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Paper代写:Audit supervision

2018-04-19 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- Audit supervision,供大家参考学习,这篇论文讨论了审计监督。现阶段,受限于企业管理体制与审计人员素质,企业内审人员往往重审查,轻整改,依法依规审计未落实到位,审计未实现全过程闭环管理,导致审计整改成效还不够好,并且影响了审计监督服务水平,这与强化审计监督发展的目标还存在很大差距。

Audit supervision,审计监督,英国论文代写,论文代写,paper代写

Audit discovery problem is the foundation, implementation rectification is the key. Audit improvement, that is, the audit found problems seriously, the audit decision questions and Suggestions, to take a positive attitude, solid and effective rectification, ensure the healthy and stable development. In actual work, the audit corrective does not reach the designated position, become a mere formality, appear "repeatedly check to make" phenomenon, at the same time, the audit tracking check rectification in place, not audit ability to correct problems yet to be ascending, audit supervision results not fully reflected, the main problems are as follows:

Part of the unit was carried out on the audit found that the problem is not fully corrected, to strengthen management Suggestions to perfect the types, such as to perfect the internal control system, standardization of financial accounts, strengthen financial management and so on tend to be more easy to accept, for the interests of the involved departments, such as to correct the issues left over from the previous year, has divided not clear the problem, some units like empty talk and do superficial, shirk responsibility, not face to face with problems, like to beat around the bush, involving not to touch the nature of the problem points, not fundamentally solve the real problem.

Part of leading cadres to audit work is not enough attention, the thought of existence "audit is to go through the motions", like the formalism, flashy rectification measures, combined with the individual departments unit to protect their own interests, talking out corrective actions, the audit found that deal with repeatedly check recidivism. For example, in order to complete the financial index of the enterprise, the accrual cost is not calculated according to the accrual basis, and the contract is signed after the operation in the province, which fails to carry out the bidding and comparison price according to the regulations.

In corrective to carry out the inspection work, the individual subjective exists auditees fluky psychology, in an attempt to take the brief, corrective check erroneous practice of reluctance to deal with, an individual unit in order to reach the goal of "pass", even take false economic activity, by unfair means such as issue false invoices to deceive perfunctory, make the audit work is become a mere formality, greatly increase the difficulty of the rectification work. In the audit work, the audit resources are limited to the same department, the same matters annual review, resulting in the individual departments to have a fluke mentality, the problem of rectification can not achieve the long-term constraint.

Some audited? Developments so bad? To work, to carry out the rectification stay in one-on-one to cope with the changes of type stage, not from the causes of the formation of deep thinking, the root cause is not clear, lead to a similar problem will happen in the future, the rectification is not complete. Such as project investment management, procurement management, and other vulnerable to fraud and the auditees more revision is to perfect the related system, and strengthen control method for the rectification of commitment type, but the execution and management control system may not be in the future can get very good implementation, to has found that the problem did not take effective measures to correct or recover losses, make rectification talk, this take temporary solution not effect a permanent cure may lead to the same question repeatedly check the rectification of recidivism.

High quality audit is the premise and foundation of good audit rectification work. Iron must be hard on its own. Auditing department must keep careful meticulous, seeking truth from facts, objective and fair work style, work in accordance with the rules in accordance with the audit procedures according to law, achieve the facts clearly, evidence, at the same time, the laws and regulations of reference to ensure accurate qualitative and deal with the problem of punishment suggest appropriate and reasonable, to withstand the test of history, audit quality audit TieAn formation. To guard against audit risk, strictly observe the audit discipline, observe the auditing professional ethics, and achieve independent, objective and fair audit.

One is to strengthen the publicity audit work, while willing to accept the audit, emphasizes the importance and necessity of the audit corrective, to strengthen the audit of a voluntary improvement, improve the rectification self-consciousness and seriousness, the formation of pre-trial self-check, whose neutral state, whose mistakes and then change the good situation. The second is to make the proposal more practical and more grounded. To combine the actual situation of the audit unit, the objective evaluation of the existing problems, put forward reasonable Suggestions, to avoid audit proposal impractical, too harsh or broad, belongs to the auditees difficulties need to coordinate other departments to solve, to the maximum play to the function of audit supervision service, active coordination solution, to enhance audit identity.

Under the premise of limited audit function, in order to strengthen the reform and promote the effective transformation of audit results, we should establish and improve the linkage mechanism of audit rectification work. Audit work is comprehensive and overall situation, must adhere to enterprise idea of "chess", as a whole the company resources, giving full play to the advantages of the whole, the auditing department to take the initiative to communicate with business department, management department, strengthen the coordination with other departments of supervision and coordination, such as disciplinary inspection and supervision, personnel, legal, financial department, exchange information, share the achievements, form a smooth cooperation mechanism, as a whole resources jointly supervise and urge the audit corrective. At the same time, we should strengthen the accountability and strengthen the rigidity of audit rectification. Key is to build a urged audit corrective joint conference system, formulate corrective work joint conference organization for audit, to ensure that the division of the joint chiefs of specific work, clear responsibility, staff in place, measures in place, the real sector linkage, promote the overall audit corrective force.

In the course of the audit implementation, the audit team shall urge the auditees to rectify the problems found in the audit. After the audit decision, the auditing department to establish corrective track inspection mechanism, the audit found that the major issues as the focus of the supervise, item by item, improvement measures and docking time, practice the "output management". If the implementation of the rectification is not in place, we should follow up the supervision and report regularly and hold the relevant personnel accountable. It is difficult to correct the rectification, to classify the research and put forward the implementation measures in stages; To check repeatedly prohibition recidivism, prominent problems, for supervision is still not solved the major issues, to deeply analyze the reasons, the implementation of key supervision, want to give a special report to relevant leaders when necessary, promote the rectification progress.

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