1. Internal control effectiveness self-inspection report
According to the relevant requirements of the Head Office and the characteristics of our own work, our company carefully organized and arranged, and carefully checked against the internal control management manual. The self-inspection is now reported as follows: 1. Basic situation of self-inspection.
Our company attaches great importance to the internal control work, organizes the internal control working group to carry out self-inspection, issues the notice of internal control self-inspection, and conducts key self-inspection by interviewing internal control related posts and reporting internal control self-inspection materials.
In the first half of the year, five processes were revised, including: project quality accident handling process, outsourcing project approval process, internal project construction management process, fixed assets scrapping management process and vehicle maintenance management process; Two processes are added, including internal project acceptance management process and external project acceptance management process.
Second, self-examination found problems and causes analysis
(1) Anti-fraud procedures and controls
Through self-examination, it is found that some employees have insufficient awareness of anti-fraud issues; At present, there are only office phones and ordinary e-mails as the problems of letters and visits.
financial management
1, the project cost accounting management has the problem that the project schedule has not been confirmed in time.
2. The asset category and service life are not clearly defined in the capitalization of the project.
3. Invoice management was not saved as required.
4. After verification, our company found that the communication fee subsidy (which belongs to the category of wage subsidy according to the tax law) uniformly calculated and distributed by the head office in the total salary was not included in the taxable amount of personal income tax. After communicating with the finance department of the head office, this subsidy has not been approved by the tax authorities and should be included in the calculation of personal income tax.
(3) Material procurement and inventory management.
Through self-examination, it is found that there are still some problems in the acceptance of materials procurement, such as: only the equipment and materials purchased by bidding are accepted, and there is no acceptance process for the materials purchased by zero, resulting in some purchased materials not meeting the requirements. The reason is that we didn't pay enough attention to the zero-mining materials in the past, thinking that the quantity was small, the materials were complex and the acceptance was difficult.
human resource management
1. In the distribution of powers and responsibilities, some departments have unclear responsibilities and overlap with each other. This situation is caused by personnel changes, division of labor and other reasons.
2. In terms of training, some departments have unclear procedures and failed to conduct examination and approval according to the training procedures stipulated by the company. There are temporary training, tight time, too late for approval and other reasons.
3. In terms of performance appraisal, some departments go through the motions, and the appraisal is just a form, which does not go deep into the actual work and does not play an incentive role in the appraisal.
Third, the rectification measures
(1) Anti-fraud procedures and controls
1, strengthen the publicity of anti-fraud procedures and controls. Organize employees to receive relevant training on fraud risks and anti-fraud procedures and control, and make vigorous publicity by means of seminars, networks, billboards and other carriers, so as to let employees know what fraud is, which department to report fraud to and how to report it.
2. Set up a special number to record the report phone number, and use automatic recording and answering outside working hours to ensure 24-hour smooth flow. Listen to relevant information in time every day to ensure that every complaint is effectively handled.
3. Add a special electronic report mailbox for letters and visits, adjust the authority of the electronic report mailbox, and strengthen the supervision over the handling of report emails.
financial management
1. Require the engineering management department of the company to confirm the project progress with Party A in time and activate the enterprise funds in time.
2. It is recommended to buy a safe for the use of invoices.
human resource management
1. For departments with unclear responsibilities, modify the job description to make the responsibilities clear.
2, strict training approval process, the examination and approval department to deduct points at that time, at the same time strengthen the publicity of training approval process.
3. In terms of performance appraisal, let the leaders in charge deeply understand the role and significance of performance appraisal, and let performance appraisal become a tool to motivate employees, so as to better manage daily work.
2. Internal control effectiveness self-inspection report
In order to further promote the implementation of internal control systems such as rotation of important posts, household reform management and compulsory leave, the bank received the Notice of Self-inspection on the Implementation of Internal Control Systems such as rotation of important posts, household reform management and compulsory leave from the Party Committee Office of the bank (document 20xx 13), which was highly valued by county leaders. First, hold a special meeting, carefully study the relevant documents, and clarify the person in charge of this work. After the meeting, we conducted a self-examination on the internal control system of the bank, such as job rotation, family change management and compulsory leave. The self-inspection report is as follows: 1. Strengthen organizational leadership to ensure the smooth development of self-inspection.
