjust the leading group of internal audit work, with the director as the leader, a deputy director in charge and an old cadre in charge; The second is to develop associations and strengthen the internal audit team; Third, the main leaders of the bureau party group and member units are in charge of internal audit work. The city held two internal audit work meetings, and the director made a speech and put forward work requirements, which greatly encouraged and supported the internal audit work. The leaders of Yun Xin Group attached great importance to the internal audit, strongly supported the internal auditors to perform their duties according to law, personally deployed and guided the work, listened to the report in time, and urged the internal audit results to be implemented. In the past, the internal audit of the West Lake Management Area was always managed by the secretary of the Discipline Inspection Commission, but in the second half of this year, it was directly managed by the director of the Management Committee, which ensured the normal funds for the audit work and improved the office conditions. Wuling District Education Bureau decided to hire two new part-time auditors to assist the Audit Bureau in its audit work. The party group of Shimen County Civil Affairs Bureau made it clear that the leader of the discipline inspection team focused on the special audit of the management and distribution of special funds for civil affairs, and hired more than 70 NPC deputies or CPPCC members as supervisors of the management and use of civil affairs funds throughout the year. Anxiang Cultural Bureau will incorporate the final conclusion of internal audit into the year-end assessment of each unit. Xiong, director of Hanshou County Education Bureau, emphasized the internal audit work many times at the meeting, and put forward the requirements of "pressing quantity, ensuring key points, grasping quality and improving level" for the internal audit work.

2, in-depth grassroots research, strengthen service guidance.

Taoyuan county internal audit association fully guides the internal audit work of the county. First, hold a lecture on "Procedures and Documentation of Internal Audit", and distribute the lecture notes to the internal audit unit in September for guidance from the most basic and practical place of the internal audit unit; Second, the "Several Issues on Internal Audit Handling and Punishment" was issued to guide internal audit units to start with the most urgent problems to be solved; The third is to invite experts and scholars to explain the basic norms of internal control of Chinese enterprises and the reform of intergovernmental financial relations, and guide them from the issues that internal audit units are generally concerned about. The Audit Bureau of Dingcheng District conducts in-depth research on the working status, difficulties and future ideas of internal audit units, and provides professional guidance on audit methods, audit contents, and audit document specifications. Publicize internal audit laws and regulations, actively guide the establishment of internal audit institutions, and constantly expand the internal audit team. Wuling District Audit Bureau conducts a thorough investigation of internal audit units, gives classified guidance, organizes business exchanges, and conducts on-site observation and guidance. An Xiang demonstrated the appeal and cohesion of internal audit by carrying out "Ten Ones" activities (annual plan, follow-up education, internal audit project review, excellent internal audit projects, internal audit information papers, subscription to China Internal Audit, payment of membership fees, internal audit inspection, year-end summary and annual report), which promoted the healthy development of internal audit; Participate in and assist the internal audit institutions to implement the whole process of internal audit projects. As the whole process of implementing China's internal auditing standards, we should closely follow the procedures, steps and methods stipulated in the standards, work out simulation projects step by step, make USB flash drives and send them to internal audit institutions of various departments and units to standardize operating procedures. Lixian Audit Bureau went deep into the County Education Bureau and Civil Affairs Bureau to guide excellent internal audit files. Linli County Audit Bureau tries its best to serve the internal audit unit from the aspects of follow-up education, research topics, study and inspection, and participation in excellent projects. Shimen Audit Bureau organizes business training in the form of training, explains internal audit procedures, methods and quality control, and invites internal auditors of audited units to participate in audits of subordinate units of some departments. In addition to meetings and investigations, Tianjin Audit Bureau often conducts on-site guidance, telephone contact and targeted specific guidance. Hanshou Audit Bureau divides the internal audit work into business units, promptly, seriously and enthusiastically answers the business consultation put forward by internal auditors, and implements the guidance work.

3. Strive to open up the auditing field, actively explore auditing techniques, and promote the sustainable development of internal auditing.

