Model clauses for three JIU internal audit reports

An audit report refers to a written document in which auditors carry out necessary audit procedures on the audited entity according to the audit plan, make audit conclusions on audit matters, and put forward audit opinions and audit suggestions. This article is a model essay on the internal audit report of the unit compiled by me, for your reference only.

Model article 1 of JIU internal audit report:

Review time: April xx 14-April XX 16.

Audit focus: standardization of accounting treatment and authenticity of economic business.

Audit results: Through the audit of the accounts of the subsidiaries of the group company in recent days, we have a certain understanding of the overall framework and business nature of the company, and also found some problems of each unit, mainly including the standardization of accounting treatment and economic business (see annex for the problems).

Audit opinion: 1. Standardize the specific use of current accounts (other receivables and other payables). This audit found that the current accounts of the subordinate units of the group company were used in disorder, which could not clearly reflect the actual economic business trend and the relationship between creditor's rights and debts, and it was easy to cause economic risks in the actual operation process;

2. The subordinate units of the group company frequently mobilize funds, lack planning and overall planning in fund management, and some economic businesses lack the approval of the corresponding person in charge, which easily leads to the risk of fund management and control;

3. In the specific accounting process, the specific use of accounting subjects is very irregular, which affects the true reflection of expenses to some extent;

4. The original vouchers of some economic businesses are missing and irregular, which can't be used as the original entry basis, but in the specific business operation process, the finance is entered accordingly, which lacks the rigor of accounting;

5. All the subordinate units of the group company have privately reconciled accounts, and there is no effective account reconciliation approval opinion, which should be strictly prohibited;

6. Effective inquiry methods should be adopted for large-value purchases in daily economic business. In the actual audit process, it was found that some business amounts were higher than the market price. In view of this situation, reasonable and effective control should be realized to avoid the invalid loss of assets while safeguarding the company's rights and interests;

This internal audit was conducted on the basis of not being fully familiar with the company's business. Audit standards are based on the accounting standards for enterprises and personal previous work experience. It is inevitable to miss the examination during gymnastics. However, this audit was conducted in a comprehensive, serious and cautious manner. Audit problems truly reflect the gains and losses of various economic businesses of the group company, and also provide operational basis for future internal control.

20xx year x month x day

Article 2 of the JIU Model Internal Audit Report:

I. Introduction

Date: xx year 65438+1October 26th.

Addressee: General Manager of the Company * * *

Introduction:

According to the company's xx annual internal audit plan, we plan the business of the material control department for the company.

Management procedures and policies, procurement plan and its price verification and control, related contracts, warehouse management system.

On-site audit and other matters, involving a period from xx 1 to xx 9.

October thirtieth.

Audit scope and objectives:

The audit covers the period from 1 in xx to 9/in xx.

The Planning and Material Control Department will audit the formulation, timeliness, effectiveness, rationality and compliance of the procurement plan, the efficiency of inventory cost management and the soundness and effectiveness of internal control on the 30th. The audit is based on the information provided by the planning and material control department. In the audit process, we implemented the audit procedures that we thought were appropriate and necessary in combination with its actual situation.

Brief audit conclusion and nature of audit findings: (main audit findings and internal control weaknesses and suggestions) In the audit of the Planning and Material Control Department, we think the most important audit findings are as follows:

1, the basis of purchase behavior is not specific and standardized, and the basic information needs to be improved;

2. The procurement plan is passive, the guidance is not strong, and there is a lack of comparative evaluation with the actual situation, so the procurement work efficiency is not high;

3. The cost management method is single, the market information collection is few, and the supplier management needs to be further standardized;

4. Poor storage conditions, not managed separately according to value. There are some defects in inventory management that need to be improved. To sum up, these points reflect the defects of the internal control system. Looking forward to reply:

Other parts of the report provide detailed information about the audit results and recommendations of relevant departments. we

I hope to give a written reply within 15 days after receiving the report.

Company audit department

Audit team leader: * * *

Audit team members: * * *

(The above part is easy for the general manager to read. )

Two. Description of audit process: direct observation and interview are the ways to collect audit data, including sampling survey, key survey, typical survey and combination survey.

Three. Details of the audit results

(a), the basis of procurement behavior is not specific and standardized, and the basic information needs to be improved;

Main problem 1: At present, the source of purchasing behavior is mainly the product demand plan submitted by marketing center and customer service department, which is not targeted as the basis for guiding purchasing behavior, and some special requirements are not clearly expressed.

