General internal audit is divided into two parts, internal work and field work.
Back office work mainly refers to the preparation work in the company at the beginning of audit activities, such as collecting and reviewing information, writing audit internal audit plan, etc.
Field work is to carry out substantive testing and confirmation work in the audited unit.
What is an internal auditor? What is the job of an internal auditor? The full name is internal quality auditor, usually a person who is proficient in ISO9000 international standards and familiar with enterprise management. According to the requirements of ISO9000 standard, every organization that implements ISO9000 should conduct internal quality audit at a certain frequency every year, and the internal quality audit is conducted by trained and qualified internal auditors. Therefore, any organization that implements ISO9000 usually needs to train a group of internal auditors. Internal auditors can be * * from various departments.
Classification of duties of internal auditors
1, responsibilities of system experts:
Responsible for maintaining the company's quality management system and ensuring the effective operation of the company's quality management system; According to the process determined by the company, prepare and implement the annual internal audit plan of quality management system; Assist second-party and third-party auditors to conduct on-site audit and evaluation; Verify the rectification effect of nonconformities found in each audit.
2, quality management system audit internal auditor responsibilities:
Responsible for supervising the implementation of the system of the department, assisting the system Commissioner to implement the internal audit of the system as planned, compiling the quality management system audit checklist, recording the audit results and reporting to the system Commissioner;
3. Responsibilities of the internal auditor for manufacturing process audit:
Responsible for preparing the manufacturing process audit plan and the manufacturing process audit checklist, implementing the manufacturing process audit as planned, and verifying the rectification effect of nonconformities found in the audit;
What do merchandisers usually do? A merchandiser refers to a full-time person who tracks products and services according to customer orders during the operation of an enterprise. (Can't * * *, instead of) all the people who work around the order and are responsible for the delivery time.
The so-called merchandiser refers to the person who, in the process of international trade, selects production and processing enterprises on behalf of the company according to the relevant requirements of the signed business contract, and guides and supervises its production progress to ensure that the contract is completed on time. At present, the supply-demand ratio of merchandisers is above 1∶3, and the starting salary is above 2000 yuan. However, the entry threshold for merchandisers is not high, and all kinds of personnel with technical secondary school or equivalent education can engage in this industry.
The work of the merchandiser is very complicated, involving a wide range and facing many departments. It is necessary to feed back the progress to the superior and track the relevant personnel in time. A little carelessness will make a big mistake. Therefore, in the process of documentary, if we can use some professional documentary tools, we will get twice the result with half the effort. For example: Documentary Network, which provides rich documentary industry information and professional foreign trade documentary software, helps enterprises to solve major issues, minor issues and trivial matters in the documentary process, making it easier to follow the documentary. It solves the knowledge problem in the process of documentary, and provides a professional software system in the process of documentary, so that the documentary staff can really get rid of the complicated documentary affairs, thus improving the documentary management level of enterprises.
The merchandiser is a salesman. His job is not only to passively accept orders, but also to actively carry out business expansion, implement sales promotion and follow-up with customers, and take orders as the goal, that is, to follow the orders. Therefore, the merchandiser should:
1. Find customers: find new customers through various channels and track old customers. Make plans for your next job.
2. Set targets: major customers and customers to be developed. Our work focuses on key points and allocated working hours.
3. Information dissemination: the dissemination of enterprise product information.
4. Selling products: actively contacting customers and displaying products for the purpose of obtaining orders.
5. Providing services: after-sales service of products and service to customers.
6. Collecting information: collecting market information and conducting market research.
7. Distribution of products: When the product is in short supply, distribute it to large customers first.
The merchandiser is a business assistant; The merchandiser often plays the role of assistant to the business manager, who assists the business manager in receiving, managing and following up customers. Therefore, the merchandiser should:
1. Reply to letters and telegrams:
2. Calculate the quotation
Step 3 check the signature form
4. Fill in the reconciliation form
5. Catalogue, sending and registration of samples
6. Customer file management
7. Customer reception
8. Handling of matters assigned by the supervisor
9. Business contact with relevant departments
The merchandiser is the coordinator: the merchandiser tracks the delivery of products ordered by customers, that is, tracks production. The focus of tracking is production progress, goods declaration and shipment. Therefore, in a small enterprise, the merchandiser holds several positions, not only in the back office, but also as a production planner, material controller and possibly a buyer. In large enterprises, on behalf of the business department of the enterprise, urge the manufacturing department to ask for goods and follow up the delivery.
What is the job of a grain statistician? What do you usually do? Statistical ledger. Grain purchase (acquisition), sales and inventory statistics. Reserve, protective price, temporary storage quantity. Submit statistical reports.