To establish a scientific audit concept and effectively promote the transformation of internal audit work, we should go out of the traditional simple financial revenue and expenditure audit and actively develop into a comprehensive audit based on financial audit, strengthening management audit, performance audit and accountability. We should actively explore audit technology and improve "quality" with "methods". The Inspection Section of Changde Local Taxation Bureau has fulfilled its duties, strengthened its foundation and grasped management. First, we should achieve "four things in place", that is, laws, regulations, policies and systems, audit procedures, internal standards of audit work and audit rectification measures, so as to further standardize audit behavior and improve audit quality. Second, vigorously optimize the audit system and assessment mechanism, refine, quantify and harden the assessment methods and indicators of the audit operation process, and strive to make the assessment open, fair and just. The third is to comprehensively promote computer-aided auditing. It has greatly improved the work efficiency and laid a good foundation for the daily audit of local taxes in the province by using computers. The internal auditors of Linli County Federation of Trade Unions have innovated their thinking mode and working mode, and the audit mode of trade union funds allocation in the county has been further improved and promoted to Changde internal audit mode, which has been promoted in the trade union system of the whole province.

Summary of auditors' work 2 This year, under the correct leadership of the group company, the audit department strictly abides by various national laws and regulations and conscientiously implements the internal audit management system of the group. According to the overall requirements and audit plan of the Group Company's 20xx annual work, the internal audit work revolves around the enterprise management year of the Group Company, strengthens the refined management of the enterprise, highlights the key points, and earnestly performs its duties, thus successfully completing the annual audit work plan and the audit tasks assigned by the leaders. The 20xx annual audit work is summarized as follows:

First, finish the main work.

In 20xx, a total of 97 audit projects were completed, including 65,438+02 annual financial revenue and expenditure and annual budget execution audits, 65,438+0 special business assessment audits, 2 term economic responsibility audits, 3 financial revenue and expenditure and assets and liabilities audits of investment enterprises, 38 budget audits of infrastructure projects and 465,438+0 settlement audits of infrastructure projects, which made great contributions to improving the Group's management and economic benefits.

1. Budget execution audit and fiscal revenue and expenditure audit go hand in hand.

Audit the budget implementation by combining financial revenue and expenditure management with self-insurance benefits. In the audit of budget implementation process, we should conduct compliance inspection on financial revenue and expenditure, asset management, implementation of internal control system and operation of internal control process, find all kinds of problems, communicate with all units in time, and put forward relevant suggestions for the problems existing in the audit report to guide rectification. 20xx completed the last year's financial revenue and expenditure and budget execution audit 12, found 4 problems1item, and made 36 suggestions. 10— 1 1 The Audit Department made an audit return visit to the rectification of the problems found in the annual audit and the overdue situation in accounts receivable collection. Personality is to put forward guiding opinions to units that are not in place for rectification and urge effective implementation. Through the audit, the financial management system and financial discipline of the group company have been seriously strengthened, which has reserved power for the budget implementation of the next year.

2, to carry out special business evaluation audit

In July, 20xx, in order to reverse the loss situation of xx car rental company year after year, the company re-appointed the general manager and signed a business assessment with him. In order to cooperate with the operation and management of the Group, the Audit Department carefully studied the spirit of the document, went deep into the enterprise to understand the operating conditions, repeatedly negotiated with relevant units, and submitted it to the competent leader for review, finally confirming the results of the operating performance assessment of XX car rental company, maintaining the seriousness of the company's operating assessment, and at the same time affirming the operating results of the secondary enterprises.

3. Improve the audit of investment enterprises to provide a basis for investment evaluation.

In order to evaluate the management effect of foreign-invested enterprises, according to the arrangement of the leaders of group companies, the investment enterprises were audited, and the financial revenues and expenditures and assets and liabilities of Shenshan, Shen Yue and Taiyi companies in 20xx were audited, so as to comprehensively evaluate the management effect of investment companies. Personality means that Taiyi Company's business contract expires, and it needs to make business forecast for a period of time in the future, so as to bring basis for investment decision.