After the bank received the notice, the county party branch immediately held an executive meeting to study the document requirements in all directions. The president personally went into battle and set up a leading group for self-inspection of internal control systems such as rotation of important posts, household reform management and compulsory leave. The president personally served as the team leader, two vice presidents served as deputy heads, and the director of the second department and one room served as members. It has laid a good start for the smooth implementation of internal control system self-inspection such as rotation of important posts, household reform management and compulsory vacation. In order to do a good job of self-inspection, the county bank has carried out a more detailed and in-depth self-inspection work in conjunction with the ongoing "Year of Implementation of Banking Internal Control and Case Prevention System", and implemented a "two-pronged" work policy to find out the causes of problems and ensure that the self-inspection work of internal control systems such as job rotation, household reform management and compulsory vacation is implemented.
Second, the self-examination situation
(1) Rotation and compulsory leave for important posts and sensitive links. The bank has always adhered to the post rotation system for important posts and sensitive links, which is conducted once every three years, providing a guarantee for effectively promoting the development of various businesses and comprehensively improving the safety of important posts and sensitive links. In terms of compulsory leave, according to the documents of the superior bank, the bank requires that the leave time of the vacationer must reach 5- 10 working days, and arrange management personnel to replace the vacationer during the leave period to ensure normal work. Since the beginning of this year, two people in our bank have taken vacations.
(two) members of the county leadership. According to the spirit of "Interim Provisions on the Exchange of Cadres in China Agricultural Development Bank", the vice president of the bank works in different places, and the president of the county bank has worked in the bank for less than three years and is under 50 years old. The two vice presidents of the county bank are all under 45 years old, and the president of our bank has been in the local office for less than five years.
(3) Household reform management and customer management. In the management of loan customers, the Bank adheres to the working system of more than two account managers and implements the management of changing accounts for two years. Since the beginning of this year, the account manager of our bank has to be replaced by three account managers. It ensures the effective development of family change management and lays a solid foundation for improving service quality and work efficiency.
3. Internal control effectiveness self-inspection report
I. Verification of Sponsors Hengtai Cai Chang appointed the sponsor representative as the continuous supervisor of Lean Shares to communicate with the directors, supervisors, senior managers and internal audit department of Lean Shares on the formulation and operation of the internal control system and other related matters. Consult the relevant materials of the shareholders' meeting, the board of directors, the board of supervisors and the meetings of the special committees of the board of directors, the articles of association, the rules of procedure of the three sessions, the investor management system, the information disclosure system and other relevant internal control systems and business management systems. The integrity, rationality and effectiveness of the company's internal control system are verified from the aspects of the company's internal control environment, the construction and implementation of the internal control system, and the internal control evaluation report of Lean Shares.
Second, the company's internal control evaluation conclusion
According to the identification of major internal control defects in the company's financial report, there are no major internal control defects in the financial report on the base date of the internal control evaluation report. The board of directors believes that the company has maintained effective internal control over financial reporting in all major aspects in accordance with the requirements of the enterprise internal control standard system and relevant regulations.
According to the identification of major internal control defects in the company's non-financial reports, the company found no major internal control defects in the non-financial reports on the base date of the internal control evaluation report.
From the base date of internal control evaluation report to the date of issuance of internal control evaluation report, there are no factors that affect the conclusion of internal control effectiveness evaluation.
Three. Evaluation of internal control of the company
According to the risk-oriented principle, the company determines the main units, businesses and matters as well as high-risk areas included in the evaluation scope.
1. The main units included in the assessment are: Guangdong Jingyi Metal Co., Ltd., Foshan Shunde Jingyi Wanxi Copper Co., Ltd., Guangdong Jingyi Sales Co., Ltd., Wuhu Jingyi Copper Co., Ltd. and Hong Fei International Development Co., Ltd. The total assets of the units included in the assessment account for 100% of the total assets of the company's consolidated financial statements, and the total operating income accounts for 99.55438+of the total operating income of the company's consolidated financial statements.
2. The main businesses and matters included in the evaluation scope include: organizational structure, corporate culture, human resources, system construction, capital activities, asset management, sales management, financial reporting, information disclosure management, subsidiary management, related party transactions, external guarantees, futures hedging, venture capital and other businesses.
