Audit innovation audit new ideas

System innovation is to deepen the reform, reshape the existing audit system, the establishment of a full set of external audit and internal audit combined with a combination of pre-audit and post-audit, the combination of financial statement audits and management performance audits, the state audit and social intermediary institutions. Audit of the combination of modern audit system, in order to give full play to the modern audit function of supervision, evaluation and forensics.

Audit methodology and technological innovation. The development of the knowledge economy era will inevitably lead to significant changes in auditing techniques and methods. This is centrally manifested as: audit methods from the past to the detailed inspection of accounting information into the evaluation of internal control systems based on sampling methods, and with the help of the evaluation of the internal control system to determine the focus of the audit, the scope and methodology; auditing techniques from the past to the manual operation of the accounting vouchers, books, statements for the review of the development of the data system audit.

Talent concept innovation

According to the beacon / headhunters future competition is the competition for talent. Audit institutions should be based on the long term, reform the existing education and training model, the establishment of rigid training and lifelong education mechanism, the adoption of annual training and annual performance appraisal combined mode, the establishment of qualification-centered talent selection mechanism.

Audit Strategy Innovation

The five-year development plan for auditing puts forward: the overall goal of auditing in the next five years is to take audit innovation as the driving force, to enhance the quality of audit results as the core, to strengthen the management of auditing operations as the basis for the "people, law and technology" construction as a guarantee. The overall objective of the audit work in the next five years is to take audit innovation as the driving force, to improve the quality of audit results as the core, to strengthen the management of audit operations as the basis, and to take "people, law and technology" as the guarantee to comprehensively improve the level of audit work, and to basically realize the legalization, standardization and scientification of audit work. Among these overall objectives, audit innovation is highlighted. Auditor General Li further emphasized in Hainan research, audit innovation is the driving force of audit development. Therefore, audit innovation should be placed at a strategic level. At present, the implementation of the scientific concept of development, the construction of a new socialist countryside, building a harmonious society, the audit has put forward new and higher requirements, the traditional audit way of thinking and working methods are obviously not adapted to the requirements of the new situation, the only innovation as a driving force, in order to continue to promote the development of the cause of the audit, and better play the role of the audit supervision function.

First, we must continue to strengthen the study, good at combining practical thinking problems, improve the learning effect. Focus on finding the ideological concepts, ways of thinking and work, methods of deficiencies, and put forward targeted measures to solve the problem in a timely manner.

Second, we must accelerate the process of audit information construction, actively explore new management methods in the information environment, improve management capacity and level; the use of modern advanced auditing technology and methods, the implementation of computer-assisted auditing; accelerate the construction of audit databases and audited units of the information network, improve the efficiency and quality of audit work.

Third, while actively carrying out efficiency audits, continue to create high-quality projects. Benefit audit and major cases should be grasped with both hands, should be grasped with new results. The implementation of audit projects throughout the quality control and audit accountability system to improve the comprehensive analysis of audit results and development and utilization, and actively create high-quality projects, and strive for economic development services.

At the same time, the audit also reflects the following "five innovations":

First, the innovative audit concept. Ideas determine ideas, ideas determine the way out. To abandon those unsuitable, obsolete audit concept, set up in line with the scientific concept of development, in line with the construction of new socialist countryside, in line with the requirements of building a harmonious society.

Second, innovative ideas. To recognize the situation, enhance the sense of responsibility and urgency, closely around the center of economic construction, grasp the entry point of the audit work and focus; to emancipate the mind, update the concept of correctly handle the relationship between supervision and service.

Third, innovative audit content. To comprehensively improve the quality of audit results at the same time, and actively explore through the supervision of the power operation process, to promote government agencies at all levels of administration in accordance with the law, from the source to prevent and curb corruption of the new way.

Fourth, innovative audit methods. To gradually realize by a single, traditional financial income and expenditure audit, to the economic responsibility audit, management performance audit, financial law and discipline audit a variety of mutual combination of audit mode change.

Fifth, innovative audit team building. To the audit cadres. Thought and action to the spirit of the National Audit Conference, strengthen audit management, strengthen the sense of service, and establish a pragmatic, pioneering style of work.

Audit innovation audit new ideas 2

First, the innovation of the audit work ideas

20 years of audit work has made remarkable achievements, the status of the audit continues to improve, the audit of the influence of the growing, the entire audit environment have undergone fundamental changes, in this situation, only to establish the concept of scientific auditing, adhere to the In this situation, only to establish the concept of scientific auditing, adhere to the new situation requirements, and constantly adjust the audit work ideas, in order to be enterprising, only the spirit of the spirit of creativity to carry out audit work, to realize the change in the concept of auditing, in order to adapt to the requirements of the new situation.

Innovative audit ideas, must keep pace with the times, to do four to overcome, four enhancement. First, to overcome the customary practice of discussing things, enhance the understanding of the law, for the macro-service consciousness. The second is to overcome the traditional concept of conformity, enhance the innovative awareness of the first. Third, to overcome the narrow and closed sectoral limitations, and enhance the overall situation of the big picture awareness. Fourth, to overcome the fear of difficulties in the ideological obstacles to enhance the sense of responsibility.

