Internal audit how to find the problem

Issue 1: find the problem, the internal audit what to do On the enterprise internal audit risk control

I. Introduction

With the establishment and continuous improvement of the socialist market economy, market competition is becoming increasingly fierce, to enhance the competitive strength and improve economic efficiency, internal control in the internal management system of the enterprise plays a pivotal role, and the internal audit is not only a component of internal control, but also a special form of internal control, it is the control and re-supervision of the accounting. Internal audit is both a component of internal control and a special form of internal control, which is the control and re-supervision of accounting. Internal audit is an independent evaluation of the various operational activities and control systems within an organization to determine whether the procedures of established policies are carried out, whether the standards established follow the use of resources, whether they are reasonable and effective, and whether the objectives of the unit are achieved.

The development of the market economy, the separation of ownership and operation, the continuous expansion of the enterprise scale, the internal environment and the external environment requirements and constraints to the development of internal auditing provides the necessary prerequisites and soil, but at the same time, also to the internal audit has increased the risk. From the point of view of China's audit reality, China's corporate enterprises, especially listed companies generally have the phenomenon of unsound or ineffective corporate legal structure, which brings many uncertainties to make the audit risk increased unprecedentedly. First of all, the lack of effective management of the operator, for senior management fraud, fraud provides an opportunity. Secondly, the absence of the owner, on the one hand, led to the company's managers to manipulate profits and provide false information to the outside world; on the other hand, led to the weakening of the company's internal control, and even the emergence of the company's senior staff collusion and forgery, thus making the technical content of the accounting fraud more and more high, so that auditors can not be prevented. Again, the absence of the principal makes the auditee and the principal the same person, a phenomenon that reduces the independence of the audit. In the international arena, a series of fraudulent accounting scandals have erupted in large international companies over a period of time. In recent years, the "China Agricultural Credit Incident" and the "Guang Guo Tou Incident" in China are still fresh in people's minds. Not long ago, "Tieben incident", "Zhou Zhengyi financial fraud", "Delong case", as well as the South Securities was hosted, and so on, why the false accounts are commonplace, we have to say that Internal audit risk is not effectively controlled. Audit risk has become an enterprise internal audit can not avoid the problem. At the same time also show that this is a fact: prevention and mitigation of risk at any time can not be relaxed, internal audit should be to prevent risk in a very important position. This phenomenon has also been a universal concern worldwide, in order to solve these problems, some of the corresponding legal documents have been introduced.

Therefore, how to strengthen the audit risk awareness, effective control and avoidance of audit risk, improve the quality of the audit, has been put on the agenda, to strengthen the risk control of the internal audit of enterprises has become necessary. To have a comprehensive and profound understanding of the audit risk, in order to effectively promote the healthy development of the enterprise internal audit business....

Second, the internal audit risk and its causes

Internal audit risk refers to when reflecting the audited unit and its economic activities or projects and matters of the financial accounting report there are significant misstatements, omissions, or internal control system there are major loopholes, defects or not effectively implemented, or there is a major fraud in business management, the internal audit staff after the audit failed to find or missed, and published incorrect or inappropriate. and the possibility of issuing an incorrect or inappropriate audit opinion. Clearly this concept must be clear, the internal audit organization or personnel is the main body of audit risk, the nature of audit risk is unintentionally published the possibility of erroneous audit conclusions.

(a) the theoretical overview of the causes of audit risk

1, the internal audit organization is not strong independence, affecting the authority of the internal audit work

In the mid-1980s, in the promotion of ***, China's internal audit gradually developed. However, its administrative nature is too strong, and the auditors are closely related to the various interests of the audited units, which makes the internal audit organizations and their personnel less independent, unable to carry out their work autonomously, and the audit processing decisions made are not implemented. On the one hand, the internal auditor is subject to the operational guidance of the national auditing organization, and carries out supervision and inspection of the unit; on the other hand, it is subject to the administrative leadership of the unit, and its salary and benefits are resolved by the unit. The business work of the "outward-oriented" and administrative treatment of the "internal", so that the internal audit staff is difficult to enter the role, over time, the internal audit has lost its authority. Independence is the soul of the audit, can not effectively guarantee the independence of the audit institutions and personnel in the organization, the autonomy and authority of the business work, can not guarantee the quality of the audit and to avoid audit risks.