(1) organizational structure
The company has established a corporate governance structure with shareholders' meeting, board of directors, board of supervisors and management as the main body, and its operation is standardized. According to the company's strategic planning, the organization functions and secondary industrial management mode suitable for the company's production, operation and scale are set up, the corresponding authorization, inspection and step-by-step responsibility system are established, the principle of incompatible job separation is implemented, and a balance mechanism is formed to ensure the implementation of the instructions of the board of directors and management and the standardized and orderly operation of the company's operation.
(2) Corporate culture
With the change of business form, the company takes "providing employees with a diversified and inclusive environment suitable for cultivating their talents, creating and transmitting innovative knowledge, and establishing an innovative and diversified industrial group with sustainable development" as its corporate wish, adheres to the core values of "respecting knowledge, identifying values, distinguishing responsibilities and enjoying benefits", adheres to people-oriented and scientific development, and realizes the company's sustained, stable and harmonious development.
4. Internal control effectiveness self-inspection report
According to the requirements of the Notice on Carrying out the Great Inspection on the Authenticity of Operating Results and the Construction and Implementation of Internal Control System (No.88 [20]), the business department of the Association organized relevant personnel to study the spirit of the document seriously on July 4, 20, and established Xing XX as the team leader, XX as the deputy team leader, XX, Chen X, Zhang X and Wang XX as members, Xing XX as the general team leader, and Bian XX, Zhang X and Wang XX as directors.
At the end of June, the balance of various deposits in the business department was 57.37 million yuan, an increase of 7.86 million yuan over the end of the previous year. The loans amounted to 9,865,438+800,000 yuan, a net investment of 28.45 million yuan over the previous year. Among them, the balance of overdue loans was 30,000 yuan, a decrease of 20,000 yuan from the end of last year, the balance of sluggish loans was 85 1 10,000 yuan, a decrease of 2.23 million yuan from the previous year, and non-performing loans accounted for 9%. In terms of loan-to-deposit ratio, the discounted balance was RMB 6,543,800+0.55 million, an increase of RMB 6,543,800+0.27 million over the end of last year, and the balance of equity was RMB 6.55. The total income was 8.98 million yuan, the total expenditure was 8.36 million yuan and the profit was 620,000 yuan.
Second, the existing problems
1. Credit management: In the first half of the year, 274 new loans were granted, all of which insisted on collective approval, strictly implemented the "loan before loan" system, and established new loan accounts. However, there are the following problems: (1) whether there is a phenomenon of paying interest on a monthly basis for loans of more than 50,000 yuan; (2) The loan is beyond the limitation of action.
2. In terms of activating funds, by the end of June, the balance of non-performing loans was 8.54 million yuan, down 2.25 million yuan from the end of last year. Upon verification, the loan of RMB 6,543,800+0.29 million should be transferred to the non-performing loan account. However, it was transferred to the non-performing loan account on July 3.
3. Capital stock: By the end of June, the balance of capital stock was 6,543,805,590 yuan, a net increase of 6,543,806,543,809 yuan over the end of last year. There is a phenomenon of early withdrawal of shares.
4. Profit and loss: By the end of June, the total income was 8.98 million yuan, the total expenditure was 8.36 million yuan, and the surplus was 620,000 yuan. All expenses are reasonable and compliant, and there is no phenomenon of raising expenses standards without authorization, not setting up expense accounts, and spending beyond authority. All expenses are subject to financial disclosure. The existing problems are as follows: ① the business entertainment expenses exceed the proportion of 49,472.47 yuan; ② The provision for bad debts increased by 566,6.32 yuan; (3) Interest receivable has not been accrued according to regulations, which is 65,438+084,768.35 yuan less. It was verified that the loan reminder fees and discount fees accrued in May and June were separately accrued, which evaded the examination and approval of the municipal office.
5. Important blank vouchers are verified to be consistent with the accounts. However, the invalid important blank vouchers were not cut and pasted as required.
6. Computer business operation. Failure recovery operation is not registered in time, account offset business is not registered, and print data lacks household balance table and subsidiary ledger.
7. The contents of the registry are incomplete.
Third, the reasons for the formation
The reasons why the loan table is untrue are: ① the credit accounting implementation system is weak and the loan table is not adjusted in time according to the regulations; ② In order to accomplish the task in the first half of the year, the internal leaders subjectively condoned the illegal operation of ordering credit. The reasons for early withdrawal of shares are as follows: ① the dividends paid to shareholders in the early stage are inconsistent with the actual situation, which leads to the early withdrawal of shares by individual shareholders; (2) Individual shareholders don't understand the stock holding policy in place and abuse the past stock buying and selling habits. The reason why business entertainment expenses exceed the proportion is because the entertainment expenses of the trade union are charged in the sales department. The reason why the provision for bad debts is 5666.32 yuan is withdrawn is because the total base of bad debt provision is wrong. There is no need to print less household balance sheets and household details.
