2XX is an important year to accelerate the reform of credit cooperatives in the Central Committee of the Communist Party of China, and it is also a crucial year for the all-round development of credit cooperatives in our city. Over the past year, under the strong support and supervision of the Banking Supervision Branch and the correct leadership of the Provincial Association, all employees of the credit cooperatives have earnestly studied and practiced the spirit of the Fourth Plenary Session of the 16th CPC Central Committee, thoroughly implemented the spirit of the Central X Document, closely focused on the overall deployment of rural economic work by local governments, and under the guidance of the guiding ideology of "management and development simultaneously", paid close attention to the construction of audit supervision teams and formulated and improved audit systems; Focus on supporting agriculture, rural areas and farmers; Taking the "four five-year" goals set by the credit cooperatives in our city as a breakthrough; Starting from operational efficiency; By strengthening internal management, paying close attention to implementation, earnestly carrying out democratic supervision, earnestly fulfilling the supervisory functions of industry service, management, coordination and guidance, intensifying audit supervision, intensifying follow-up inspection, and increasing punishment, focusing on the word "implementation", the existing problems were eliminated in the bud, effectively ensuring the steady development of various business operations of rural credit cooperatives in our city throughout the year. Through the unremitting efforts of all staff, we have achieved a new situation of steady growth of deposits, vigorous development of loans, enhanced strength and improved benefits, and achieved the best performance since the establishment of the cooperative, laying a solid foundation for the "second" entrepreneurship of rural credit cooperatives in our city. The audit work in the past year is summarized as follows:
I. Basic information
XXXXXX Rural Credit Cooperative has 1 chief auditor, x audit managers, 4 full-time auditors and x part-time auditors. The whole jurisdiction has XX independent accounting credit cooperatives (departments) and XX credit cooperatives, with XX business outlets and XXX employees. By the end of XXXX, the deposit was XXX billion yuan, an increase of XXX billion yuan over the previous year; Loans of XXX billion yuan, an increase of XXX billion yuan over the previous year, including non-performing loans of XXX billion yuan, accounting for XXX%, and loan-to-deposit ratio XX %；; The balance of equity capital is XX million yuan, an increase of XX million yuan over the previous year, with a total surplus of XXX million yuan and a net profit of XXX million yuan.
Two. Overview of audit work
According to the main points of the audit work of the provincial association in 2XX and the spirit of the working conference of rural credit cooperatives in our province, and combined with the actual situation of our city, the audit supervision department of XXX%XXX Association conducted a total of XX outlets in XX credit cooperatives (departments) and XX branches in our city for at least X times and at most X times of comprehensive sequential audit and X times of all-round follow-up inspection, and the audit coverage reached XXX%. In order to ensure high-quality, accurate qualitative and focused audit, before each audit, all credit departments and branches should be combined, necessary projects and key projects should be determined, responsibilities should be clearly defined, and the division of labor should be reasonable to ensure that each audit is carried out efficiently, timely and accurately. While conducting routine and regular audits, organize special audits in time according to the requirements of the associated press and the common problems in business development. This year, a total of X special audits were carried out, including X special audits of integrated business network systems and XX new system outlets. The audit coverage rate of new system outlets reached XXX %；. Carry out the special audit of health inspection for x times, and inspect XX business outlets in total, with the audit coverage rate of XXX %；; Carry out special inspections of standardized services for x times; X special audits were conducted on two rural credit economic entities (Cheng Xin Jin Dian and Yin Xin Pawnshop) in our city. According to the arrangement of the provincial association, the Assets and Liabilities Department cooperated with the credit cooperatives under its jurisdiction to conduct X special audits on "fake" loans. After one year's audit inspection, a total of XX audit reports, XX correction notices, XX rectification notices, XX resignation reports, X pending trial notices, XX loan collection notices and XX loan collection notices were issued; In order to standardize the credit operation, the Audit and Supervision Department of XXXXXX Associated Press organized the compilation of the credit text of XXXXXX rural credit cooperatives, and issued XX copies of the credit text of XXXXXX rural credit cooperatives. Through one year's audit and inspection, a total of XXX people who violated discipline and discipline were dealt with and fined XXXXX yuan, including: XX people in informed criticism, X people with administrative warning, X people with administrative demotion, X people with greater administrative record, X people with director of the Exchange Credit Cooperative and X people with deputy director of the Credit Cooperative. It is found that some credit cooperatives (departments) and branches have problems in business operation, financial expenses, credit, voucher accounting and internal control construction. Through persuasion and education, economic punishment, on-the-spot meeting, administrative punishment, etc. Strengthen audit punishment, plug loopholes, correct all kinds of violations, disciplines and bad behaviors, standardize the business operations of various business institutions, solve practical difficulties in business operations, and improve the legal operation level.
Three. Specific content of audit work
First, pay attention to daily audit work.
X. Routine audit of XXXX annual final accounts. In order to ensure the authenticity and accuracy of the final accounts of XXXX, the auditors and business personnel of the Associated Press conducted a comprehensive and detailed inspection of all the outlets under their jurisdiction, focusing on checking whether the year-end final accounts are accurate, whether there is any false income or loan interest, whether there is any charge reduction, whether the loan form is true, and making accounting adjustments to the corresponding subjects. Upon inspection, Club X undercharged RMB yuan without paying interest; X society overpaid unpaid interest yuan; X club plus XXXXXX's unpaid interest payable. XX yuan; The reserved cardinality of X Society is incorrect. The above problems have been corrected and explained in accordance with the requirements of the final accounts of the Associated Press.