Suggestion: The centralized demand plan is provided by the production department (or process department). The production department is the manufacturer and planner of products, and has the ability and responsibility to judge whether it can be produced and delivered on time as required;

Main problem 2: the demand plan is diversified, the format, content, requirements and notification number are not uniform and need to be improved, and the BOM list is inaccurate. Unclear basis will lead to vague procurement and unclear division of responsibilities, which will easily lead to wrangling afterwards and affect work efficiency.

Suggestion: (1) Re-unify the design form, define the schedule content, and design according to the order of information delivery departments. If the marketing department puts forward a product demand plan and it is approved, if the product has not changed and there is a BOM list, it can be sent directly to the production department for review and signing? Please purchase according to BOM? The opinions shall be transmitted to the Planning and Material Control Department; If there is any changed BOM list, it should be sent to R&D department for review first, and a detailed list should be attached to the changed parts. If there is any change in the BOM list, the change should be added and the bill of materials should be deducted, which should be sent to the production department by the specialized personnel of the R&D department, and the production department will sign the opinions and then hand them over to the planning and material control department for implementation, and set the time limit requirements;

(2) standardize the plan number for easy inspection;

(3)BOM table should be relatively stable. If there is any change, it shall notify the marketing department, process department, production department, planning and material control department and other relevant departments for coordination.

Main problem 3: the time is not flexible and it is not easy to adjust the purchasing strategy.

Suggestion: Due to the characteristics of the company's products, the requirements for the professional quality of procurement personnel are also relatively high. We should communicate with important suppliers every day, and don't give in on quality issues because of time constraints. In addition, whether to establish a scientific product production cycle, accurately calculate the time required for each link from procurement to product off-line storage, and correctly guide the work behavior of each link. Let the marketing personnel know fairly well when signing the contract and specifying the delivery date, so as not to cause disputes.

Main problem 4: the approval of the demand plan is not standardized enough, and it was not signed after being put forward orally;

Suggestion: Improve the examination and approval procedures. To stipulate the authority of the examination and approval executors and follow up the examination and approval procedures;

Main problem 5: buy some non-productive items, such as gifts and calendars;

Suggestion: Can the procurement of non-production items be handled directly by the executive department to reduce the workload of the buyer?

Audit conclusion: It needs to be improved urgently. As the basic link of purchasing behavior, the unclear behavior basis will directly lead to the confusion in the subsequent links, which will easily lead to the unclear division of responsibilities, which will not effectively complete the purchasing task and affect the efficiency and effectiveness of purchasing. It is a basic work that needs to be improved urgently at present. This link involves marketing, production, technology, R&D and other departments, so it is necessary to design a planning scheme table with clear process, clear responsibilities and clear themes.

(2) The procurement plan is passive, the guidance is not strong, and there is a lack of comparative evaluation with the actual situation, so the procurement efficiency is not high;

The main problem is1:the bill of arrears before June was not standardized, but it was improved after June, but the collection work was not perfect.

Suggestion: As an important basis for planned production, it should be sorted and filed, so as to form historical data, extract objective and reasonable data, and rationally plan the safety purchase quantity.

Main problem 2: The long time lag between the formulation of procurement plan and the date of demand application shortens the time from the implementation of procurement to the arrival of materials, which is not conducive to the collection of material information and the formulation of procurement strategy, thus shortening the manufacturing cycle and delaying the delivery date, which will lead to concessions to suppliers in quality and increase costs. Planning becomes a form.

Suggestion: reduce the first time of early procurement response in the approval process and improve timeliness. Make a scientific procurement cycle and comprehensively evaluate the reasonable product production cycle, so that the demand department can know fairly well when making the demand plan.

Main problem 3: Due to the particularity of the company's products, the plans are mostly ex post facto plans and unconventional plans, and the plans are also made when the material procurement behavior is implemented, and the implementation may be ahead of schedule. Does not reflect the difference between plan and reality. The plan does not specify the plan number of the demand plan or the plan price. Plans are not classified, so it is impossible to distinguish production material plans, R&D material plans and maintenance material plans. No materials such as CCD lens and video color printing were found in the spot check list, but they are all planned. It is understood that some materials were purchased by R&D itself, so no purchase order was issued. The plan became meaningless.

Suggestion: the plan should improve the content, establish different projects from the reality, explain the reasons, plan price, etc. And strengthen the accuracy and guidance of the plan. Planning should be classified to avoid conflicts in collection. Planning should be substantive.