Fourth, the inspection conclusion
After self-examination, the loan slip at the end of June should be adjusted to 6.5438 yuan +0.29 million yuan. Provision for bad debts is 5666.32 yuan, interest receivable 184768.35 yuan, discount fee 1630.23 yuan, and entertainment expenses are 49472.47 yuan. At the end of June, there should be a surplus of 1432.438+07 yuan, which is less than the book value. 46636.68666686666
5. Internal control effectiveness self-inspection report
According to the requirements of the "Sanmenxia Social Insurance Agency Internal Control Inspection and Evaluation Scheme" issued by the Municipal Bureau, our center conducted a self-examination on the construction of unemployment insurance system, business process, fund finance, information system, supervision and management from July 2 1 day to August 10. I. System construction
(a) the center leaders and team members can strictly implement the policies and regulations promulgated by the state and higher authorities, and strive to do a good job in the internal control decision-making of unemployment insurance.
(two) to establish and improve the assessment system, reward and punishment system, political business learning system, accountability system.
Second, the business process
(a) according to the provisions of the unemployment insurance regulations, in accordance with the provisions of the timely registration of insurance, approved the insured units or individuals to pay the base, submit the corresponding collection plan, after the collection of unemployment insurance benefits in a timely manner into the financial accounts. The change or cancellation of the social insurance of the insured unit requires complete information and can only be changed or cancelled after being signed by the relevant person in charge.
(II) The approval and handling process of unemployment insurance benefits conforms to the workflow of Sanmenxia unemployment insurance business, which is signed and sealed by the leaders of the municipal unemployment center and the county center respectively, and the business operation forms a strict restrictive relationship.
(three) for unemployed workers who have entered the unemployment process, establish a complete file storage and lending system, designate full-time personnel to keep files, and formulate detailed access and lending methods.
Three. Financial aspects of the fund
(1) According to the financial management system of social insurance funds and the actual situation of our county, we have formulated various rules and regulations such as the Fund Revenue and Expenditure Management System, the Internal Management Account System of Unemployment Insurance Funds, and the Regulations on the Management of Special Notes for Unemployment Insurance Funds. Accountants have professional qualification certificates, and the financial system is relatively comprehensive and standardized.
(2) Establish a clear post responsibility system, and set up accounting books and receipts and payments as required. According to the business content of accounting vouchers, the accounting information is true and effective in a comprehensive, continuous, accurate, timely and controllable manner. The items and format of the unemployment insurance expense report are consistent with the detailed account of accounting expenditure, and the amount of income and expenditure is consistent.
(three) the unemployment insurance fund shall be managed by two lines of revenue and expenditure, and shall be reconciled with the financial department and the bank on a regular basis to ensure the safe operation of the fund.
Iv. information system operation
(a) in accordance with the requirements of the city center to establish the unemployment insurance "real-name registration system registration" operating system, by the person responsible for network construction, maintenance and other work, and formulate strict operating procedures and operating authority system.
(2) Strengthen the management and maintenance of information and data. Formulate and implement a database backup scheme and establish a remote backup system to ensure data security.
Verb (abbreviation for verb) supervision and management
(a) according to the relevant documents, establish a complete work record and work plan and other information, and regularly check the development and progress of various business work.
(two) the establishment of full-time auditors to audit the payment of the insured, the qualifications and treatment of unemployed workers.
Due to the full play of the supervisory role and risk prevention function of internal control, the smooth operation of major business links is ensured. At the same time, the integrity and safety of the social insurance fund are fully guaranteed.
Future plan of intransitive verbs
All our staff are determined to further strengthen their study, improve the overall quality of the team, widely publicize unemployment insurance policies and regulations, and increase the collection and payment of unemployment insurance; Establish and improve rules and regulations to institutionalize and standardize the supervision and management of unemployment insurance funds; Strengthen the management and accounting of the special account of the unemployment insurance fund, carry out the special account accounting in strict accordance with the relevant financial accounting system, and manage it by special personnel to ensure the safe operation of the fund.