2, the internal audit of the external audit environment is poor

Specifically manifested as: (1) the legal system is not sound. With the development of the market economy and the depth of the reform, many new situations, new issues continue to emerge, and at present the basis of China's internal audit is only a July 1995 release of the "Audit Commission on internal ...... >>

Question 2: In the process of quality system internal audit, how to find more problems? 1 internal audit time, frequency and scope of internal audit planning

The quality system internal audit arrangements for the time is divided into routine audits and surprise audits (or known as temporary audit) two kinds. General routine audit is a planned internal audit, the enterprise should be in accordance with the beginning of the year or the end of the previous year, or the last routine internal audit after the end of the plan for internal audit. Routine internal audit is generally a system-wide internal audit, the quality management system should be covered by all departments of the enterprise, all products and all processes are comprehensive internal audit and put forward to improve the views of the general business will be arranged in the third-party audits or system management evaluation of the gods before the first two months, in order to facilitate the identification of non-compliance with the implementation of the improvement to enhance the effectiveness of the system operation.

Sudden audit is targeted, often for the current problems within the enterprise and the adjustment of the system to audit, identify the causes of the problem, the next step to improve, the effect is more obvious. The following cases can be considered by the organization to implement a temporary internal audit: the system based on the standard or organization of major changes in the organization; the system documents for a new version of the system, the content of the document has changed significantly; significant changes in market demand or customers have serious complaints.

The frequency of internal audit by the enterprise independent arrangements, routine internal audit is generally carried out by the enterprise once a year and two more appropriate, in order to ensure that the system is improved in a timely manner, there are also enterprises will be internal audit as a routine system operation checking activities or the implementation of a number of targeted special audits. Sudden internal audit should be completely based on the actual situation of the enterprise.

.2 The planning of internal audit methods

Internal audit methods can be divided into centralized internal audit and rolling internal audit, centralized internal audit can be in a short period of time will be the operation of the whole system for evaluation, rolling internal audit using a phased, block or sub-products audit mode. The former is more centralized, a one-time audit, the latter need a longer time to know the operation of the whole system, but the latter due to the scope of each audit is small, the audit requires fewer resources (auditors, audit time, etc.), but also in each audit with the use of centralized audits and the same resources when the same audit, a more in-depth special audit.

When choosing the internal audit method, should be combined with the audit resources, audit purposes, choose the most favorable one can be. The scope of the internal audit according to the purpose of the internal audit,

At the end of each system audit, the system department will organize the audit team leader and the team leader, in the audit summary at the same time, the audit implementation of the process of good and inadequate aspects of the summary by the system department to develop improvement or consolidation measures to be implemented in the next internal audit, in order to improve the quality of the system internal audit to improve the effectiveness of the internal audit.

Question 3: internal audit found that the problem, write corrective recommendations, how to write Quality Management System:

For the internal audit found that the problem is to analyze the causes and put forward preventive and corrective measures, for the second or third party audits are the same.

For the proposed problem points, in the corrective measures table to reflect the cause analysis, containment measures (temporary measures), corrective measures (long-term) and evidence of rectification, you get all of these, in the submission should not be a problem. In accordance with this method to do, the submission of the preventive corrective measures report are no problem.

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Model 1: internal audit rectification report

The company's internal audit of the hull workshop unqualified items rectification report

First, the internal audit of unqualified items

The hull workshop in the company's internal audit to find out a unqualified items for - - September's flaw detection pass rate. -September's flaw detection pass rate (88%) did not meet the standard, the actual pass rate of 80.6%, no rectification measures. I workshop this unqualified items for the cause of analysis and rectification, is summarized as follows:

Second, the cause of analysis

1. Larger volume of work, manpower deployment is frequent

September in the factory ship density is greater, and the requirements of the month to be completed and leave the factory ship is more (650T, 300T, 1600T, 450T, 300T, 1300T. 300T, etc.) Some of these projects are concentrated in the factory, and some of them have been completed and left the factory, (650T, 300T, 1600T, 450T, 300T, 1300T, 300T, etc.) Some of these projects are concentrated in the bow and stern tip cabin and upper and lower side cabinets, due to the lack of manpower can not guarantee the completion of the node plan in an all-round way, the workshop firstly ensures the completion of the first batch of ships leaving the factory, breaks the original principle of the allocation of the project and the boundaries of the project, according to the weekly node plan to ensure that manpower is deployed to ensure that a single node of single ship is completed at any time (mainly not affecting the construction of the next process), so some of the projects from the completion of the delivery

2. Insufficient supervision during night shift construction and the influence of weather

In the overall construction process, welding is mostly concentrated in the night shift, and the quality inspector of the workshop has no effective supervision over the welding inspection of the special position on the site. Rainy weather in September and a large amount of work, resulting in construction personnel, in addition to more newcomers, less responsible for the night shift site, so that the welding before the removal of rust and water is not in place.