Main problem 4: The nature of the material order is similar to that of the contract, but it does not meet all the requirements of the contract elements. Documents are not filed in chronological order, and some documents are not marked with price (as required by the supplier's salesman), which is not convenient for financial cost accounting.

Suggestion: The blanking sheet involves external suppliers, so it is necessary to prevent the risk of disputes. Internally, it involves warehouse management and financial departments, and it is required to meet the needs of users. Filing in chronological order, and monthly binding according to planned categories.

Audit conclusion: the plan is not timely enough and should be planned as soon as possible. The accuracy and guidance of planning need to be strengthened. It is necessary to compare the difference between the plan and the actual situation in time, explain the reasons and mark the planned price. The classification is not clear enough. The blanking sheet needs to be perfect and easy to use.

(3) The cost management method is single, and the market information is less collected, so the supplier management needs to be further standardized;

The main problem is that 1: the buyer's market information is not collected enough, and the daily work is mostly carried out after the order is placed, and the proportion of market price information investigation is small. The method of obtaining price information is single, and most of them negotiate according to the fax quotation of suppliers.

Suggestion: We should strengthen the basic information work, shop around and find suppliers with excellent price, high quality and integrity.

Main problem 2: poor supplier rating management and lack of third-party participation.

Suggestion: Establish and improve supplier management and improve pricing transparency.

Three main problems: some materials are too dependent on suppliers, the self-developed design is unstable, and the quality control and supplier's quality standards are not coordinated enough, which will directly affect the cost, quality and procurement efficiency.

Suggestion: Design stable and mature products, define quality requirements and deliver them to suppliers at the time of purchase, so as to reduce the defective rate.

Audit conclusion: At present, the main sources of materials are mostly long-term suppliers, and the price level is decreasing year by year, but it is still the bottleneck restricting planned procurement. The cost and quality of materials are directly related to the company's benefits, so we should increase investment in this area rather than remedy it after placing an order.

(4) Poor storage conditions, not managed separately by value. There are some defects in inventory management that need to be improved.

1 warehouse management

Main problem 1: poor warehouse conditions affect material storage.

Suggestion: Maintain the storage in the warehouse properly.

Main problem 2: materials are not managed separately, that is, high-value materials are mixed with low-value materials, and there is no key management.

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Suggestion: Distinguish between high and low value, and classify and focus on management.

Main problem 3: According to the survey, there is a large inventory backlog.

Suggestion: Handle it appropriately according to availability.

Main problem 4: There is no accounting supervision for the quarterly inventory, and the warehouse keeper is only responsible for the inventory of self-managed projects.

Suggestion: Establish inventory supervision system, cross-check and sign the inventory inspection results.

Audit conclusion: The overall management is relatively perfect, and the basic work and business handling are in good condition, so a supervision system should be established.

2, raw material warehouse warehousing management

The main problem is that 1: 1 sampling found that there was no quality control confirmation qualified number after implementation.

Suggestion: Increase the quality control inspection of the second warehousing materials.

Audit conclusion:

1, bulky, large-volume and stable products can basically be purchased in time, and the warehousing rate is high. However, there are many problems in the implementation of small batch and small batch products, and the procurement cost is relatively high, so it is difficult to coordinate between departments.

2. The process of material receiving and warehousing involves the cooperation and division of labor among buyers, quality controllers and warehouse controllers, and they influence each other. Too many documents will definitely affect work efficiency. It is suggested to design a general information table.

3, raw material warehouse outbound management

Main problem 1: The materials purchased based on the current purchase plan are mainly used for production, and the materials are completely distributed according to the BOM. Materials used by other departments may sometimes conflict. In addition, the procedures for collecting small and low-value materials remain unchanged, and the approval fee may be greater than the material fee.

Suggestion: The application materials should be flexible and cannot be solidified.

Main problem 2: materials, tools and appliances are borrowed with white stripes, and the registration and borrowing procedures are not standardized. Some materials have been borrowed for a long time without going through the formalities of leaving the library. Suggestion: According to the collection situation, it is necessary to set whether it is necessary to make up the outbound procedures according to the length of time, and strengthen management, which is conducive to correct cost accounting and timely entry.

Audit conclusion: There are some problems in warehouse management, and targeted measures should be taken to improve them.

4. Finished product warehouse management

The main question is 1: Should I fill it out before entering it into the computer or manual account after passing the warehousing inspection? Finished warehouse receipts and receipts? The substance of the two documents is the same, but the number of departments used has increased or decreased, which has increased the workload of warehouse keepers.