4, strengthen the outgoing audit, bring reference to personnel management.

In 20xx, the positions of the former general manager xx and the new deputy general manager X Lake changed. According to the arrangement of the group company, the outgoing audit was conducted to comprehensively evaluate the completion of business objectives, operation and asset management during their tenure, which brought reference to the personnel assessment of the group.

5. Improve the audit of infrastructure projects.

There are many infrastructure projects in 20xx years, frequent on-site supervision and heavy budget and final accounts audit tasks. Engineering auditors go deep into the project site, carry out on-site engineering supervision and material audit, correct the mistakes in the process of relevant departments, and implement a systematic engineering audit mode of project review in advance, supervision and management in the process and cost control afterwards. 38 budget audits of infrastructure projects were completed in 20xx, with a budget of 8,434,400 yuan, a decrease of 2,868,400 yuan; There were 40 settlement audits of infrastructure projects, with the settlement amount of1392,400 yuan, a decrease of 3,843,900 yuan.

According to the requirements of the group company, external brain power and market information are introduced into the infrastructure projects with project settlement exceeding one million, and the project settlement audit is conducted fairly. 20xx external force audit 1 project, the settlement amount is 2.2810.3 million yuan, and the decrease amount is/kloc-0 1.654.38+0.993 million yuan. Reduced the project cost and saved a lot of money for the group.

Second, the main work experience

1, the attention of group leaders is the key to promoting internal audit.

In 20xx, with the great attention and support of the leaders in charge of the group company, we overcame the difficulties such as the shortage of staff in the audit department and successfully seconded business experts such as the finance minister from secondary enterprises to support us. Finance ministers of secondary enterprises are familiar with management and business processes, which brings necessary convenience to the progress of audit work and promotes the smooth completion of annual audit work.

2. Strengthen process control and improve the quality of internal audit.

Quality is the life of internal audit. The Audit Department comprehensively improves the quality of internal audit work from the aspects of system, means and result management.

In terms of management standardization, the Audit Department has formulated and improved management methods and implementation plans in audit management, internal control, risk management and audit files. , and detailed provisions of the annual audit plan, scheme design, evidence collection, manuscript log writing, report quality control, file management and other whole process standard system. , and gradually formed an effective internal audit system.

In terms of informatization, with the online operation of enterprise ERP system, the rich information and powerful search and information analysis functions of ERP system are of great help to audit work. Auditors study the operation of ERP process attentively, deepen the application of ERP audit system, and begin to carry out project audit work under ERP environment.

3. Extend the audit project, merge the audit purpose, and pay attention to the rectification and implementation of the existing problems in the audit.

In 20xx, due to the shortage of auditors, we combined budget execution with financial revenue and expenditure management and self-insurance benefits to audit. In the audit of budget implementation process, check the compliance of financial revenue and expenditure, asset management, internal control system implementation and internal control process operation, find various problems, communicate with all units in time, put forward relevant suggestions and guide rectification.

Three. Existing problems and future plans

1, there is a problem.

At present, there are only two financial auditors and 1 engineering auditors in the Audit Department, who are tired of dealing with the financial revenue and expenditure and annual budget audits of nearly 30 grandson companies and the pre-settlement audits of many infrastructure projects. It is difficult for the audit force to invest in benefit audit, economic responsibility audit and internal control review, and its contribution to the refined management of the Group is limited.

The capital construction process of the parent company of the group is not perfect, and there are some phenomena such as insufficient communication between the capital construction unit and the user unit, imperfect process, repeated construction, over budget and unclear settlement.