Innovative audit ideas, in the audit work, we must adhere to the promotion of scientific development, service reform, as the starting point of the audit work, in the audit work, the implementation of the scientific concept of development throughout the various aspects of the audit work, adhere to all levels of party committees and the government's work in the overall situation, close to the national policy, close to the implementation of macro-control policies to carry out the audit work; to be practical and pragmatic as the audit work, the audit work, the audit work. Seek truth from facts as the foothold of the audit work, adhere to all from the practical point of view, and strive to explore the inherent laws of the audit work, the combination of learning from advanced experience and independent innovation, and continue to develop and improve the audit work; to move the gateway as an entry point, to deal with the relationship between supervision and service, and adhere to the combination of "auditing, helping, promoting," , planned and step-by-step to help the audit object to establish a sound internal control system, to help it plug management loopholes, to promote the audit object to strengthen internal management, improve the level of management, so that prevention is better than cure; to audit according to the law as the basic point, on the one hand, we must strengthen the audit of the legal system, so that all the auditing work to be done according to the law, on the other hand, the auditors should be strict implementation of the audit procedures, standardize the auditing behavior, so that The first step is to make sure that you have the right to be able to do the right thing, and that you have the right to be able to do it.

Second, the innovation of the audit content

With the rapid development of China's economic construction, new things in the economic field will continue to emerge, especially the application of public **** financial theory and the theory of efficiency of finance in our country, so that the government's financial management concepts have undergone a major transformation, the focus of the financial reform has been gradually from the distribution of income system reform to financial expenditure management system. The focus of financial reform has gradually shifted from the reform of the income distribution system to the reform of the financial expenditure management system, the public **** financial system is gradually being established, while the public also put forward the requirements of openness, fairness and equity of the government's behavior. Audit work must adapt to the needs of the environment, and only to adapt to the needs of the environment, innovation and expansion of the audit content, continue to do a good job in the audit of financial and fiscal revenue and expenditure of the true and legitimate, pay attention to find the big case clues, in the revelation of major economic crimes on the basis of a comprehensive, coordinated and sustainable development based on the idea of actively exploring the way in line with China's national conditions of the performance audit. Especially for government investment in a variety of capital construction, environmental protection and other projects with very clear performance objectives, the audit focuses on the objectives of the project is mainly on the economy, efficiency and effectiveness of the audit. To do a good job of performance auditing, we must seriously study and learn from the United States, the United Kingdom and other developed countries and regions to carry out performance auditing experience, and urgently formulate performance auditing laws, regulations and guidelines, in order to ensure the smooth promotion and implementation of performance auditing.

Three, the audit of the organizational form of innovation

Currently, China's upper and lower audit institutions constitute an organic whole, but this organic whole in the audit of the organizational form, the implementation of the respective, closed operation of the form. In the audit of operational work has not formed an organic whole, most of the audit resources are still in the audit system internal circulation, not to form an overall social effect. Audit is a systematic project, each working separately, closed operation, although it can also play a role, but can not fully integrate audit resources, access to comprehensive and systematic audit information, not to mention the discovery of general tendency problems, but also can not put forward a macro-value of the audit recommendations, a serious impediment to the improvement of the quality of the results of the audit. Therefore, it is necessary to form a big audit pattern, establish the idea of "one game of chess" for the whole country, strengthen the overall awareness, and realize the overall optimization function of the audit system. First of all, major audit matters should be linked as a whole. Such as audit guidelines, basic objectives, etc., the country must be consistent, on major investment and construction projects, environmental protection projects, land projects, agriculture, social security, education, health and other key special funds and key industries, should be necessary to form a national "game of chess", otherwise it will not be able to maximize the social effect. Second, major audit matters should be unified. Major audit matters must adhere to the "unified organization, unified program, unified implementation, unified treatment, unified assessment" principle. The important industry-specific audit matters to "up and down linkage", "a dragon" audit, that is, the Audit Commission as the leader, the audit leader and audit institutions at all levels and extended audit closely together.

Fourth, the innovation of audit methodology

Scientific audit methodology is an important way to fully fulfill the audit supervision function, improve the efficiency and quality of audit work. In order to achieve the audit objectives, we need to adapt to the new form of audit and new tasks, and constantly innovate audit methods and tools in order to complete the audit task, improve audit efficiency and quality.

First of all, the innovative audit method should pay attention to four combinations, to achieve five insist. First, we need to combine financial and performance audits, second, we need to combine regular audits and economic responsibility audits, third, we need to combine industry audits with special audits, and fourth, we need to expose and investigate the problems and standardize the management of the development of a combination. At the same time, we must adhere to a balanced approach, from a single, localized, decentralized audit to industry, systematic, integrated audit to expand the impact of the audit; adhere to the unity of the point and the surface, from the simple use of auditing tools to the comprehensive use of auditing and auditing and investigative tools; adhere to the vertical extension of the focus of the audit from the first level of the budgetary units to the audit of the grass-roots level of the budgetary units and end-use units of the funds; adhere to scientific planning, from the focus on audit implementation to the pre-audit investigation to the pre-audit and investigation. The audit implementation to take into account the pre-audit investigation, internal control assessment, program demonstration and other direction change; adhere to the tracking of results, from focusing on processing penalties to the promotion of reform, improve the direction of the policy change.

