Audit department annual work plan ppt sample

The audit department completed the audit work for the whole year of 2019. The internal audit work in 2019 should be based on the audit of the internal control system, and the audit of business performance should be the center, try to audit business decisions, improve the quality of audit work, strengthen the implementation of audit opinions, and reflect the value of audit. Therefore, we must do the following five aspects of work:

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1. Based on the audit of the internal control system, promote the soundness and perfection of the company's internal control system

1. First, we must improve the company's internal audit system. In 2019, the current internal audit system has been revised. In 2019, in order to make the audit work have standards, according to the type of existing audit business, we are going to establish the "Audit of the Company's Internal Control System". Measures", "Company Contract Management Audit Measures", "Internal Audit File Management Measures", "Entrusted Social Audit Management Measures" four internal audit systems.

2. The internal control system refers to an internal coordination, organization, restriction and inspection control system formulated by the company to achieve business objectives, ensure the integrity of assets, ensure the authenticity of accounting information, and promote the healthy and orderly conduct of economic activities, including control and accounting Accounting control systems directly related to records and accounting business processing and management control systems indirectly related.

The internal audit work in 2019 should be based on the company's internal control, and its implementation should be inspected and evaluated, mainly to evaluate whether the internal control is sound, effective, and how reliable it is; Under the premise, whether it has been seriously implemented and implemented in operation, whether it is conducive to the company's business activities, and the promotion of the company's development, etc., so as to discover the weak links in management in time, so as to determine the audit focus, improve the efficiency of audit work, and ensure the audit quality. Improve the quality of work, put forward audit opinions in a targeted manner, promote the improvement and perfection of internal control systems of subordinate enterprises, and ensure the normal operation of their business activities.

2. Focusing on business performance audits, combined with economic responsibility audits, try to audit business decisions

The internal audit must focus on the company's business performance audit, mainly auditing the quarterly business performance of the subordinate companies. Through the business performance audit, it is not only necessary to check for mistakes and prevent fraud, but also to find problems in time and correct them, and gradually realize the transformation from discovery to prevention. For transformation, the more important thing is to find out the main factors that affect performance improvement, analyze the reasons, grasp the key points, and put forward suggestions and opinions, and then promote the subordinate enterprises to strengthen management and improve economic benefits.

When carrying out the business performance audit, the internal audit should pay attention to the following issues: the business performance audit must be combined with the economic responsibility audit and other special audits. Task completion and authenticity will be audited. It is necessary not only to conduct departure audits, but also to carry out in-service audits, focusing on the evaluation of the operating performance of the leaders of subordinate enterprises during their tenure, as a basis or reference for Jinbin Company to select, appoint and dismiss subordinate enterprise managers, and evaluate the fulfillment of business goals.

On the basis of the above two audits, the internal audit should also try to audit business decisions. Business decision-making audit, that is, auditing whether the decision-making procedure is complete and in line with the company's regulations, whether the decision-making method is scientific, whether the basis is reliable, and whether the effect is good. Business decision-making audit includes auditing the process of participating in decision-making and follow-up after decision-making is implemented. Through the audit of business decision-making, improve the decision-making level and decision-making quality of subordinate enterprise operators, and provide reference for the company's overall decision-making.

3. Implement the audit project team leader responsibility system within the audit department

Standardize the operating procedures, pay close attention to the construction of audit infrastructure, continuously improve the quality of audit work, and carefully organize various audits of the company's headquarters and subordinate enterprises.

In future audits, from the implementation of audit projects to the archiving of audit files, special personnel will be in charge, and the positions will be rotated regularly. This will not only achieve clear responsibilities, but also improve the professional capabilities of auditors. To provide good services for the subordinate enterprises and serve as a good consultant for the company leaders, we should carefully organize various audits of the company's headquarters and subordinate enterprises.

1. Review the business performance of each subsidiary company

On the basis of reviewing the operating performance of each subsidiary company from x to x in 20xx, review the operating performance of x month, and issue a summary of the audit report, which will be submitted to the company assessment team as the basis for the assessment of each subsidiary company.

