Guidelines For Internal Audit Reporting

1, through auditing the implementation of rules and regulations, we find problems in the actual implementation of rules and regulations, prevent the system from becoming a mere formality, and discover in time unreasonable or incomplete contents in the system, so as to enhance the seriousness, feasibility and effectiveness of the system.

2, the audit of financial indicators, including the audit of the implementation of the budget, the audit of the true accuracy of financial indicators.

Through auditing, hints and problems and deviations in budget execution, it prevents false, concealed and misinformed financial data and ensures the authenticity of financial data.

The internal audit report should include the following contents, but in each specific case

According to the situation, we should focus on:

(1) audit of the implementation of the system

1, the purpose of audit and the relevant institutional basis;

2, the audit method and process description;

3, the implementation of the relevant system in relevant departments, units and links;

4, related responsibility cognizance and audit conclusion;

5, suggestions for improving the system.

(two) audit of financial indicators

1, the audit method and process description;

2. Basic financial indicators;

3, comparative analysis of key financial indicators, including ratio analysis, year-on-year analysis, budget analysis;

4, responsibility disclosure and audit conclusion;

5, financial improvement proposals.

Three. Problems to be noted in internal audit

1, internal auditors should accurately understand the company's system and the company's business model.

2, after the completion of the audit, a written report must be made to the board of directors and general manager. Meanwhile, the electronic file will be reported to the chief financial officer.

3. Internal audit reports mainly focus on the company system, internal control, finance and performance management.

4, in the internal audit work, it is found that when the units, departments or projects violate national laws and regulations, a special report should be formed.

Related links:

With the gradual establishment of the socialist market economic system, accounting work is playing an increasingly important role in the management of enterprises.

We must persist in grasping production and development and grasping financial management at the same time. We must not only benefit from production, but also benefit from management, and management is also productive force.

Financial management is closely related to economic benefits.

The central goal of the enterprise is to achieve maximum economic benefits with smaller consumption. Strengthening financial management can promote enterprises to tap the potential, control costs and reduce consumption. Through the mobilization of funds, efforts should be made to use funds to raise the use of funds and prevent the waste of funds. Through the management of survival, we can optimize inventory structure, reduce inventory backlog and achieve economic inventory. By pulling prices, we can increase the income of enterprises. Through the management of state-owned assets, we can promote the rational and effective use of state-owned assets, and preserve and increase the value of state-owned assets.

Therefore, giving full play to the leading role of financial management can improve economic efficiency more effectively.

Through accounting, the raw data are collected, pmitted, classified, registered, summarized, summarized, stored, processed into useful economic management information; then financial analysis is carried out to evaluate and analyze the process and results of financial activities of enterprises, and the future financial activities and their results are predicted and tested.

Through this series of financial management links, enterprises can provide accurate and real information to the outside world, thus contributing to national macro regulation and control, so that investors can make reasonable investments. Banks make credit decisions and tax authorities levy taxes according to law.

Strengthening capital management and improving the operational efficiency of funds is the primary task of financial management.

Capital is the "blood" of an enterprise. The characteristics of the enterprise's capital movement are to circulate circularly. The life of capital lies in "living", capital living, production and operation, and "living" and "living". If funds do not flow, they will "precipitate" or "drain" and will not be able to make up for the added value.

Only by improving the efficiency of capital use can we ensure the economic efficiency of enterprises. Therefore, capital management becomes the center of financial management of enterprises, which is an objective necessity.