Suggestion: merging two documents into one does not affect the use? Receipt? , increase the number of joints, one single multi-purpose to improve efficiency.

Main problem 2: The approval document and the issue document are essentially the same, except that the approval document reflects authorization and the issue document reflects actual issue.

Suggestion: When designing the outbound order, add the approver's signature, and then add the actual amount column.

Main problem 3: sampling found that T (product warehousing time) T (delivery time required by demand plan) is relatively lagging behind, which may lead to untimely delivery.

Suggestion: It is necessary to comprehensively analyze the reasons. Is the product production cycle not compressed, or the demand delivery time is unreasonable.

Audit conclusion: 1, the warehousing management is standardized, and the accounts are consistent after spot check, and the filling of documents affects the work efficiency, so it should be simplified as much as possible to improve the efficiency.

2. The products can basically meet the supply requirements, and the production of some batches shortens the production, procurement, production, quality control, research and development time of normal suppliers. Sometimes there is a lack of consideration of quality and cost factors.

3. It is necessary to deliver the normal product supply cycle time to the marketing demand department and plan the demand reasonably to avoid being busy at both ends.

Four. Opinions of internal auditors

As the key department of the company's production and operation management, the solidity of basic information work will directly affect the operation efficiency and effect of the whole company, some of which come from outside the department and some from inadequate internal management. It is not enough to solve these problems by ourselves, which involves the information management of relevant departments. The method is to see which department is improving gradually. The audit believes that we should start from the source of information management. As long as relevant departments are involved, we can design information carriers that relevant departments can use together, and the contents of the carriers should be clear about their respective responsibilities and division of labor. According to the business process design, clarify the responsible person and technical standards of each link. Reduce repetitive work and improve efficiency. In addition, the internal control management needs to be improved and the flexibility is not enough. In a word, after the audit, it is found that the department can basically complete the procurement task, which is effective but inefficient, especially for frequent and small purchases. The planning work is not done enough and the operability is not strong. The basic work of inventory management is solid and the material management is in place.

Verb (abbreviation of verb) Response of planning material control department

The Ministry attaches great importance to this audit work and can provide the information needed for the audit to make the audit work go smoothly. Based on the problems found in the audit, there is no big objection. However, the implementation work cannot be solved by one department. Therefore, the next step is to implement and improve in the work.

Model Article 3 of the JIU Internal Audit Report:

According to the work plan of the audit department, the audit team audited the financial revenue and expenditure and internal control system of xx * * * * Co., Ltd. from June 5438+10/October 65438 +0 to June 365438 +0, 2005.

The audit work is based on the relevant national laws and regulations and the rules and regulations of the group company. We have implemented the necessary audit procedures for the accounting statements, account books and vouchers provided by your company. It is the responsibility of * * to ensure the truthfulness, legality and completeness of accounting data, and it is our responsibility to express our opinions on the audit results.

The audit report is divided into three parts. The main contents of each part are as follows:

The first part, economic benefits. Report on the completion of economic indicators;

The second part, audit problems and suggestions. Report the problems found in the audit, business risks and internal control weaknesses, and put forward audit suggestions;

The third part, notes to accounting statements. Report the assets, liabilities and their rights and interests as of June 65438+February 365438 +0, xx.

The audit situation is now reported as follows.

Part I Economic Benefits

One. Accomplish economic indicators

Sales revenue index

By the end of xx, the sales revenue was 65.438+0.2 billion yuan, an increase of 94% over the previous year.

According to the analysis of sales structure, * * * *

According to the analysis of sales varieties * * * *

The average gross profit margin of xx was 5.5%, down 3.3 percentage points from the previous year. Historically, the gross profit of sales has been declining year by year, * * * *

profit norm/index

The company's statements in Xx show that the total profit is * 10,000 yuan, but there are potential loss factors.

****

After considering the potential loss factors, the total profit is * *-8 * 77 = 4 * * * yuan.

The second part of the audit found problems and suggestions.

After the annual review of xx, * * Company has strengthened its internal management, done a lot of rectification work, established some rules and regulations in administrative management, staff management and financial management, and made certain achievements, especially in financial management, gradually changed the financial accounting function into management and supervision function, and managed and used working capital flexibly at the same time, which provided strong financial guarantee for business departments while strengthening internal management.

However, there are still some problems to be improved in internal control management.

One,

( 1) ****

***

Second, asset management.

1

The third is the internal control system.

(A) control the income and expenditure of monetary funds

1、。

(B) procurement process control links are weak

.

