Model essay on audit rectification notice

Audit rectification refers to the process that the audited entity corrects and improves its own illegal problems according to the decisions or suggestions made by the audit institutions according to law. Next, I will bring you a sample of the audit rectification notice for your reference!

The first sample of the Notice of Audit Rectification

Xx county branch:

The Xx Department of our bank audited your xx business on XX, XX, and found the following problems:

1. Some protocols are not standardized. In the xxx agreement, the signature of Party A is Wang xx, and the account name in the copy of business license is Li XX; Xxx Co., Ltd., the power of attorney is to handle the payment of wages on behalf of the company; Xxx communication equipment business department, and there is no copy of the ID card of the legal person xx in the agreement; The signature of Party A in the xxxx property agreement is Liu X, and the copy of the business license is Jia xx, and no power of attorney is provided; Xxx real estate development co., ltd. agreed rate change; Xxx trading co., ltd. agrees to affix the financial seal to the other party.

Second, 20xx, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X, X.

In view of the first question, it is required to standardize the xxx agreement, and the customer should re-provide the information that is insufficient, and re-sign the requirements that are inconsistent with the signature; For the second question, it is required to pay a return visit to the merchants at a specified frequency.

Please make a rectification plan for the above problems, clarify the responsible department and person for rectification, ensure the implementation of rectification, and report the rectification results to xx Department of our bank before 20xx.

(Seal of the issuing unit of the rectification notice)

Year x month x day

Sample Article 2 of the Audit Rectification Notice

XX company XX branch:

According to the annual audit plan approved by the board of directors of XX Group; Relevant regulations on internal audit of the Audit Department of the Group and this month's audit plan were submitted to the company leaders for approval, and the Audit Department sent an audit project team on XX, XX, XX? Audit the financial revenue and expenditure of the branch company from XX year 65438+ 10/to XX month, and ask XX Branch of XX Company to provide assistance (designate a special person to be responsible), and prepare the relevant materials required for the audit before XX years.

The audit matters are hereby notified as follows:

I. Audit purpose:

1. Confirm the implementation of financial revenue and expenditure. 2. Confirm the implementation of the expense budget.

3. Evaluate the implementation of financial system and financial discipline. 4. Evaluate the implementation of the internal control system. 5. Evaluate asset management. 6. Other matters that need to be evaluated.

Second, the audit scope:

The financial revenue and expenditure, expense budget implementation, asset management and use, internal control system implementation and financial discipline implementation of XX Branch of XX Company 1 year to XX year. Exceptions will go back to previous years.

Three. Estimated audit time:

From XX, XX, XX, it is expected to be XX, XX, XX.

Four. List of information to be provided and other necessary assistance:

1. The audit team will enter XX Branch to conduct on-site audit work within XX days from the date of issuance of the notice. Please provide necessary working conditions.

2. Please arrange a short meeting, read out the audit notice, and arrange and communicate the audit work after the audit project team arrives. Participants are branch leaders and department heads.

3. Please make good preparations for relevant materials and provide materials to the audit project team according to the attached list within XX days from the date of receiving this notice (the list of materials is attached).

4. During the audit, the departments and relevant personnel involved in the audit shall not arrange to go out. When overtime is needed, please arrange relevant personnel to cooperate.

5.XX system data query permissions.

6. Departments needing assistance: Group Company, XX Company, Finance Department of XX Branch, Human Resources Department and relevant departments.

Verb (abbreviation of verb) audit the list of project team, project team leader and project team members;

Issued by:

XX group

Audit department

XX year month day

Sample Article 3 of Audit Rectification Notice

XX county rural credit cooperatives:

The inspection team of the Provincial Association inspected the business operation of your association from 20xx to 20 1 1 x, and now put forward the following rectification requirements for the problems found in the inspection:

I. Deposit business

(at the end of 20xx, the deposit was inflated by xx million yuan.

(At the end of 20xx, the deposit will be reduced by xx million yuan.

Violation basis: Violation of the Basic Accounting System of Rural Credit Cooperatives in Henan Province (Finance of Rural Credit Cooperatives in Henan Province? 20xx？ No.65438 +0) Article 13? (1) reliability. Accounting confirmation, confirmation, measurement and reporting shall be based on actual transactions or events, reflect all accounting elements and other relevant information that meet the requirements of confirmation and measurement, and ensure the truthfulness, reliability and completeness of accounting information? And article 7 of the Interim Measures for the Management of Large Cash of Rural Credit Cooperatives in Henan Province? It is strictly forbidden for rural credit cooperatives at all levels to inflate or deflate deposits through untrue cash deposits and withdrawals. ?

Rectification requirements: according to the principle of operating authenticity, correctly calculate all deposits, truly reflect the operating results, and it is strictly forbidden to resort to deceit.

(3)?

Violation basis: violation?

Rectification requirements:

Second, credit business.

