How to improve the internal control audit guidelines

Ways to strengthen internal control audit in enterprises;

(1) Improve leaders' attention to internal control and improve the internal control environment.

Build a good control environment

Establishment is an effective guarantee for the real implementation of the system. There are many factors that affect the control environment, including the quality of the board of directors, enterprise managers, corporate culture, organizational structure and so on. To strengthen and improve the internal control of enterprises, the first is to build

Establish a modern enterprise system, with enterprise financial management as the core, clear property rights, clear rights and responsibilities, separation of government and enterprise, and scientific management, so that enterprises can become a corporate machine facing domestic and foreign markets and become legal entities and market competitors.

System. The second is to construct the internal control environment of enterprises, including management concept, risk management, management control methods, organizational structure, external environmental impact and so on. Therefore, for the development of enterprises, we must strengthen the leadership of enterprises.

The ideology of management and managers changes their management concepts, thus improving their understanding of the importance of financial management and strengthening the management of internal accounting control, thus improving the core competitiveness of enterprises.

(two) a clear audit direction, determine the audit objectives, grasp the audit focus.

For an enterprise, the ultimate goal of implementing internal control audit is to improve the internal control system of audit, maintain the stability and security of enterprise funds and improve the operational efficiency of the enterprise through such an audit activity.

Management level. Therefore, in the audit content, internal auditors should understand the enterprise management information and processes (transmission and communication methods, system preparation, division of responsibilities, post specifications, etc.). ) through consulting, investigation forms and other audit methods.

And standards) and other related information, further understand the relevant business and financial information of the enterprise from relevant departments and personnel, test and analyze the key control points of the main business of the enterprise, and master the loopholes and shortcomings of such control points.

Department, and take effective measures to improve it. In terms of audit methods and means, we should make full use of computer technology and network information technology, attach importance to risk analysis, and ensure the smooth development of internal control audit. Finally, enterprises should also establish

Internal control audit team training base, regularly organize relevant personnel to carry out training, constantly strengthen auditors' professional ethics awareness and audit professional skills, and cultivate a high-quality and high-quality audit team for enterprises.

(3) Give full play to the functions of internal control implementation and supervision.

In order to play a good role and be effectively implemented, the internal control system must have enough personnel and resources to complete the assigned tasks, and employees with professional ethics and professional ability should be selected to create it.

Create a good environmental atmosphere, stimulate employees' enthusiasm, initiative and creativity, establish a performance appraisal system, improve the appraisal and reward mechanism, and implement scientific and effective supervision over employees.

Give full play to the insider

The role of the Audit Department makes the internal audit department of the enterprise more involved in the pre-prevention and internal control of the enterprise, and through the supervision and review of the internal control of the enterprise accounting, the loopholes in the internal control system can be found in time.

Hole and hidden dangers, and in view of the new situation and new problems in enterprise accounting work, make technical corrections or improvements, and put forward some constructive opinions and measures to improve the comprehensive strength of enterprises.