Secondly, efforts to realize the audit port forward, the implementation of both symptomatic and curative approach, starting from the audit unit to grasp the basic work of accounting, standardize the financial management of the audited unit, strengthen the audit timeliness awareness, that is, to play a full role in the audit of the early warning function, but also for the improvement of the efficiency and quality of the audit work, to prevent the audit risk, optimize the audit environment to lay a good foundation. For example, we carry out the budget unit and township government audit audit system according to law, after years of audit practice test, the effect is very significant.

Third, actively carry out computer-aided auditing and network auditing. First, the auditing authority to give full play to the audit of the comprehensive supervision role, and financial departments to join forces, and actively promote the region's computerized accounting work, the audited units to choose the financial software of the gate, as far as possible, so that the various departments and units to use a unified legal financial software, to carry out computer-assisted audits and network audits to fix the bridge and pave the way. Secondly, computerized auditing will gradually replace manual auditing. Third, with the help of the government information platform, the realization of remote audit, so that auditors can access the audited unit at any time economic activity information, the audited unit of economic activity to carry out regular supervision, the realization of the audit and the audit of the aftermath of the combination of static and dynamic audit, on-site audit and remote audit combination.

Fifth, the innovation of the audit environment

The audit environment is the audit of the soil, but also the audit of the development of the conditions to ensure. Adaptation to the development of the audit business environment can promote its development, otherwise it will also hinder its development. Therefore, we have to adapt to changes in the situation, and constantly innovate the audit environment. First of all, we should innovate the leadership environment, work not only to adhere to the principle, but also to respect the views of the leadership, to avoid the loss of one or the other. Secondly, we should pay attention to the coordination of the surrounding environment, the handling of audit problems, we should adhere to the "three conducive" standard, and analyze, deal with and solve the problems identified by the audit in a realistic manner, and inconsistent with the existing regulations, but in line with the direction of development and reform, we should understand and help to improve the work of mistakes, but does not involve serious violations of law and discipline. The problems should be handled in a prudent and proper manner to help rectify the situation; the problems of fraud, serious violation of laws and discipline, malpractice and corruption should be investigated and dealt with strictly. Thirdly, we must always maintain the harmony of the leadership team and the collective environment of the masses within the organization.

Six, the audit of human resources and development of innovation

The new situation, the professional quality of auditors, auditors of the potential to play, to fulfill the audit duties, improve the status of the audit, set up a good image of the audit is critical. Therefore, the audit institutions to adapt to the development of the situation, on the one hand, the development of existing audit human resources, to explore their potential. Measures that can be taken are: the establishment of a series of incentives, competition management, welfare system, mobilization of audit staff to give full play to their maximum potential; strengthen the industry training, the construction of the audit system cadres lifelong vocational education system. On the other hand, you can update the audit staff and optimize the structure of the audit team. The real establishment of a politically competent, proficient in business, excellent style of professional audit team, in order to build a more brilliant audit career to lay a solid foundation.

With the introduction of the new economic responsibility audit provisions, economic responsibility audit work into a new development period, the grass-roots economic responsibility audit work must keep pace with the times, and constantly innovate. In order to further promote the integrity of leading cadres, fair evaluation of the performance of leading cadres, Richeng County Audit Bureau actively explore, innovative ideas, and constantly deepen the economic responsibility audit, prompting cadres at all levels to seriously fulfill their economic responsibilities.

First, in-depth audit, expanding audit coverage. In the implementation of the economic responsibility audit program, the auditors not only focus on the audited leading cadres belonging to the unit to audit, but also extend the subordinate departments, townships and stations to audit, to eliminate audit dead ends. Second, integration audit, deepen the audit content. To carry out economic responsibility audit, not only the financial revenue and expenditure audit, but also engineering investment audit, policy implementation audit, institutional audit, etc., integration, all-round evaluation of leading cadres in the performance of their duties, and effectively promote the correct performance of leading cadres, macro decision-making. Third, big data audit, improve audit efficiency. The use of data resources from various departments for screening and comparison, generating suspicions, effectively solving the difficulties of time constraints, heavy tasks and weak audit forces, and improving the efficiency of the audit work. For example, in the economic responsibility audit project, the use of data comparison found that there are cars, houses, incumbents and other ineligible people to enjoy the urban and rural low income insurance and duplication of urban and rural low income insurance. Fourth, bundling audits to achieve a fruitful multi-purpose. The budget execution audit and economic responsibility audit bundled audit, realize a fruit of multiple use, save audit time, improve the effectiveness of the audit. Fifth, focus on the use of results. Strengthen the communication with the organization and other departments, supervise the rectification of the problems identified by the audit, in the evaluation of the management of the use of cadres, more use of the results of the economic responsibility audit.