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 Wysłany: Wto 9:32, 05 Kwi 2011 Temat postu: Economic responsibility audit of the risks and pre |
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Economic responsibility audit of the risks and prevention
Studies include business rules and operating procedures, including laws and regulations to serve as a guide to economic responsibility audit. The third is to develop and improve various areas and departments of the work rules and regulations, such as two-way commitment, the trial responsibility, 3, to strengthen a number of combination to improve audit efficiency. First, the main body of the audit should be done on the national audit bodies, internal auditors and the combination of social auditing organization. Key units by the national audit authorities, two, three units responsible for internal audit may be necessary, some units can also be gradually delegated to the audit organization to carry out social audit, and fully mobilize the enthusiasm for work. Second, the contents of the audit in conjunction with good fiscal and financial revenue and expenditure audit. Adhering to fiscal and financial revenue and expenditure on the basis of the audit, highlighting the focus of economic responsibility audit. When the auditing of the financial, pay attention to the collection of economic responsibility audit-related information; in the implementation of economic responsibility audit, to make full use of the financial results of the auditing. The third is to do the audit method combination of various methods. In the economic responsibility audit, audit techniques and audit knowledge with the changing, the audit method is also increasingly diverse. We should make flexible use of economic responsibility audit and special audits combined with audit and investigation has revealed clues, check the lower level and extension of the audit combined with a comprehensive audit and audit investigations and other methods, removing some of the old methods do not apply, innovative summarized Some of the more scientific method. Fourth, with the discipline of economic responsibility audit, monitoring, organization and personnel departments combined. Discipline inspection at all levels of economic responsibility audit, organization, supervision, personnel and auditing departments of a work, relying solely on an audit institutions is difficult to implement and complete. Among the relevant departments must strive to meet, work together. 4, grasp the key link, reduce audit risk. First, a clearly defined scope and focus. Limit the scope and content of the audit, in strict accordance with the audit scope and content of the audit. And effect on major business decisions, the main funding, financial management indicators and so thoroughly to investigate the 66 deep investigation. The second is to gather sufficient audit evidence. Audit institutions and auditors to understand the situation of the audited object, in possible to collect as much evidence. That is, to obtain irrefutable evidence, take the whole card, so that evidence is irrefutable. Third, objective and fair, careful evaluation. The evaluation of audit matters, to use data and facts on the limited scope of the audit, audit issues and audit of insufficient evidence or no clear evaluation criteria unclear evaluation criteria, and should not be evaluated or expressed reservations. Fourth, do the audit follow-up. After the audit field work, should be fully audited units and seek people's views to be audited, while carefully review the preparatory work to do. 5, standardize operations, and strengthen quality. First, before the project, the implementation of audit program trial system to ensure that is feasible, easy to operate. Second, the implementation of the project, the implementation review of key audit tracking system. Review the audit working papers in the key evidence of the contents of the audit is complete, the program is complete, whether the format specifications, etc., and to inspect the implementation of auditing standards. Third, project implementation, strengthen the audit review, improve and standardize the various aspects of the audit procedures and review procedures, the review bodies to submit year-end audit review to the audit institutions reporting system. Fourth, the audit before it is processed, the implementation of audit system audit instruments. Five after the audit, the implementation of auditing the implementation of decisions and opinions inspection and supervision system for the transfer of cases the situation. Sixth, in the review process, the establishment of audit review of the briefing system. 6, enhance learning, develop a high quality audit team. As China joined wrID, China's economy has integrated into the tide of the world economy, China will gradually with the international auditing standards, this objective requires that we nurture the extraordinary high level of a high quality audit team. First, we must continue to carry out the audit staff of professional ethics education and risk awareness education and enhance their sense of political responsibility and social responsibility. Second is to ask the auditors to keep on learning, or through various forms of training,[link widoczny dla zalogowanych], and constantly improve the quality of its operations and other comprehensive quality. 【
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