(1) The five-level loan classification is false. By the end of 20XX, there were xx non-performing loans with an amount of XX billion yuan, accounting for%; XX non-performing loans and their amounts have been verified.

XX million yuan, accounting for%; The investigation increased the number of non-performing loans by XX, with an amount of XX billion yuan, with a difference of%.

Violation basis: Violation of the Detailed Rules for the Risk Classification of Credit Assets of Henan Rural Credit Cooperatives (Trial) (Nong Yu Credit? 2006xx 1) Article 6? (6) The principle of dynamic management. On the basis of the conventional five-level classification of credit assets, timely and dynamically grasp the changes of relevant factors affecting the recovery of credit assets, and timely re-identify the risk situation that has undergone major changes? .

Rectification requirements: Strictly follow the Detailed Rules for Risk Classification of Credit Assets of Henan Rural Credit Cooperatives (Trial) (Nong Yu Credit? 200x 1 1) divides the loan into five grades, reduces the deviation, accurately and truly reflects the loan form and reveals the loan risk.

(2) XX loans with an amount of XX million yuan. During the inspection, XX transactions with the amount of XX million yuan have been recovered.

Violation basis: Violation of the Basic Credit Management System of Henan Rural Credit Cooperatives (Trial) (Nong Yu Credit? 2005xx8) Article 42? For natural person credit business, the customer department (post) should investigate and analyze whether the economic income of individual customers and families is true, whether the income source is stable, and whether it has the ability to repay the loan principal and interest continuously; To provide a guarantee, it is also necessary to investigate whether the economic income of the guarantor is true and whether the source of income is stable. .

Rectification requirements: Strictly follow the Basic Credit Management System of Henan Rural Credit Cooperatives (Trial) (Nong Yu Credit? 2005? Circular No.8, hereinafter referred to as Circular No.8) and Notice on Printing and Distributing the Basic Procedures of Credit Business Management of County Rural Credit Cooperatives in Henan Province (Nong Yu Credit? 2008? No. 15, hereinafter referred to asNo. 15), strengthen the pre-lending investigation and put an end to similar violations. Order your credit union to divide responsibilities, and urge the relevant lending institutions to recover the borrowed loans or restore the borrowers within 60 days. Can't take it back

, to strictly investigate the responsibility of the relevant personnel.

(3) X fake loans, XX million yuan. XX Credit Union issued a loan of XX million yuan on XX, XX, XX as an impostor, with the loan officer XXX and the director XXX.

Violation basis: Henan Rural Credit Cooperative's fund and credit business is illegal? Ten is not allowed? "(Nong Yu Wenxin? 20xx6) Article 3? No fake loans? .

Rectification requirements: In strict accordance with the Opinions of the Provincial Association on the Comprehensive Management of Fake Loans (Nong Yu Credit? 20xx？ No.8) requirements, combined with the "Notice of the Office of Henan Banking Regulatory Bureau on Forwarding the Relevant Documents of the General Office of China Banking Regulatory Commission on Printing and Distributing Three Remediation Activities Plans for Rural Small and Medium-sized Financial Institutions" (Henan Banking Regulatory Bureau? 20 1 1? 1 12), conscientiously do a good job in self-inspection and self-correction of fake and inferior loans within its jurisdiction to prevent credit risks. For the new fake loans after 20xx 1 month, all those directly responsible shall be dismissed, and those with serious circumstances shall be transferred to judicial organs for investigation.

(4) Collect interest (loan) of XX, with the principal of XX million yuan, and receive the interest amount of XX.

Ten thousand yuan.

Violation basis: Henan Rural Credit Cooperative's fund and credit business is illegal? Ten is not allowed? "(Nong Yu Wenxin x2007? No.56) Article 2? It is not allowed to collect interest (loan) by loan. ?

Rectification requirements: Strictly follow the Basic Credit Management System of Henan Rural Credit Cooperatives (Trial) (Nong Yu Credit? 20xx8, hereinafter referred to as Document No.8) and Measures for Financial Management of Rural Credit Cooperatives in Henan Province (Financial Management of Rural Credit Cooperatives in Henan Province? 2005? No. 13, hereinafter referred to asNo. 13), strengthen loan management, and it is strictly forbidden to collect interest by loans, truly and accurately reflect the income situation, and it is strictly forbidden to falsely increase income to ensure the authenticity of operation.

(5)?

Third, bill business.

(1) Issuing bank acceptance bills in excess of the proportion. XX County Association 20xx Year-end Project

The loan is XX million yuan, and the balance of bank acceptance bill issued by the bank is XX million yuan, accounting for XX%, which exceeds the prescribed proportion by XX percentage points, and the bank acceptance bill is XX million yuan.

(2) It is more common to issue a single bank acceptance bill with a face value exceeding xx00 million yuan.