Ten, XXXX annual business target responsibility system assessment cash routine audit. The assessment of the responsibility system for business objectives adopts the method of "percentage payment", which mainly checks the authenticity of the completion of the business objectives of rural credit cooperatives in our city and the compliance of the assessment. Upon examination, the indicators of XXXX annual management target responsibility system of rural credit cooperatives in our city are true and accurate, and there is no phenomenon of overpayment of wages. Among them, XX Club scored above XX, accounting for XX%, X Club scored in XX-XX, accounting for XX%, and X Club scored in XX-XX, accounting for X%.
Two, actively carry out sequential audits, and regularly monitor the operation of various cooperatives.
Sequential audit is an effective way to regularly check the operation of credit cooperatives in audit inspection. Doing a good job of sequential audit in a planned way is a powerful means to plug operational loopholes and correct and deal with existing problems in time. Over the past year, the Audit and Supervision Department of the Credit Cooperatives of our city has conducted up to X sequential audits and X follow-up inspections on the accounting, cashier basic system, settlement business compliance, securities management, important blank voucher management, cash management, and comprehensive business network system compliance operation of various business outlets within its jurisdiction, and inspected the credit cooperatives' inventory XXX times, with a total cash of 10,000 yuan. Check important blank vouchers XXX times, totaling XX million copies; Check the collateral for XX times, totaling XXX million yuan; Check the computer backup disk for XX times, and check all kinds of printed materials of the computer for XX times, totaling XXXX copies; Check the settlement business XXX times; Check various registers of XXXX; On-site audit summons XXXX.
Three, according to the actual situation of our agency, timely carry out special audit.
According to the actual situation and common problems of rural credit cooperatives in our city, timely research and deployment, and carry out special audits. Over the past year, the Audit and Supervision Department has carried out X special audits according to the needs of business development, including X special audits of integrated business network systems; Special inspection of urban standardized services x times; Special audit of "fake" loans x times; X special audits were conducted, and the results are as follows:
(1) Special inspection of integrated service network system
In order to further strengthen the supervision and inspection of the business activities of rural credit cooperatives in our city under the new system, the audit and supervision department has conducted a comprehensive and detailed audit inspection of all credit cooperatives under its jurisdiction, and still found that some credit cooperatives have many problems, such as: the teller's business operation authority is too large, the wrong account is corrected without the signature of the accounting supervisor, and the competent teller does not play the role of "post supervision"; There are some phenomena in the new system, such as cross-checking accounts or no summary column, and the large settlement business is not signed by the competent teller; Computer report binding is not standardized; In some credit cooperatives, due to the lack of solid check work when online, the teller who issued the loan has a weak sense of responsibility, and there is a phenomenon of undercharging and overcharging interest when collecting interest. The Audit and Supervision Department of the credit cooperatives timely issued the Notice on Carefully Checking the Loan Contract Interest Rate and the Computer Input Interest Rate, instructing the credit cooperatives to conduct self-examination and report the above situation.
(2) Special inspection of health and standardization services
In order to strengthen the standardized service of rural credit cooperatives in our city, enhance employees' brand awareness, create boutique outlets and improve service quality, we started with basic environmental sanitation and conducted a special health audit on XX outlets under our jurisdiction, and distributed XX copies of "cleanest", XX copies of "clean" and X copies of "unclean". Conduct surprise inspections on the standardized services of urban credit cooperatives, and inspect XX business outlets in total, with an audit coverage rate of XX%, punish XX people who violate the rules, and impose an economic fine of XXX yuan.
(3), cooperate with relevant departments to carry out special inspection of "fake and inferior" loans.
After careful deployment and reasonable arrangement, our agency timely organized personnel to conduct a detailed special inspection of the "fake loans" of the credit cooperatives under its jurisdiction. After careful check, summary and statistics, it is found that there are false loans in XX credit cooperatives in our city, totaling XXX households and XXX transactions, with an amount of XXXXXXX yuan.
Four. Problems and obstacles in work
Ten, due to rural credit cooperatives scattered institutions, more personnel, managers and employees with uneven cultural level and professional quality, weak concept of rules and regulations, weak professional ethics and legal awareness, insufficient understanding of internal control system, especially in preventing and resolving risks, extensive management, irregular operation, repeated investigations and repeated violations, internal control system is ineffective, only pay attention to immediate business interests, ignoring long-term significance.
For example, without an effective "audit inspection and risk early warning system" matching the integrated business network system, auditors cannot directly obtain the corresponding audit information.
X. Off-site supervision is not well combined with on-site audit to form a complete audit supervision and management system of rural credit cooperatives. The main reasons are as follows: first, there is a "vacuum" state in the audit, supervision and inspection of the integrated business network system, and the collection, collation, analysis and utilization of audit information under the new system are insufficient, which leads to the phenomenon that off-site supervision cannot be carried out. Second, the technical support of off-site audit is not enough, and the comprehensive business network system of rural credit cooperatives in the province has not yet established a fully functional and practical off-site monitoring and control system. However, manual and semi-manual operations can't deal with complex data quickly, forming time-sensitive supervision and management information.
X. Due to the different division of labor among the departments and offices of the Associated Press, the audit lacks cooperation with other functional departments, resulting in the "two skins" phenomenon of grasping operation and management, which makes the prevention subjects in internal control unable to effectively connect.
In short, in the past year, under the correct leadership of the leaders of the associated press, the audit work of the associated press in our city has done a lot of work according to the arrangement and deployment of the superiors, successfully completed various tasks, and fully played the role of re-supervision of the audit, but there is still a gap with the requirements of the superiors. In the future, we must strengthen our study, constantly improve the level of policy understanding and comprehensive business ability, intensify auditing, supervision and law enforcement, effectively guarantee the implementation of various rules and regulations, and escort the steady operation of credit cooperatives in our city.