2. Follow up and audit the entry and exit of bulk items of bank deposits.

Bank deposits are the first-hand information reflecting the company's economic activities, and it is easy to find some clues of violations here, so it should be audited as a key point in the audit. When auditing, it is necessary to check with the bank statement, and if necessary, check or follow-up audit the original vouchers and original bills.

3. Tracking and auditing of current funds.

The current account is an important part of the financial accounting of the company's headquarters and its subsidiaries, and it is also the place where violations are most likely to occur. Therefore, we should focus on the audit of the current account during the audit. For those receivables and payables with large amounts and long ages, follow-up audits should be carried out one by one, especially for receivables that have been written off, follow-up audits should be extended to the counterparty to check their economic activities and verification. Review the authenticity and legality of the sales procedures to ensure the safety and integrity of the company's assets.

4. Conduct follow-up audits in various costs and expenses.

The company's headquarters has signed a letter of responsibility with each subsidiary company, and has included various costs and expenses in the performance assessment of the subsidiary companies. Therefore, auditing various costs and expenses of subordinate enterprises is also the key content of our audit. It is necessary not only to review the scope and standard of expenditures and accounting treatment of various costs and expenses, but also to review the legitimacy of the original bills of various costs and expenses, and to conduct follow-up audits on the whereabouts of large expenditures to determine the The authenticity and legality of various costs and expenses provide detailed information for Jinbin Company to formulate overall assessment responsibility objectives.

5. Audit of contract signing and performance

The contract review can be carried out in two ways: pre-event and post-event. The pre-audit is a contract that is jointly approved by various departments and departments in accordance with the relevant regulations of Jinbin Company. The audit department must strictly audit and supervise and keep good audit records; The method of contract random review, that is, to carry out random review of contracts signed by subordinate enterprises every quarter, can be carried out in combination with other audit items and separate random review.

6. Do a good job in the project completion settlement and financial final account audit

Project completion settlement audits are hired by consulting companies with Grade A project cost qualifications. In principle, project financial final account audits are completed by the audit department itself. In special cases, company leaders approve the appointment of external auditors. The project audit that should be completed in 2019 has the following five items.

(1) xx project completion settlement and financial final accounts audit.

(2) xx settlement and financial final accounts audit.

(3) Phased settlement audit of xx project.

(4) Other engineering audits assigned by company leaders.

7. Do a good job in the audit work of the subordinate enterprises before the restructuring

Review the assets, liabilities and potential losses of the subordinate enterprises that need to be restructured, assist the subordinate enterprises to find out the family background, and speed up the process of enterprise restructuring.

4. In accordance with the principle of "investigate after review, modify after review, use after review"

Establish a feedback system for the implementation of audit results, strengthen the tracking of the implementation of audit opinions, and regularly organize inspections on the implementation of audit results.

Subsidiary enterprises that have issued a rectification notice ordering rectification within a time limit shall conduct return visits in a timely manner to supervise the implementation of audit opinions, so that the problems existing in the enterprise will gradually decrease, and the same problems will not recur, so as to detect violations and rectify deviations, take precautions, strengthen management, purpose of avoiding risks. At the same time, it is necessary to further strengthen cooperation and work communication with various functional departments of Jinbin Company, especially the chief financial officer's office, and timely report relevant information held by the audit department to avoid disconnection of supervision and assessment.

V. Increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work

We should use the company magazine to publicize internal audit, report some examples of increasing the benefits of the audited unit through internal audit, or regularly hold discussions with the company's various functional departments, bosses of subordinate companies, and relevant departments to let all employees know the role of internal audit in the enterprise. In particular, let the leaders of the subordinate enterprises understand, pay attention to and fully support the internal audit work, laying a better foundation for the further development of the internal audit work. In addition, it is necessary to conduct business training for existing internal audit personnel, continuously enrich business knowledge, improve the quality of auditors themselves, and adapt to the needs of new situations and new tasks.