5 special audit self-examination reports

#report# Introduction Time flies, time flies, and the hard work has come to an end. Looking back on the details of the work during this period, there are gains and shortcomings. The self-examination report should also keep up with the pace of time. The following is a special audit self-examination report compiled by kao.com, welcome to read!

1. Special audit self-examination report

Based on the spirit of relevant company documents of the "XXXXX Company's Comprehensive Implementation of Audit Rectification Implementation Measures" and combined with the second financial business data of insurance institutions carried out by XXXXXX Company Authenticity inspection, strengthen self-inspection and self-correction of intermediary business management, self-inspection and self-correction of unfair transactions in commercial bribery and special inspection work such as legal and compliance operation report for the first half of 20xx, effectively rectify existing problems, and now report on the self-inspection situation As follows:

1. Improve the organization and strengthen leadership

In order to ensure the smooth progress of this self-examination work, XXX Company is highly aware and will carry out the comprehensive implementation of audit rectification work as a way to promote reform and development We attach great importance to the specific actions in our thinking, plan carefully, and deploy carefully. We have established a self-inspection and self-correction team headed by the general manager to actively carry out self-inspection and self-correction work to ensure the smooth implementation of audit rectification.

2. Strict inspection and no formality

After establishing the inspection team, XXX Company carefully studied the spirit of the documents as required and conducted self-examination according to the self-examination content. Don’t go through the motions and leave no dead ends, and discover and solve existing problems in a timely manner.

3. Careful self-examination and timely self-correction

In accordance with the requirements of the "XXXXXXXX Company Comprehensive Implementation of Audit Rectification Implementation Measures", XXXXX Company will conduct illegal underwriting, false refunds, illegal claims, Self-examination was conducted on ten key issues including handling fee and intermediary business management issues, XXXXX issues, premium accounting issues, false expenses, premium receivable issues, fund management issues, and illegal external guarantees.

1. Illegal underwriting

In 20xx, the premium income of XXXX Company reached XXXXXX yuan, and various business incomes such as premium income from various insurance types, other business income and recovery income were truthfully reflected and timely Confirm that it is included in the accounting calculation, and there are no false premiums, withheld premiums, or false refunds; the terms and rates are strictly implemented, and there are no splitting and dumping of orders to adjust premiums across years, rolling orders into the account, or changing the terms and conditions for false surrenders. Fees and other data are not true. At the same time, there are no illegal changes in terms of underwriting or illegal reduction of underwriting rates.

2. False corrections or illegal cancellations

Compensation expenditures for various types of insurance, including compensation case preparation and compensation payment, can basically meet the requirements of various relevant regulations and comply with the relevant provisions of the insurance contract. There are no cases of making false claims or extorting compensation, no expansion of compensation, or accommodation of compensation; there is no case of collecting returns after paying compensation to the insurer; there are no problems such as false listing of claim settlement and investigation fees.

3. Illegal claims settlement

In 20xx, XXX Company’s compensation expenditure was XX yuan. Compensation expenditures for various types of insurance, including compensation case processing, compensation payment, etc., basically met the requirements of various relevant regulations and complied with Relevant provisions of insurance contracts. There are no cases of making false claims or extorting compensation, no expansion of compensation, or accommodation of compensation; there is no case of collecting returns after paying compensation to the insurer; there are no problems such as false listing of claim settlement and investigation fees.

4. Handling fees and intermediary business management issues

It was not found that the direct selling industry* was listed as an intermediary business, and the intermediary invoices were falsely issued to collect handling fees for payment to regular employees and unnamed employees. Inaccuracies in data such as qualification insurance intermediary or personal handling fees, and secret off-the-book payment handling fees. Strictly implement the "one rule", "two conditions" and three consistent requirements to pay intermediary business fees.

5. Agricultural insurance issues

According to the relevant regulations of agricultural insurance, compliant underwriting and compliant claims settlement. There is no false underwriting of agricultural insurance to obtain financial subsidies, illegal cancellation of policies, false claims, or failure to settle claims at the door.

6. Premium accounting issues

There is no way to adjust premium income or change insurance types across years by splitting policies, or by not issuing policies or canceling policies in batches in the previous year, and then issuing policies in the following year. Single or batch increase, adjust the annual premium.

7. Issues with premiums receivable

In terms of premiums receivable, by the end of 20xx, the balance of premiums receivable of XXX Company was XXXX million yuan, of which the account age was longer before the payment was issued. has a larger proportion of premiums receivable. Although bad debt provisions have been made in accordance with regulations, efforts to reduce premiums receivable are still a major task, and we strive to achieve a substantial decrease by the end of 20xx.

