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How to determine basic audit items in audit innovation

First, the path characteristics of traditional audit projects In the arrangement of traditional audit projects, the main path of the national grassroots audit institutions is to determine the audit projects according to the flow of funds and the units using funds. The advantage of this way of determining audit items is that the audit function is "audit accounting" and the legal information is relatively complete, which can directly show the authenticity and legitimacy of funds. Its disadvantage is that it ignores the essential characteristics of the fund. It can't reflect the hot issues needed by society and leaders from the macro-economic level, and can't reflect the supervision mission undertaken by the audit at this stage. Traditional audit projects mainly reflect the following audit paths and characteristics: 1. The contents and names of traditional projects are relatively simple. For example, audit projects often show the audit of financial revenue and expenditure, and the object of unit selection is often a project or a unit. The principle of its discussion is to delay financial development and not involve too much business. 2. The contact point of audit content stays at the capital level, and the audit focuses on financial content. The contact object of audit operation is financial personnel, which will not involve too many business fields. The audit cannot deeply reflect and expose management and performance problems. 3. The basis for judging the nature of the problem is the financial system, with less reasons and more rigidity and inflexibility. Second, scientific choice is the objective requirement of audit transformation and the premise of completing audit tasks. Judging from the audit tasks and social responsibilities undertaken at this stage, auditing has deepened the mission of supervision function. Like other departments, in the process of social reform, according to the needs of macroeconomics, it is necessary to find social hot issues, improve internal business processes and audit regulations, change ideas and innovate thinking. In particular, the audit adopts its own workflow method to complete the task. Whether there is a "performance" problem in auditing ourselves, whether there is a short-term tacit understanding between the methods of doing things and the work objectives, and the audit projects of grass-roots audit institutions are the only performance to complete our audit tasks, which directly affects the audit tasks. How to complete the task of audit supervision has always been the goal pursued by national audit institutions. In the field of administrative management of state organs, financial funds are the basis to ensure the effective operation of government actions. Financial capital itself is not the mainstream, but the "subsidiary product" of administrative behavior. Through the analysis of administrative behavior, there is often a "reasonable" reason behind the use of funds. As for whether the reasons for administrative actions and the need for financial services are "digital matching", this is an administrative matter that the state supervision department should supervise. Since audit is one of the national regulatory departments, we can't simply analyze the advantages and disadvantages of funds from the perspective of funds, but judge the effectiveness and rationality of administrative management from the matters of administrative management. In the era of planned economy in China's socialist countries, the traditional financial audit model is more suitable. After the reform and opening up, we entered the era of market economy, and the management functions of state organs are also changing. All kinds of management affairs of the audited object happen around us, which leads to the gradual change of administrative management system and management mode, and objectively requires the audit department to change its working ideas and methods. Audit project is a high summary of audit content. When the audit changes from the traditional financial revenue and expenditure audit to the performance audit in the process of transformation, the audit content has also undergone fundamental changes in essence. The capital level is no longer the only audit content, so it is necessary to move towards the "three-dimensional" level of capital and business, and make a logical judgment and analysis of business matters and capital requirements. The traditional financial revenue and expenditure content is single, and it is easier to classify it as an audit project. However, after the audit transformation, the business involved in the audit content has become colorful and diversified, and the classification of audit projects has become more difficult, which has brought us new problems in arranging audit projects. Only by changing the working mechanism of audit projects and scientifically cutting, combining and classifying audit projects can we achieve new modern performance audit goals. Third, how to plan the performance audit project Whether it is a traditional audit project or a modern performance audit project, the name and category of the audit project are the main ways to determine the audit content, and the audit content is also the main supervision window to reflect social hot issues. During the implementation of the audit project, the auditor starts with the unknown audit object, and understands the audit content of another star through investigation and interview according to the characteristics of professionals. Then select a certain part or what is the important work content, and then combine and classify it into audit projects, which are the starting point for the audit target audit project, the end point for the audit plan audit project, and the audit project is a high summary of the audit content. The implementation of audit project plan is the most basic and forward-looking process and flow of grass-roots audit units. How do audit projects summarize audit contents and how do audit contents support the audit