What is the auditor's job? Audit responsibilities: According to the relevant provisions of the Audit Law, audit institutions shall conduct audit supervision on the following matters:
1. Audit and supervise the budget implementation and final accounts of all departments (including directly affiliated units) and their subordinate departments at the same level, as well as the management and use of extra-budgetary funds.
2. Under the leadership of the chief executive at the same level and the auditing organ at the next higher level, local auditing organs at all levels shall audit and supervise the budget implementation at the same level respectively, and report the audit results to the people's government at the same level and the auditing organ at the next higher level.
3. Audit and supervise the assets, liabilities, profits and losses of state-owned financial institutions.
4, the financial revenue and expenditure of state institutions, audit supervision.
5. Audit and supervise the assets, liabilities, profits and losses of state-owned enterprises.
6. Audit and supervise the assets, liabilities, profits and losses of state-owned enterprises and state-owned assets, which are closely related to the national economy and people's livelihood and receive more financial subsidies or losses.
7, the national construction project budget implementation and final accounts, audit supervision.
8. Audit and supervise the financial revenues and expenditures of social security funds, social donation funds and other related funds and funds managed by * * * departments and social organizations entrusted by * * *.
9. Audit and supervise the financial revenues and expenditures of international organizations and foreign aid loan projects.
10. For matters that should be audited by audit institutions as stipulated by other laws and administrative regulations, audit supervision shall be conducted in accordance with the Audit Law and relevant laws and administrative regulations.
1 1. Conduct special audit investigations to relevant localities, departments and units on specific matters related to the national financial revenue and expenditure, and report the audit findings to the people's government at the same level and the auditing organ at the next higher level.
12. Provide professional guidance and supervision on internal audit of various departments, state-owned financial institutions, enterprises and institutions.
13. Supervise the business quality of social audit institutions in accordance with relevant laws and regulations of the State Council.
14. To undertake other tasks assigned by the people's government at the corresponding level and the auditing organ at a higher level.
15. In addition, according to the relevant provisions of the state, the auditing organ is also responsible for auditing the economic responsibilities of party and government leading cadres, leaders of state-owned enterprises and state-holding enterprises below the county level during their term of office.
What is the work content of legal audit? (A) audit of accounting statements
Audit of accounting statements refers to that certified public accountants accept the entrustment according to law and carry out the necessary audit procedures on the accounting statements of the audited entity in accordance with the requirements of independent auditing standards, so as to obtain sufficient and appropriate audit evidence, with the purpose of expressing audit opinions on the legality, fairness and consistency of the accounting statements prepared by the audited entity. Legitimacy refers to whether the preparation of accounting statements conforms to the national financial accounting system and other financial laws and regulations. Fairness refers to whether the accounting statements fairly reflect the financial position, operating results and capital changes of the audited entity in all important aspects. Consistency refers to whether the choice of accounting treatment methods conforms to the principle of consistency. According to the requirements of independent auditing standards, certified public accountants shall, after implementing the necessary auditing procedures, issue audit reports and express audit opinions on the accounting statements prepared by the audited units. Audit report is the final product of CPA's audit work and the concrete embodiment of social audit work quality. Certified public accountants and their firms shall be responsible for the legality and authenticity of audit reports.
(2) Capital verification
Capital verification means that certified public accountants are entrusted by law to verify the authenticity and legality of the paid-in capital and related assets and liabilities of the audited entity in accordance with the requirements of independent auditing standards. Capital verification can be divided into two basic types: establishment capital verification and change capital verification. The establishment of capital verification means that the certified public accountant accepts the entrustment according to law to verify the authenticity and legality of the paid-in assets and liabilities of the audited entity. The change of capital verification means that when the audited entity applies to the original registration authority for registration of change according to law due to merger, division, issuance of new shares, equity transfer or increase or decrease of the paid-in capital of the audited entity over a certain proportion, it entrusts a certified public accountant to verify the authenticity and legality of the changed registered capital and paid-in capital according to law. When undertaking capital verification business, certified public accountants shall adopt corresponding capital verification methods according to different ways of investment by investors. For investment in physical and intangible assets, certified public accountants should take the evaluation report issued by the evaluation institution recognized by the state administrative authority as the verification basis. For the audited entities with different organizational forms or nature, such as limited liability companies and joint stock limited companies, domestic-funded enterprises and foreign-invested enterprises, the requirements of relevant national laws and regulations on the management of invested capital are not consistent. Therefore, certified public accountants should fully consider the specific requirements of national laws and regulations when formulating the verification work plan and determining the verification content. After implementing the necessary capital verification procedures and obtaining sufficient and appropriate verification evidence, certified public accountants shall audit the working papers of capital verification. The capital verification report is a written document that certified public accountants confirm the authenticity and legality of the paid-in capital and related assets and liabilities of enterprise investors, and it has legal proof effect.