3. The low rate of welder's license

The number of welders in the workshop outsourcing unit is about 1,500, due to the steel structure project has been in a relatively tense state of manpower, and there is no time to supervise the outsourcing unit in time for the welder's skill test, which is the cause of the low rate of welder's license at the present time.

Third, corrective measures

1. Reasonable manpower allocation

Workshop after the allocation of works, by the workshop operations director and quality inspector is responsible for the single ship progress control, weekly

one, Thursday on the single ship node failed to complete the unit according to the plan in a timely manner to report to the workshop leadership, and at any time to grasp the construction of more unstable manpower movements. In the work is not to the node plan to adjust the project in advance to ensure progress and quality.

2. Strengthen the site rectification and process discipline training

(1) in the special position before welding, the workshop quality inspection personnel require outsourcing unit quality inspection personnel and welding foreman to explain the importance of the project, and supervise the site construction process.

(2) to affect the welding quality of the weather, such as rain and weather cooling caused by the welding channel wet welding material temperature is not enough and other changes in the situation, must be done before welding dehumidification, heating and other preparatory work, the workshop quality inspector found on-site during the inspection of the violation of the welding process discipline to increase the penalties.

(3) in the inspection for the construction unit at the scene after the self-test there are still defects in the region, the workshop quality inspectors to make changes to the logo and supervise the construction of qualified and then carried out to the shipowner, the ship inspection. For the poor quality of welding can not meet the requirements of flaw detection of the construction unit, the workshop in advance to make adjustments to the program to ensure that the flaw detection rate

3. Welding skills test

The workshop quality inspection room has repeatedly organized the construction team to carry out training for welders and require welding skills of welders must participate in the designated management body of the SMAW and FCAW certification. Through the workshop quality inspection room nearly two months of organization, outsourcing construction units to participate in the welder's examination of more than 500 people ****, the actual certificate 309 people.

The implementation of the above rectification measures, the purpose is to require the construction unit to improve the overall welding skills to achieve the company and the workshop's project quality requirements. Rectification project specific implementation of the company's quality control department to supervise the examination of the welder's license and September flaw detection indicators did not meet the standard units of corrective and preventive measures table.

Hull workshop

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Question 4: How the audit found the problem From the perspective of financial auditing, the main accounting accounts and economic operations of the project audit objectives are the following:

1. cash (including bank deposits) project audit ① the content of the cash related control system exists and is effective;

② the cash receipts and disbursements of the business whether the account is complete, whether there is no omission;

2) cash receipts and disbursements of the business is complete, whether it is complete, the accounts of the business. There are no omissions;

③ recorded in the accounts of cash does exist, there is no misappropriation of phenomena, whether it belongs to the audited unit;

④ cash juice records are correct;

⑤ cash valuation, such as the calculation of foreign currency exchange gains and losses are correct, there is no possibility of inflating or deflating the cash;

⑥ cash receipts and expenditures occurring in the business Whether in line with relevant laws and regulations;

⑦ accounting statements reflect the cash balance is appropriate.

Marketable securities are often used as a substitute for cash and held by the unit, the audit objective and the audit of the objectives of the cash is largely the same.

2. Receivables and prepaid items audit ① receivables and prepaid internal control system exists and consistently followed;

② receivables and prepaid business accounting records are complete, there are no omissions;

③ records of the accounts receivable and prepaid accounts do exist, whether or not it is really a debt of the unit being audited;

④ all the receivables and prepaid accounts accounting records are complete, there are no omissions;

③ records of the accounts receivable and prepaid are actually exist, whether or not it is a debt of the unit being audited;

④ all receivables and prepaid accounts of the unit being audited. Whether the accounting records of all receivables and prepayments are correct;

⑤ Whether the valuation of receivables and prepayments is correct, whether there is an inflated or deflated phenomenon;

⑥ Whether the balance of receivables and prepayments is appropriately reflected in the relevant accounting statements, etc.

3.

3. Audit of inventory items

① whether the internal control system related to inventory is sound and consistently followed;

② whether all inventory balances are reasonable, there is no overstocking or understocking phenomenon;

③ reflected on the books of the inventory does not really exist, whether it is the audited unit owned;

④ whether the audited unit actually owns the inventory is complete registered in the accounts, there are no omissions;

⑤ inventory valuation is correct, the unit price and the number of correct products, whether the total is correct;

⑥ close to the closing date of the inventory revenue and expenditure into the accounting period is correct;

⑦ inventory ledger totals, all types of inventory, the actual number of summarized, with the general ledger of the inventory whether it is consistent;

⑧ inventory in the accounting statements on the presentation is appropriate, inventory Displayed on the accounting statements, inventory classification, valuation method is correct, mortgage transfer, on behalf of the deposit, depreciation and so on whether the situation is fully revealed.

