当前位置: essay代写网 > 论文格式 >
December 8, 2010, the CPC Central Committee and State Council issued the "party and government leading cadres and leaders of state-owned enterprises economic responsibility audit regulations" (hereinafter referred to as "Regulations"), the "rule" promulgated, we Party and government auditing norms by strengthening economic behavior, and enhance the sense of responsibility to perform its economy, improve the system to prevent corruption of the important regulations.
"Requirement" can be understood as the core idea: economic responsibility audit is to "institutional building, behavior, and promote the scientific development."
First, the economic problems of the internal audit responsibilities
"Internal audit is an internal audit department or unit bodies and auditors, in accordance with relevant state laws and regulations and other standards, the use of specialized procedures and methods of the departments and units and their economic activities in the financial accounts to audit, inspect its legal, compliance and effectiveness, and to make recommendations and suggestions to strengthen management, improve economic efficiency of an economic oversight activities. "   shows that the internal audit is the enterprise internal control and supervision of important ways. Focus on supervision, analysis, evaluation of economic activity within the enterprise, so improving the internal audit system construction that is equal to improve enterprise management system, you can promptly and effectively identify gaps, affirming the achievements, providing a practical improvement measures to promote the improvement of the overall efficiency .
A lack of planning, scientific and normative
If the relevant departments must first be made in accordance with superiors entrusted to the implementation of audit recommendations. Existing laws, regulations operability is not strong, and there is a wide gap between the actual work needs. For the work program, the report content, technology and methods, the responsibility is not clear rights and other issues. In addition, for audit purposes different understanding, leading to a range of different audit and evaluation, personnel rotation excessive concentration problems when auditing tasks, and so on, resulting audit arbitrariness and uncertainty.
2, the lack of a sound audit evaluation system, to carry out the project is lagging behind
Audit related to economic, social, and should be concerned about a long-term economic operation of the monitoring. Due to lack of systematic and comprehensive evaluation system, it is difficult to measure comprehensive system that is either approved by the general figures, or is the object being audited to make all aspects of evaluation, which would undermine the impartiality of the audit work. Meanwhile audits are generally carried out upon departure, the lack of overall grasp, the loss of economic responsibility audit due to power constraints and oversight role, the audit timeliness poor, difficult to take preventive measures.
3, a single organizational model, the lack of coordination between departments, practitioners quality to be improved
General internal audit involving finance and audit, the audit involved the organization, personnel, management, lack of discipline inspection and supervision departments linkage, especially scheduling is reasonable, the implementation of the adequacy of the report is working, feasibility of the proposal and other issues. At the same time the quality of personnel to be improved, such as ubiquitous: narrow range of knowledge, technical means backwardness, lack of active exploration, and innovative spirit, a comprehensive analysis capabilities and weak.
Second, the economic responsibility audit internal audit system construction
1, the relative independence of the internal audit
Independent internal audit impossible enterprise itself, but they perform different audit procedures, related to the company's financial reporting, internal control procedures, and so on. If the effective formulation of such an assessment, it produces good results of the assessment, it should follow an independent, objective, and given certain privileges and work due confidentiality. They perform audit work must be directly related to the Sub-Committee for the board of directors or board of directors. The only way to reduce management's internal audit staff applied pressure, be possible to get a good evaluation results.
2, the internal audit program control
Internal auditing is the whole economic activity of the enterprise management control oversight again, and then control, risk management within the enterprise. Ensure that enterprise information is true and accurate economic activities, but also help enterprises scientifically formulated economic development plans and decision-making power source. Economic activity in which the enterprise comprehensive internal audit program is the key process control, this control is to supervise and control the economic activity of the enterprise information and data monitoring.
This is the first information data monitoring technology to control, establish and improve auditing IT control and safeguard the continuity of this audit techniques, as businesses rely on for computer systems, computer data should be established on the relevant risk management and audit application control, prevention audit information leaks. Second, we must be able to promptly repair management controls established internal audit system, from a financial accounting system or other management activities found in the internal control deficiencies or employee fraud and other issues, the problems found by analysis to help improve the management of timely and effective internal control , to eliminate potential hazards. Besides the internal audit program control itself should also have been found to be controlled and mechanisms, such as through the computer logic program audit, the audit was logical analysis of continuous audit, integrity, security audit data is scientific and reasonable to ensure the audit itself through Affordable audit supervision. Only really perfected the internal control procedures in order to timely and effective help companies conduct a risk assessment, to change and patch management processes and economic activities control procedures related business activities reflect the true, long-lasting changes in other aspects.
3, the anticipation of Internal Audit
Unlike external audit Internal audit is a key point in the result of the business units continue to monitor economic data. The point is that such monitoring around the core business objectives of early intervention, tracking assessment for the enterprise to provide the necessary scientific data to support decision-making.