(3) Merger, division and liquidation of enterprises
When an enterprise is merged, divided or liquidated, it shall prepare accounting statements for merger, division and liquidation in accordance with the provisions of relevant state laws and regulations. In order to protect the legitimate rights and interests of enterprise creditors and investors and ensure the correct implementation of national financial and accounting laws and regulations, enterprises should hire certified public accountants to audit their accounting statements. Certified public accountants shall undertake entrusted business, issue audit reports and express audit opinions in accordance with the requirements of independent auditing standards.
What is the usual work content of the Organization Department of the Municipal Party Committee? Selection and deployment of cadres, cadre education, cadre supervision, party building and talent reserve are his main tasks. What we usually do most often is not the assessment of cadres, but the investigation and study, the procuratorial work at all grass-roots levels and the experience of party building.
As for the conditions, it is nonsense to say that there is a relationship. Who doesn't know it matters? It's easy. Needless to say? According to the formal procedure, the civil service examination must be 1. It has the nationality of China people. 2. 18 years old and under 35 years old (1born after April 3, 974); 3. Support the Constitution of People's Republic of China (PRC); 4. Good conduct; Have a bachelor's degree or above, a bachelor's degree or above in a full-time ordinary institution of higher learning;
Party member is preferred, and those with grassroots work experience are preferred.
What is the specific job content of an audit assistant? The specific work of the audit assistant is to participate in the implementation of various audit businesses; Independently undertake the audit of small projects; Responsible for the preparation of audit working papers; Responsible for using audit methods to help customers achieve business goals, improve management capabilities and reduce corporate risks; According to the requirements of audit procedures, complete the audit working papers through teamwork; Assist the person in charge of project audit to sort out and file the audit data.
1, one of the most important tasks of an audit assistant is to obtain evidence, that is, to check accounting vouchers. You need to check the accounting voucher according to the sample selected by the project manager, and record the voucher number, date, abstract, opposite subject, amount, main attachment content and so on on the working paper. The purpose of withdrawal is to check whether this accounting entry is correct, including whether the account is used correctly, whether the amount is correct, and whether the attachment meets the requirements.
2. Completing drawing requires you to be familiar with the basic knowledge of general accounting, at least to understand and distinguish right from wrong. In this work, a detailed record of the manuscript and the appropriate copy vouchers can help you answer questions quickly when the project manager asks questions, and avoid copying by brain, because the firm's work pace is fast and the requirements are very strict, so there is no time for you to rework, so as long as you check the vouchers, you should be able to make it clear.
Bank deposit may be the first accounting subject you audit. The key to the audit of this subject is to send a letter to the bank asking about the correctness of the book amount. Here, you need to check the book amount, balance adjustment table amount and statement amount according to the account number, and fill in the letter of credit according to the statement amount.
4. Be familiar with the use of excel as soon as possible, because you may be required to calculate some numbers, and these calculations are all carried out in excel, so you must be familiar with the functions of total, screening, sorting, simple logical formula use and data perspective in excel.
What do you mainly do backstage? What is the specific job? To put it simply, administrative and some routine work is not demanding, and sometimes it will be tedious and hard.
The following are the responsibilities of a company's backstage staff. You can have a look.
1. Track and supervise the implementation of the contract, establish the contract performance list of each contract, and prepare the monthly, quarterly and annual contract performance statistics. Report the results to the sales company manager and sales manager, and notify the sales engineer. According to the needs, the implementation of the contract can be fed back to the customer.
2. Prepare annual and monthly work plans and fund use plans; Summarize and summarize the annual and monthly fund withdrawal and fund use in each district; Urge salespeople to withdraw funds. Supervise the use of its business expenses as required.
3. Establish accounting general ledger and subsidiary ledger according to the company's marketing policy, and register the subsidiary ledger on time;
4. Receive, send, process and save all business calls, letters and documents. Timely delivery and handling of customer feedback. Create a user file.
5. According to the company's marketing management system, accurately and effectively carry out the accounting, management and service of sales expenses of business personnel, such as the settlement and reimbursement of business expenses and the accounting of wages and bonuses.
6. Make statistics and reports on contract performance, fund withdrawal and business expenses every month;
7, according to the contract requirements to the manufacturer to do a good job of convergence;
8. Prepare accounts receivable details according to the contract and manage accounts receivable;
9. Assist business personnel to collect money; Provide accounts receivable and related information;
10, assist sales staff to write business documents and prepare bidding documents.
1 1. Collect market information as required and provide information briefing every day, and report it to the sales company manager by email.
12. Complete other tasks assigned by the leaders.
Are NSE funds traded in the secondary market?