4. Long-term investment audit

① whether the internal control system for long-term investment is sound and effective;

② whether the balance of all long-term investment is reasonable, there is no improper investment;

③ whether the various forms of long-term investment assets are real and owned by the unit;

④ whether the various forms of long-term investment is complete, there is no missing

⑤ Whether the valuation of long-term investment assets is reasonable, whether it is in line with the provisions of the relevant laws and regulations;

⑥ Whether there is any income from various long-term investments, whether the various types of income is actually collected and reflected in the accounts correctly and timely;

⑦ Whether the long-term investment is appropriately presented in the accounting statements.

5. Fixed assets and intangible assets project audit

(1) fixed assets project audit

① fixed assets related to the internal control system is sound and effective compliance;

② all kinds of fixed assets and the real existence of the audited unit, whether there is a fixed asset subject to a lien;

③ all kinds of fixed assets are completely accounted for. fixed assets are complete in the accounts, there is no omission;

④ all types of fixed assets valuation method in accordance with relevant regulations, capital expenditure and revenue expenditure is appropriate and reasonable;

⑤ all types of fixed assets increase or decrease in the records of change is correct, and whether to go through the necessary procedures?

⑥ depreciation of fixed assets and depreciation calculation is correct, the use of depreciation rates before and after the consistency;

⑦ fixed assets, the original value of accumulated depreciation and net value of the accounting statements on the presentation of the correctness and adequacy of the disclosure.

(2) intangible assets project audit

① all intangible assets do exist and owned by the audited entity;

② the valuation of intangible assets in accordance with the relevant provisions of the valuation is appropriate and reasonable;

③ amortization of intangible assets in accordance with the relevant provisions of the amortization calculation is reasonable and correct;

④ Whether the presentation of intangible assets in the accounting statements is appropriate and sufficient.

6. Audit of liabilities

① the existence and effective implementation of internal control systems related to liabilities;

② complete records of liabilities, there are no omissions;

③ has been recorded in the liabilities do not really exist, whether it should be borne by the unit being audited;

④ records of liabilities are correct, there is no inflated

⑤ The valuation of the liabilities, such as the calculation of interest, discount ...... >>