2. Future plans

Persist in learning and improve professional knowledge and professional application potential. In view of the fact that auditors and seconded audit assistants of group companies have changed their posts from finance, their audit expertise is relatively weak, and their audit skills and professional potential of audit communication are lacking, auditors have participated in relevant training organized by Shenzhen Internal Audit Association, and at the same time, they have learned and communicated with their peers in the association, exploring attentively in practice and accumulating experience. Persist in learning, improve professional knowledge and professional potential, and accumulate strength for the development of audit work of the Group.

In 20xx years, with the leadership and support of the group company, the audit work has overcome many difficulties and made some achievements. However, at present, internal audit work is still limited to financial and engineering audit, and there is not much intervention in management audit. The depth and breadth of internal audit supervision need to be strengthened. According to the development needs of audit work, we should constantly innovate audit, improve audit methods and enrich audit means, so that audit work can play its due role in the internal control, supervision and management of the group.

Summary of auditor's work 3. Since I worked as an auditor in a bank for one year, under the leadership of the leaders and with the help and cooperation of everyone, I have earnestly performed my duties as an auditor, independently carried out my work within the prescribed scope of duties, conducted business inspections according to the duties of auditors, issued rectification notices according to the inspection contents and supervised the implementation of rectification, effectively preventing all kinds of accidents and ensuring that the annual safety accounting of the whole bank has no accidents and cases. The work is summarized as follows:

First, strengthen study and constantly improve their own quality.

According to the auditor's requirements of "strong politics and professional skills", since the beginning of this year, I have been aiming at improving my own quality, insisting on putting learning first and striving to improve my professional quality and work level. Over the past year, I have been able to seriously study the relevant document system and other relevant regulations, master accounting methods and processes, enhance my business analysis ability and problem-solving ability, and improve my audit level. Be strict with yourself in learning, study hard, improve in learning, make progress in learning, and increase the awareness of learning from actual needs. Through study, we have improved our professional quality, mastered advanced concepts, broadened our horizons and enhanced our ability to analyze, check and solve problems.

Second, do a solid job.

As an employee, this year, I personally experienced the great changes that banks have brought to our daily life, from focusing only on quantity expansion to focusing on quality improvement, and the resulting changes in job division and income distribution. The introduction of various systems has put forward many more clear and detailed requirements for the standardized operation and management of our bank, and paid attention to detailed management and refined management in our work. In response to violations, more preventive and disciplinary measures have been taken. The Internal Control Department is the supervisory department of the whole bank, and deeply feels that the responsibility is great and the work is important. I want to do a good job of inspection.

(1) Earnestly perform the duties of auditors, check the implementation and business operation of various rules and regulations of branches and outlets, find and correct problems in work in time, and implement rectification. Job rotation, outgoing audit, financial inspection, compliance manual writing, etc.

(two), pragmatic, conscientious, do a good job of inspection.

Earnestly perform the duties of auditors and do a good job in auditing. In the inspection, we should be careful, strive for perfection, carefully check each work content, make records, put forward rectification opinions on the problems found, improve the accounting quality of outlets, improve the level of internal control management, and prevent the occurrence of operational risks.

Third, review and check your own problems.

First, study is not enough. At present, the new economy based on information technology is booming, new situations and new problems are emerging one after another, new knowledge and new science are constantly coming out, facing severe challenges, and they lack the sense of urgency and consciousness to learn. Second, if you are tired from work, you will have a relaxed mind. This is my low political quality, low world outlook, outlook on life and values.

Four, in view of the above problems, the direction of future efforts is:

First, strengthen theoretical study and further improve their own quality. Familiarity with financial services at the front desk cannot replace the pursuit of improving personal quality at a higher level. We must improve our ability to analyze and solve problems through study.

The second is to strengthen the overall concept, change the work style, strive to overcome their negative emotions, improve the quality and efficiency of work, and actively cooperate with leaders and colleagues to do a better job.

In short, in the past year's work. Although all the work has been successfully completed, there are still problems and deficiencies, which will be gradually improved in the future practical work, giving full play to the functional role of auditors and comprehensively improving their work level.