projects with the most problems? This is also the most important issue before the audit institutions. Therefore, audit innovation should start with the items and contents of performance audit, break the traditional thinking mode and comprehensively classify the traditional items and contents of audit. In terms of specific practices, we can grasp: 1. The name form of audit project should be expanded. As long as the content is related to audit performance, we can list different names, such as school financial situation, government-run market, land resource charge management and so on. When investigating the way of land transfer, the expenses can also be classified into several aspects, such as official hospitality and travel expenses abroad (inspection fees). In the audit of special funds, the same names can also be combined and classified, such as reservoirs, bridges and rivers used by water conservancy funds. 2 audit institutions should be good at merging and summarizing, and merge government departments that operate the same business. For example, a certain number of schools can be divided into middle schools, primary schools, high schools, vocational education and general education, and special investigations can be conducted; For the completion of real estate tax payment and the demand for land resources, we can focus on the special audit investigation of real estate units; For all kinds of social intermediaries, we can examine the degree of linkage between intermediaries and administrative departments in the same business. 3. In the audit content, we should be good at breaking the routine. Financial funds involve all government actions. In the process of social change and development, government actions are diverse, expanding new administrative matters. Auditors should have a high degree of respect for the development and changes of government policies, extend the management content of funds in the daily affairs around them, and pay attention to the hot issues of the government and matters that have a significant impact on people's livelihood. For example, if you choose a farmer's market, you should think of the reasons for the high price, and rest assured that the supervision and management of vegetables is safe. Fourth, correctly handle the relationship between different audit projects. From the perspective of authority, there are user-defined projects and superior audit projects. Due to the limited resources of auditors, audits should focus on different points in different periods, fully reflecting the relationship between audit resources and audit objectives. 1. Deal with the project relationship of higher audit institutions. Basic audit institutions have projects synchronized with higher audit institutions in the arrangement of audit projects. Grassroots audit institutions in the project arrangement, generally determined by the internal departments, department heads to determine the working thinking process of audit projects. Generally, under the premise of clarifying the audit items of the superior, the audit items are customized according to the internal strength arrangement of each department afterwards. The focus of the work is to ensure the implementation of superior audit projects first, and then arrange custom audit projects in redundant audit resources. Therefore, when arranging self-defined audit projects at the grass-roots level, we should improve the efficiency of audit resources and avoid the duplication of audit contents between self-defined audit projects and superior audit projects. 2. Deal with the project relationship of different departments within the organization. The project arrangement of different departments of grass-roots audit institutions mainly selects and arranges audit projects through the units under their jurisdiction. The jurisdiction of this audit unit is only within a general static concept. In the actual audit process, there must be unclear or overlapping jurisdiction boundaries, which leads to repeated supervision or omission of supervision by the audit supervision network. This requires the grass-roots audit bureau to screen and confirm the projects determined by the department, in order to prevent the audit projects from repeating or omitting supervision and make the audit projects more targeted and effective. When it is difficult to distinguish the advantages and disadvantages of internal audit projects, the internal audit project scheme can be used to choose. Thinking about audit projects by grass-roots auditors is helpful to improve their macro-analysis and cognitive ability, which is also very necessary when analyzing audit contents and writing audit reports. 3. Deal with the relationship between different types of internal audit projects. Audit projects have changed from the past to the diversification of audit projects. Performance audit, special audit and environmental audit are all products of transformation in recent years. From the audit focus, audit can not be separated from the audit unit and audit content. The combination of different audit projects is nothing more than classifying audit units and horizontally cutting audit contents to form different types of audit projects. The horizontal cutting of audit content has scientific classification norms, and unscientific practices will lead to inefficiency and waste of audit, which does not meet the standards required by others. It is necessary to give consideration to all kinds of audits and reflect the importance of audit matters and social hotspots. 4. Handle the relationship between key points and general audit projects. In the project arrangement, the audit project is the main form that mainly embodies the audit function. At present, grass-roots audit institutions still pay insufficient attention to audit projects and lack certain processes and work contents. Grassroots audit institutions should take the arrangement of audit projects as an important work content, and handle the relationship between key and general audit projects step by step and in stages. The superior should also have a guiding document spirit every year.