Take a matter of significant economic activity enterprise, engaged in the project as a priority, that is, to make timely advance feasibility studies and risk derivative forecast, provide timely evaluation of the effect of running things. For procurement, production, sales, investment plans and cost estimates and other items of the contract, before the implementation of the yet to make to what is reasonable, effective and real for the content of audit evaluations. This requires that one should be looking at the point in time, internal audit would like to follow up beforehand; second is for the company's overall economic activity, in the all-round development; Third, closely follow the activities of the whole enterprise of economic operators step in the whole process extension. In order to improve efficiency and effectiveness, it should create the conditions for the use of computer technology and network technology audit work. Effectively avoid the "pre gone, do not step aside, and afterwards Dengqi eye", as hindsight to provide some passage of time, only warning to future generations of the "belated" audit report. On the surface, no less effort, the good stuff did not write less, but due to loss of timeliness, publication of little value. This is the role of internal audit played poorly, over time, the presence or absence of internal audit work can become.
4, the internal audit team building
Highly qualified personnel to ensure that the results of the internal audit quality core strength. Quality not only requires highly educated, highly skilled, capable people, but more importantly is the construction of the unit is to become the most competent internal audit work, the most appropriate staff member. Is to grasp whether it is to understand policy, management, pragmatic, efficient internal audit members. One is to establish a dynamic, routine operation of personnel investigation, selection, training, out, the mechanisms used, in other words is to establish a repository of talent, talent distinction machine, personnel training stations, talent the selection, development, motivation mechanism. Second, should be based on the unit, the simple fact that is difficult to achieve through training activities once the effect of the reality of life quickly polished energy of their training and morale, a more effective approach is to provide classroom training at the same time, so that they actually involved to a variety of practical work, exposure to various types of leadership, through rotation, delegating specific tasks, learning-by-doing. Third, we should continue to adhere to disciplinary education and professional ethics education, enhance their legal awareness and professionalism. Those determined to be missing ethics, incompetent staff transferred from the audit team; procure poor professionalism, ambition is not strong, accustomed to a step-personnel change their ideas.
Third, improve the behavior of the external audit system strengthen auditing construction
"External audit is independent of government agencies and enterprises outside the national audit institutions audit conducted, as well as the independent accounting firm commissioned to execute business audits conducted. External audit within the enterprise is actually false, deceptive behavior of a important and systematic examination, therefore plays a role in encouraging honest: Knowing is inevitable to conduct external audits, companies will try to avoid doing those audits may be found shameful thing.
" [4 】
1, strengthen the construction of the external audit work
The advantage of the external audit and the audit staff management of the audited entity does not exist administrative attachment, without looking leadership cue, just to the state, social and legal responsibility, which could ensure the independence of the audit, the mandatory , the role of authority and notarized. It can be said enterprises through external audit reports can be used to confirm the authenticity of the financial and economic activities of the operating conditions. On the one hand you can use this audit work, improve internal risk management, especially the financial processes and internal controls of financial information; the other hand it can also report to the government departments, enterprises and small and medium investors creditors send relevant information, such as relevant government departments to be able to know the development of enterprises operating situation, the creditors know solvency of financial information through these small investors to make appropriate investment decisions, including whether to win potential investors and so on. Therefore, strengthening the construction of external audit work is required and necessary. Most are due to external audit commissioned by type, which also requires an audit to clear relationship between the demand and the powerful person's specific requirements, objective and impartial implementation of the audit work.
[哥大erm 网申的essay]留学生...... 2021-10-08
[新sat essay评分等级]代写加...... 2021-10-08
[哈佛 video essay]经济学论文...... 2021-10-08
[申请大学why essay]企业管理...... 2021-10-08
企业管理留学生论文范文下载-Dell Internal Analysis......
荷兰国际商务管理proposal：Research on Recruitment & Selection Strategies of Five Enterprisesin China......
A case study on GOME’s supply chain management problem:1文献数量10个以上。2文献使用哈弗格式。3用文献解释问题，来支持你的论......
The most common definition of the market bubble is: With the widespread optimism and market frenzy of speculation,theevaluation of asset is much higher......
英国布莱顿大学酒店管理留学生硕士毕业论文-Service quality in Brighton restaurant Research purposesFood and beverage industry has a l......
制定一篇管理方面留学生论文-Employment relationshipEmployment relationship management refers that it is through standard and institutional......
Corporate Social Responsibility (CSR) is widely recognized as a commitment (by businesses) tocontribute to society at large and improve quality of life......
[star essay润色]美国留学生...... 2021-10-07
[隨便一篇essay 750字]西方哲...... 2021-10-07
[经济essay怎么写]The Case ...... 2021-10-06
This report gives specific analysis of various performances of the Portman Ritz-Carlton Hotel by using some motivation theories which are related to jo......
[英语论文essay map]Manageme...... 2021-10-06