8. Falsely listed expenses

There is no use of xx for reimbursement, and the funds are used to pay executive and employee salary bonuses and benefits, personal embezzlement and misappropriation of funds, and payment of intermediary fees or subsidies Market fees and other data are not true. The company strictly follows the insurance regulatory policies and does not secretly pay handling fees outside the accounts, or pay high handling fees in excess of the prescribed ratio.

9. Fund management issues

There is no use of fictitious economic matters or the use of xx reimbursements to obtain funds to pay employee salaries, personal embezzlement and misappropriation of funds, and payment of intermediary fees or benefits. etc.; the company strictly follows the insurance regulatory policies and does not secretly pay handling fees outside the accounts, or pay high handling fees in excess of the prescribed ratio.

10. Illegal external guarantees

In 20xx, XXX Company, in accordance with the superior company’s “Notice on Carrying out Inventory Work on Matters Related to XXXX” and the spirit of relevant documents, combined with the “On Carrying out External Guarantees” In accordance with the requirements in the "Implementation Opinions on the Inventory of Matters", an inventory of external guarantee activities was carried out. After the inventory, it was confirmed that there was no external guarantee behavior within the prohibited scope of the notice.

2. Special audit self-examination report

According to the overall requirements of the "xx Bank Internal Control Risk Investigation Implementation Plan" issued by the head office, our branch adheres to the principle of "treating both the symptoms and root causes, focusing on the root causes." The overall principles of "combine investigation and prevention, focus on prevention, business development, and give priority to internal control". A comprehensive self-inspection was conducted in response to the specific requirements of the plan and the self-inspection status of the business office is reported as follows:

1. Savings deposit business

The savings deposit business strictly implements the real-name system for personal deposit accounts. xx account opening phenomenon. Check accounts with large deposits and frequent withdrawals, and there is no private deposit of public funds. The interest rates are used accurately and there is no increase in deposit interest rates, no overpayment or underpayment of interest payable. Check the setting and use of various savings deposit registers and their contents are timely, correct and complete.

2. Enterprise account management

A comprehensive inspection of the account opening information was carried out in strict accordance with the internal control system and regulations. There is no violation of regulations in opening basic accounts, general accounts, special accounts and temporary accounts. There is no confusion between the nature of the unit and the nature of funds when opening accounts. There is no situation where one unit opens multiple basic accounts or opens different accounts in the same bank. The account opening information of the account opening unit is complete and in compliance with the account management regulations. There is no phenomenon of opening an account without the approval of the People's Bank of China. There is no case of opening an account first and then supplementing the approval.

3. Internal settlement inspection

1. Seal management inspection Establish a business seal management system in accordance with regulations and regulate the issuance, activation, storage, use, deactivation, surrender and destruction of seals Make clear regulations and strictly implement them.

2. The city inspects the management of valuable documents and important blank vouchers to comply with regulations. Implement dedicated personnel to keep them without mixed use and mixed storage. The accounting supervisor implements the warehouse inspection and registration system in accordance with regulations. The warehouse inspection record is standardized, the record book is complete and unaltered, and the collection procedures are complete and the collection compliance record is complete.

3. The accounting organization checks the sub-accounts and checks the phenomenon of accounting without vouchers. The accounts are fully set up and the real sub-accounts are completely set up. The account name is consistent with the name in the account opening and cancellation register and the reserved seal card. The various registers are fully set up and the recorded contents are true and timely and consistent with the relevant sub-account data. There are no false increases or false decreases in the various balance sheet data.

4. Inspection of deposits, loans, acceptance bills and other businesses

Conduct a comprehensive inspection of large-denomination certificates of deposit and related acceptance bills and large-denomination certificates of deposit xx business to ensure compliance with account cancellation procedures . For public depository units, the source of deposit funds is normal and the direction of loan funds is normal. There is no situation where loans can be transferred to deposits. Deposit interest is used and calculated correctly.

5. Inspection of tracking the flow of loans and acceptance funds

In strict accordance with the contract, the loan funds and acceptance funds were used to make up for the risk factors in a timely manner and effective measures were taken. Our branch has established a long-term management mechanism for internal control risks and established an inspection system to treat case prevention and control as a basic management work. In 20xx, we will strive to continue to maintain the prevention and control goal of "zero cases" of our branch.