(C) weak control links in the sales process

(D) weak control of fixed assets

Fourth, financial accounting and management.

( 1) * *

(2) * * *

(3) *

Verb (abbreviation of verb) audit suggestion

( 1) *

asset management

(2) *

(iii) Internal control

1, monetary fund revenue and expenditure

**

(4) Financial accounting and management.

1、。

Part III Notes to Accounting Statements

As of June 65438+February 365438 +0, xx, the assets, liabilities and rights and interests of * * * Company are as follows:

One. property; assets

As of June 65438+February 3 1, the total assets were 3803 1399.87 yuan. described below

(1) monetary fund

1, bank deposit

As of June 65438+February 3 1 day of xx, the balance of bank deposits was RMB *, which was correct after the bank statement was prepared. Details are as follows:

*

2. Cash

As of June 65438+February 3 1 day of xx, the cash balance was RMB *, and the balance after cash counting was correct.

3. Notes receivable

As of June 65438+February 3 1, the balance of notes receivable was * yuan *.

4. Accounts receivable

As of June 65438+February 3 1, the balance of accounts receivable was 29860922.75 yuan. **

5. Other receivables

As of xx year 65438+February 3 1 day, the balance of other receivables is RMB *, with details as follows:

****

The arrears left over from previous years are * * * 10,000 yuan, and the collection efforts should be intensified.

6. Bad debt provision

/***

7. Prepaid account

As of June 65438+February 3 1 day, the balance of prepayments was 0.50 yuan, * * *.

8. Inventory

By the date of 65438+Feb. 3, xx, the inventory balance was 4813 1 24.88 yuan.

9. Prepaid expenses

As of June 65438+February 3 1 day, the balance of prepaid expenses was 468265. 15 yuan, with details as follows:

10 fixed assets

As of June 65438+February 3 1, the original value of fixed assets was RMB *, the accumulated depreciation was RMB *, and the net value was RMB *.

Two. debt

As of February 3, xx, the total liabilities were RMB *. Details are as follows:

1, payable

As of xx year 65438+February 3 1 day, the balance of accounts payable was RMB *, with details as follows:

****

2. Other payables

As of June 65438+February 3 1 day, the balance of other payables was RMB *, with details as follows:

****

3. Payable wages

As of June 65438+February 3 1, the balance of wages payable was RMB *, *.

4. Benefits payable

As of June 65438+February 3 1, the balance of welfare funds payable is * yuan, which is the balance of welfare funds withdrawn.

5. Taxes payable

As of June 65438+February 3 1 day of xx, the balance of tax payable is RMB *, with details as follows:

*

6. Other payables

As of xx year 65438+February 3 1 day, the balance of other payables is RMB *, with details as follows:

Education surcharge * yuan;

Flood control fee * yuan.

*

Third, the owner's rights and interests.

As of Jun. 65438+Feb. 3 1 day of xx, the total owner's equity is RMB *, as shown in the following table:

1, paid-in capital

* * * Limited company * ten thousand yuan;

* * * * Co., Ltd. * ten thousand yuan.

Total * ten thousand yuan

2. Capital reserve

By the end of xx, the balance was * 10,000 yuan:

3. Surplus reserves

By the end of xx, the balance was RMB *, which was the statutory surplus reserve in 2003. Xx annual profit has not been distributed.

The fourth is economic benefits.

(1) Sales revenue

1. According to the analysis of sales structure, the sales business structure of * * * * Company is shown in the following table:

*2, according to the analysis of sales varieties:

② Gross profit margin of sales

The average gross profit margin of xx is *%, which is * percentage points lower than the previous year. Over the years, the gross profit of sales has been declining year by year. The main reasons are:

(3) Sales tax and surcharges

Xx years * * * pay additional tax * yuan, the details are as follows:

Urban maintenance and construction tax * yuan;

Education surcharge * yuan

(4) Cost information

1, operating expenses

The annual operating expenses in xx are 2278365438 yuan +08.70 yuan, with details as follows:

The absolute amount of operating expenses in 2004 increased by * 10,000 yuan compared with that in xx years. The main increases are rental fees, consulting fees and decoration fees.

Rental fee * * * *.

Consulting fee * * * *

Decoration fee * * * *.

2. Financial expenses

The financial expenses incurred in xx years are (-) * yuan, which is interest income.

3. Management fee

The management expenses incurred in xx year are RMB 65,438+RMB 0,865,438+RMB 0,229.68, with details as follows:

ministry of audit