(3) Issue XX acceptance bills to customers with bad records, with an amount of XX million yuan. Violation basis: Violation of the Management Guidelines for Bank Acceptance Bills of Henan Rural Credit Cooperatives (Nong Yu Credit? 2006? No.60) Article 10? Is the bank acceptance bill issued by the county association executed? Total control and proportional management? ,? But the balance should generally be controlled within 5% of the balance of various loans at the end of last year? Article 12? The maximum acceptance amount of a bank acceptance bill issued by a credit cooperative does not exceed xx00 million yuan? Article 13 A drawer shall meet the following conditions: (6) There are no non-performing loans and interest arrears in financial institutions, and the credit record is good? .

Rectification requirements: Strictly follow the Management Guidelines for Bank Acceptance Bills of Henan Rural Credit Cooperatives (Nong Yu Credit? 2006? No.60) Relevant requirements for issuing and accepting, it is strictly forbidden to issue and accept in excess of the proportion, and gradually reduce credit; It is strictly forbidden to issue acceptance bills with insufficient margin ratio; It is strictly forbidden to issue acceptance bills to customers with bad credit records.

(4) X consecutive endorsements of discounted materials, with an amount of XX million yuan.

(5) The discount business handled has no real trade background.

(6) The discount information of XX transactions is incomplete, with an amount of XX million yuan.

(7) No subsidiary ledger of discount and cash discount business has been established.

Violation basis: Violation of the Management Guidelines for Discounting Acceptance Bills of Henan Rural Credit Cooperatives (Nong Yu Credit? 2006? No.68) Article 11? (3) Is the endorsement of the acceptance bill continuous and complete? Article 12? (1) discount application

Is the trade background between the drawer and the drawer (or his immediate predecessor) true? , article 16, article 17? The credit department must establish a ledger when handling the discount business and register it in time. ?

Rectification requirements: In view of the above four to seven problems, strictly in accordance with the "Management Guidelines for Discounting Bank Acceptance Bills of Henan Rural Credit Cooperatives" (Nong Yu Credit? 2006? No.68) and "Emergency Notice of Henan Rural Credit Cooperatives on Rectifying and Regulating the Bill Business of Rural Credit Cooperatives in the Province" (Nong Yu Credit? 20 1 1? No.45) to carry out new business, correct illegal banks as required, standardize bill management and operation behavior, and prevent operational risks.

Fourth, fiscal revenue and expenditure.

(1) interest income

1. The use of 2x4 transactions resulted in less loan interest of xx yuan, mostly due to the revitalization of non-performing loans in previous years.

2. There is a phenomenon of using the 2009 transaction to adjust the spread and charge less interest.

3. Transfer the income from intermediary business from interest income to XX million yuan.

Violation basis: violation of Article 23 of Document No.8? Except for the decision of the State Council, no unit or individual has the right to decide to stop, reduce, postpone and interest-free. ? And "Financial Management of Rural Credit Cooperatives in Henan Province? Ten is not allowed? "(Nong Yu Wenxin? 2007? No.56) Article 5? No inflated or inflated income and expenditure? Article 6? It is not allowed to adjust accounting subjects at will and prepare false accounting statements? .

Rectification requirements: strictly implement the interest rate policy, strengthen the accounting consciousness, calculate and collect interest according to the contract, and do not artificially undercharge interest. At the same time, your credit cooperatives should urge the relevant credit cooperatives to make up the interest that does not meet the requirements.

(2) Operating expenses and handling fees

1. Education and advertising expenses are irregular, and so are conference expenses.

The agency fee charged is not standardized.

2. Over-proportion business entertainment expenses are XX yuan, water and electricity account business entertainment expenses are X yuan, and business entertainment expenses (alcohol, tobacco, gifts, etc.). ) in other expense accounts.

?

Violation basis: Violation of the Financial Management Measures of Henan Rural Credit Cooperatives (Henan Rural Credit Cooperatives? 200xx3) Article 72, paragraphs 3, 4 and 5.

Rectification requirements: In view of the above problems, strictly follow the Financial Management Measures of Henan Rural Credit Cooperatives (Henan Rural Credit Cooperatives? Document 200xx 13 (hereinafter referred to as document 13) stipulates the scope, standards and procedures for collecting various fees, ensuring the correct use of subjects and accounts, and not arbitrarily reducing or adjusting accounts; All kinds of accounting vouchers should have complete elements and true and complete accounting data. It is strictly forbidden to resort to deceit and spend money indiscriminately.

(3)?

For the above problems, the responsible person will be further dealt with according to the recovery or rectification.

After receiving this notice, please take active measures to rectify the existing problems, and report the rectification to the Audit Department of the Provincial Association and the Municipal Rural Credit Office within 60 days from the date of issuance. City rural credit cooperatives should supervise the rectification, and the provincial association should follow up the audit according to the rectification.

July XX, 2008

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