3. Audit special self-examination report

According to the "Notice of the xx County People's Government Office on Issuing the Work Plan for the Assessment of the Strict Water Resources Management System in xx County in 201x" (x Government According to the notice of Office [201x]xxx), our bureau conducted a comprehensive self-examination on the implementation of the strictest water resources management system in 201x in accordance with the assessment content and scoring standards. The relevant self-inspection situation is now reported as follows:

1. Work progress

1. Strengthen leadership and ensure accountability. Since the launch of this activity, the party group of the bureau has attached great importance to it, convened special meetings in a timely manner, made comprehensive arrangements and deployments for the implementation of the strictest water resources management system, and established a leading group for the strictest water resources management system. The leading group has offices. Responsible for system formulation, personnel transfer, situation reporting, supervision and inspection, etc. The relevant working system has been formulated based on the actual situation of our bureau. Through strict implementation of the working system, decomposing tasks at each level, and confirming responsibilities step by step, we have effectively realized that awareness, action, and measures are in place, providing the basis for the implementation of the strictest water resources management system. A strong organizational guarantee.

2. Strengthen publicity and create an atmosphere. Give full play to the leading role of public opinion, insist on strengthening publicity as the basis for implementing the strictest water resources management system, and adopt the form of distributing publicity materials, posting publicity slogans, hanging publicity banners, etc., and carry out in-depth activities based on the "People's Congress of the People's Republic of China and the Water resources special publicity and education activities as the main content of the National Environmental Protection Law, the National Water Pollution Prevention and Control Law and other regulations have further enhanced the environmental awareness and water conservation awareness of cadres, employees and the people, and formed a A social atmosphere in which everyone cares for the environment, pays attention to environmental protection, and saves water.

2. Self-evaluation situation

After self-examination, our bureau has established a leading group to implement the strictest water resources management system, and the self-evaluation score is xx points; it has formulated practical and feasible The company has implemented the strictest water resources management system and implemented it, with a self-evaluation score of xx points; and actively carried out publicity and education work on the implementation of the strictest water resources management system, with a self-evaluation score of xx points. The comprehensive self-evaluation total score is xxx.

3. Achievements and experience

In the work, our bureau will strengthen publicity as the focus of implementing the strictest water resources management system, and effectively enhance the awareness of cadres, employees and the people. The awareness of environmental protection and water conservation has made the implementation of the strictest water resources management system truly effective.

IV. Next steps

In future work, we will strictly follow the goals and requirements of the central government, autonomous regions, cities and counties on implementing the strictest water resources management system and further improve it. The work system relies on solid responsibilities, strengthens measures, and pays close attention to implementation to ensure that superior policies are fully implemented.

4. Audit special self-examination report

In accordance with the Suburban Working Committee’s “Opinions on Arrangements for Carrying out “Three Layers, Three Grasps and One Supervision” Activities in Rongkou”, our town adheres to the principle of seeking truth from facts In principle, a comprehensive self-examination of the finances of the town government, town comprehensive station, town economic committee, town family planning station, and town economic management station was conducted. Effectively combine financial management with the actual situation, summarize good experiences, and actively improve existing problems, thereby consolidating the financial basic work of each unit in our town and laying the foundation for the scientific management of financial work in XX.

We will now report the self-examination situation

1. Overall work situation

(1) Strengthen comprehensive management and improve the responsibilities of financial management positions

In the work of xx Our town strictly implements financial work procedures, comprehensively improves the quality of financial work, clarifies the responsibilities of each position, and further implements various financial management systems. Be able to engage in accounting work in accordance with the relevant provisions of the "Accounting Law", and be equipped with financial personnel. The accounting personnel have certain professional theoretical qualities and strong business work capabilities, and truly achieve the timeliness of statements, authenticity of data, and completeness of information in their work. nature, pertinence of analysis, and standardization of finance, thereby further improving the quality of work and promoting basic management through assessment.

In order to improve the financial management level and accounting quality of our town, we have formulated work target assessment methods, quantify and refine the assessment content, and implement a work target assessment responsibility system.

(2) Improve the financial management system and standardize financial management behaviors

In the financial management work in xx, our town focused on system construction and improved the job responsibility system of accounting personnel , financial processing procedure system, internal control system, audit system, original record management system, property custody and inventory system, financial revenue and expenditure approval system, accounting file management confidentiality system and other related systems. Each system clearly clarifies the purpose of financial management, defines the responsibilities of financial management, integrates financial management procedures, and unifies financial management forms. These are work specifications that management must abide by and are also the basis for formulating and executing financial management and related work procedures. This further improved the financial management system and standardized financial management behavior.