Question 5: What are the issues to be noted in the internal audit? (A) to do a good job in the audit preparation stage of the collection and analysis of information data 1. In-depth investigation of the report, a comprehensive grasp of the basic situation. Such as: the name of the project, the cost of the audit (budget, settlement cost), the main contents of the project construction contract, the A side of the supply of materials, the project payment, the project construction drawings (as-built drawings) the degree of completeness of the project, the project start and completion date, the project quality rating, the basic situation of the construction unit, etc. 2.2. To collect informative written information, do a good job of the audit program. (1) project construction contract, construction agreement and other contractual supplementary information; (2) project construction drawings and completion of as-built drawings; (3) the construction process involves the cost of both sides of the on-site visa information; (4) design changes and changes in the visa; (5) project estimates (final) and accompanying volume calculations and material analysis table; (6) the main materials market price of the materials and the A and B parties to confirm the visa single; (7) construction unit material supply schedule (A and B parties to sign and stamp after checking); (8) construction unit payment schedule; (9) construction unit qualification and engineering fee certificate; (10) other information required for audit. According to the investigation and collection of information to determine the focus of the audit, the development of targeted and operable audit program.　　(ii) Scientific and rational use of information to improve the efficiency of project audit.　　Familiar with the construction drawings, understand the design intent, read and understand the relationship between the diagrams and dimensions, in order to correctly account for the amount of work, so as to ensure the quality of the audit, improve the efficiency of the project audit. At first, in order to save time, we do not look at the map before auditing the budget, but look at the side of the audit, the results of re-calculation, omission or even the case of the wrong successive, but a waste of time. Therefore, before auditing the amount of work carefully read the map is a very critical part.　　Audit construction drawings should be divided into two steps: the first step of the rough look at the whole picture. The whole set of construction drawings, first from the overall layout to individual projects, from the plan to the elevation, from the inside to the outside for a rough look once; through this rough look, so that there is an overall concept of the brain, to grasp the general situation. The second step focus on reading the map. This step focuses on the internal changes and details of the project. Through this two-step reading after the map, basically do have a clear idea, you can focus on auditing the amount of work.　　Second, to improve the hospital construction project audit should focus on the content of the detailed examination (a) review of the project construction contract. Engineering construction contract is the most common and most important engineering contract. Strengthen the management and supervision of the construction contract, is one of the main aspects of the internal audit of the implementation of the project cost audit gatekeeper. Therefore, internal auditors should pay attention to the following in reviewing the construction contract: 1. Require the use of standard contract text; 2. Sign the construction contract in accordance with the law. The main body of the contract, the content of the contract and the form and procedure of concluding the contract must be legal. The above requirements are to avoid the emergence of unreasonable clauses due to too low a price or require the construction unit to advance funds for construction, so as not to bring disputes and hidden dangers to the implementation of the contract in the future. At the same time, it is also necessary to prevent the overestimation and impudence of the price, which is detrimental to the interests of the state, the collective and the unit, from being stipulated in the contract. Internal audit should pay attention to the good engineering contract price audit, plug the loopholes in the contract signing, the audit supervision gates forward.　　(ii) a comprehensive review of the amount of work. Audit volume is the focus of the project cost audit. Quantity of work is the basis for calculating the cost of the project, in practice, should seize the cost of those large, error-prone sub-projects to focus on audit review. According to our audit experience, the construction unit overestimated the project cost, first of all in the amount of overestimation. Therefore, it is important to visit the site and investigate carefully. For the construction project belonging to the hidden engineering (civil construction, for example), one should pay attention to the type of excavation and the form of excavation; the second is to pay attention to the manual excavation or mechanical excavation, backfill distance, how much distance, how much distance of outward soil transportation, in-depth on-site audit of the amount of work is particularly critical.　　(C) comprehensively check the unit price of the quota, insight into the construction unit of the high set of quotas of the problem of the quota set correctly, is an important gateway to the audit. Audit should pay attention to check the budget (conclusion) listed in the unit price of each sub-projects with the quota unit price is consistent. To pay attention to the construction unit of the budget quota, and the documents stipulated in the quota standard comparison, will not be in line with the provisions of the part of the timely exclusion.　　(D) audit design change procedures are complete, on-site visa procedures are compliant and complete.　　1, design changes. In the project cost audit, due to a variety of objective reasons, the original design of the construction plan may be partially modified. Auditors should rely on as-built drawings and design change notification form for detailed review to ensure the accuracy of the calculation of changes in the amount of increase or decrease.　　2, engineering site visas. Where belongs to the construction drawings, construction engineering ...... >>

Question 6: How to find problems from the audit 1, more mastery of relevant laws and financial regulations. Regulations can indicate for the audit focus on the audit of the party, but also for the qualitative treatment of penalties to provide support.

2, more use of indicators to analyze the approach, to confirm the enterprise or unit management loopholes or management is not in place.

3, more field investigations, good through the conversation to grasp the clues.

4, master the computer audit capabilities. Through data screening can identify a large number of suspected objects.

Question 7: internal audit found that the problem, write the rectification recommendations, how to write the audit report based on the audit recommendations, the implementation of the rectification project rectification of the person responsible for the rectification and rectification time, and detailed and clear rectification to achieve the effect of the effect of course, the effect of course, certainly with the recommendations of the audit report is the same, or even further than the recommendations.

Question 8: how to deal with the problems found during the audit by the auditors If it is *** audit, the current audit law, Chapter VI has detailed provisions.

To put it bluntly is: 1, if the accounts processing errors on the transfer of accounts; 2, misappropriation on the return of the words, intercepted on the words on the turnover or pull down, take the words on the stop pulling or recovery; 3, such as arbitrary fees and so return to pay the fees, can not return to confiscate; 4, the confiscation of the treasury; 5, the above acts of the nature of the seriousness of the sent to the Procuratorate or Discipline Inspection Commission; 6, and other issues sent to the relevant competent authorities.

Audit organs are mainly inspection and supervision rights, processing rights of various departments are held very tight. Article 6 of the transfer is often the competent authorities of the big things small things, the root cause of repeated offenses. By the way, spit.

Question 9: What problems still exist in internal audit now Main problems

1: The quality of internal audit personnel to be improved. Internal audit staff should have a high level of business, accounting, contract law, tax law, bidding, internal control of enterprises, hair fraud these skills should be mastered and used, these conditions are the most basic requirements. But the current internal audit can not meet this requirement.

2, enterprise management disapproval. Internal audit requirements to deal with the issue of things not to people, requiring business leadership to lead by example, play an exemplary role. But now the business leaders are first of all the system violators themselves. The result is that accountability is not realized.

Question 10: internal audit found that there are problems in the laboratory, how to audit is the cost of expenditure? There is no over-budgeting, misuse of materials, declaration of funds that do not need, after the use of funds and did not play the original role?