(3) Consolidate the basic accounting work and streamline the business process

Strictly obtain or fill in legal original vouchers for all economic businesses that occur in our town, and conduct various The format, content, filling method, signature, delivery, and remittance form feedback of original records have unified requirements and specifications, making the basic accounting work authentic, complete, correct, clear, and timely. In the use of financial funds, we adhere to the principle of economy and rational use, adhere to the budget as the main line, all expenditures are strictly implemented in accordance with the budget, and the progress of funds is reasonably arranged to ensure the funding needs at each stage during the budget period.

(4) Enhance the accuracy of accounting and provide effective support for decision-making

In terms of financial accounting, strict management of business processing procedures and strict financial approval system to ensure the accuracy of accounting data legitimate. Businesses that occur on that day are registered and recorded on the same day, and cash and bank deposit journals are cleared on a daily basis and closed monthly. According to the nature of each fund, each unit strictly ensures that the funds are earmarked for special use, the accounts are clear, the procedures are complete, and no disciplinary violations such as misappropriation or private distribution are found. The accounting statement data must be true, accurate, and complete in content, and must be submitted in a timely manner and accompanied by a financial statement.

(5) Strengthen the management of fixed assets

Based on the actual situation of our town, the specific work procedures and requirements for the purchase, use, allocation, leasing, and lending of fixed assets have been clarified. This further standardizes the fixed assets management work of this department. Useful attempts have been made in fixed asset management mechanisms, management procedures and management measures to further strengthen the town's fixed asset management work. 1. Review the application plans for the purchase, disposal, and allocation of fixed assets reported by various departments, strictly implement the warehousing procedures, and do a good job in accounting processing. 2. The fixed assets have been filed and registered as required, the items are consistent, the registration is accurate, and there is no loss of fixed assets.

2. Through self-examination, it was found that there are still certain deficiencies in the work

(1) Financial management needs to be further strengthened

There is still laxity in management work , the execution of various systems needs to be strengthened, and no true self-supervision and self-restraint mechanism has been formed.

(2) The quality of financial personnel needs to be further improved

With the application of computerization in financial work, while standardizing and facilitating financial work, it also raises questions about the quality of financial personnel. In order to meet higher requirements, improving business capabilities and knowledge levels has become an urgent problem for us to solve.

(3) The internal audit system needs to be further improved

Each unit does not have internal auditors. It is recommended that the superior units develop a unified financial audit system for compliance and implementation.

5. Special audit self-inspection report

6. Special audit self-inspection report

On March 26, a dean’s meeting was held at the Health Bureau, in the backyard. The leaders attach great importance to the financial management of our hospital. In conjunction with the Health Bureau's work requirements for the financial management of township health centers, a self-examination of the financial status of our hospital was conducted. The self-examination report of our hospital is now reported as follows:

1. Financial management status, revenue and expenditure execution Two-line system. The prevention and security station and integrated income are included in the general ledger of the health center, and there are no off-book funds or small treasury. This phenomenon exists in our hospital regarding sitting and withdrawing and sitting and supporting.

2. Our hospital does not misappropriate clinic construction funds, rural maternal subsidies, clinic rural cooperative medical expenses, and out-of-county referral reimbursement funds. Public health funds are used for the salaries of public health service personnel and the purchase of public health equipment and office supplies.

3. Use of reserve funds: Since our hospital is building public health buildings, the construction funds are not recorded in the account, so the reserve funds do not have daily settlement and monthly settlement.

4. In the purchase management of medicines, current accounts should be clear, medicines should be inventoried regularly, and the medicine accounts should be consistent.

5. The national asset accounts are consistent. The purchase of equipment must be applied for first and then entered into the account, and then into the fixed assets account.

6. Responsibility: Due to the need for supporting funds to stimulate domestic demand, our hospital has self-loans. Regarding fund-raising and cooperative operations, this phenomenon has not existed in the past two years.

7. There are no hidden liabilities.

8. Salary payment: All wages in 20XX will be cashed.

9. Expenditure situation: There are overspending in some months.

Corrective measures: What our hospital should do in response to the above situation

1. Put an end to the behavior of sitting on the receipt and payment, do not pay any documents from the collection room, and the financial staff refuses to accept the payment documents. receive.

2. Record the house construction expenses in time, offset the reserve fund, and achieve daily settlement and monthly settlement.

3. Self-loans must be declared and the reasons given. If the bureau party group does not approve, the self-loans will not be granted.

4. Make every effort to pay employees’ wages first and not to delay wages.