Case study of audit paper mode 1: Application of risk-oriented internal audit in circulation enterprises Abstract: With the development of circulation enterprises in China, the research and practice of risk-oriented internal audit has gradually become the key to restrict such enterprises to become stronger and better. According to the application status of risk-oriented internal audit in circulation enterprises, this paper finds out the problems that are easy to occur in the process of implementing audit, and puts forward relevant improvement suggestions, aiming at effectively controlling all kinds of risks, improving the efficiency of internal control and ensuring the stable development of enterprises.
Keywords: risk-oriented internal audit; Circulation enterprises; Risk management; internal control
First, the definition of risk-oriented internal audit
Risk-oriented internal audit (1) refers to a series of activities in which internal auditors identify and evaluate the risks of enterprises, determine the scope and key points of internal audit, evaluate and improve the risk management and internal control of enterprises, so as to realize enterprise value-added and improve organizational operation management.
Second, the application of risk-oriented internal audit in circulation enterprises
Circulation enterprises are all kinds of intermediaries in circulation, including wholesale enterprises, retail enterprises and logistics enterprises. The main economic functions of circulation enterprises are to reduce transaction costs, improve transaction efficiency and promote the development of exchange economy and social welfare. Generally speaking, the organizational structure and personnel structure of circulation enterprises are relatively simple and the scale of enterprises is relatively small. The role of risk-oriented internal audit in circulation enterprises mainly includes:
(1) Reducing operational risks and improving operational efficiency Implementing risk-oriented internal audit can reasonably ensure the smooth flow of logistics distribution companies, business flows, information flows and capital flows, effectively avoid risks such as goods loss and capital chain breakage, help circulation enterprises tap their internal potential and improve operational efficiency.
(2) Standardizing enterprise internal control and implementing risk-oriented internal audit are conducive to accurately evaluating the integrity and rationality of the establishment of internal control system and the effectiveness of internal control implementation in circulation enterprises, helping enterprises to find internal control defects and put forward suggestions for improvement, and promoting the continuous standardization of internal control in enterprises.
Three, circulation enterprises in the implementation of risk-oriented internal audit process is prone to problems
(1) Lack of sufficient independence With the change of the overall business environment, internal audit has been paid more and more attention by the board of directors and managers in the organization, and the independence of internal audit has been improved. However, the internal audit department in China is usually led by the general manager or chief accountant, and even small circulation enterprises are led by the deputy general manager in charge of business, and the audit funds are usually determined by the management, which makes the internal audit easily influenced by the will of the management, thus making the independence of the internal audit somewhat discounted.
(B) Lack of risk management awareness and skills. The level of risk management awareness and skills is a necessary condition for risk-oriented internal audit to successfully achieve the set goals. Many circulation enterprises in China lack sufficient awareness of risk management and are often in a state of passively accepting risks. At the same time, in the audit process, due to the limitation of number and ability, qualitative analysis is often used instead of quantitative analysis in risk assessment, which leads to insufficient effect of risk management.
(C) The application of information technology in internal audit is relatively backward. When implementing risk-oriented internal audit, we usually use information technology to carry out specific audit services such as sampling, risk assessment and analytical review. This not only saves time and energy, but also greatly improves the accuracy of audit business and avoids the subjective operation mistakes of auditors. However, the technology of using computer-aided audit in China's circulation enterprises is still relatively backward, and there is still a certain gap from advantageous industries such as finance.
(D) The knowledge structure of internal auditors is relatively simple. At present, the knowledge structure of internal auditors in most circulation enterprises is relatively simple. When implementing risk-oriented internal audit, the depth and breadth of the project are still insufficient, which leads to the lack of pertinence and applicability of audit recommendations, and the audit effect often fails to meet expectations.
Fourthly, suggestions on perfecting the risk-oriented internal audit of China's circulation enterprises.
(1) Optimizing the setting of internal audit institutions The rationality of the setting of internal audit institutions in enterprises directly affects the independence of internal audit. Once the independence of internal audit is flawed, it will easily lead to the failure of internal audit supervision and control. Therefore, in circulation enterprises, it is necessary to gradually optimize the setting of internal audit institutions, improve the status of audit departments, try to avoid the internal audit being led by the company responsible for business or affairs, and better safeguard the independence and authority of internal audit.
(two) to promote the professional construction of internal audit and optimize the audit business cultivation mechanism, and guide internal auditors to learn and understand the management systems related to the main business of circulation enterprises, and apply what they have learned through audit practice; Familiar with accounting, auditing, enterprise internal control and risk management, law, taxation, information technology and other aspects of knowledge, constantly update professional knowledge, improve comprehensive quality, and cultivate compound talents who know both business and specialty.
(3) Establish a long-term risk management mechanism to improve the risk-oriented internal audit of circulation enterprises, provided that a long-term risk management mechanism supporting risk identification, risk assessment and risk response is formed within the enterprise. First of all, comprehensively identify and classify all kinds of risks that may occur in the operation and management of circulation enterprises; Secondly, according to the possibility and influence degree of risks, the risks are evaluated and sorted to determine the risks that need to be controlled emphatically; Thirdly, study and form specific countermeasures for each risk point to effectively control risks; Finally, try to establish a risk early warning mechanism for key businesses and key links to realize pre-and in-process monitoring.
(D) Strengthening internal control management The rationality of enterprise internal control design and the effectiveness of implementation have always been the focus of risk-oriented internal audit. In order to strengthen internal control management, circulation enterprises should first start from the external environment and internal environment, and standardize specific control measures by issuing various rules and regulations and control documents; Secondly, it is necessary to reasonably arrange various control activities within the enterprise, do a good job in control design such as separation of incompatible posts, authorization and approval, and ensure that each post has rules to follow and clear responsibilities; Finally, through the implementation of risk-oriented internal audit, the internal control of enterprises is continuously monitored and independently evaluated to ensure the effective play of internal control.
References:
[1] (English) Phil? Griftz, translated by the Internal Audit Department of China People's Bank. Risk-oriented internal audit [M]. Beijing: China Finance Press, 2014,5 (1).
[2] Wang Guangyuan. Introverted management audit: from control orientation to risk orientation [J]. Journal, 2009(07):3-4.
[3] Xu Yuanling. Applied Research on Risk-oriented Internal Audit [J]. Social Research, 2008 (07): 72-74.
Case Analysis of Mode 2 of Audit Papers: Summary of Economic Responsibility Audit of University Dean: This paper takes the economic responsibility audit project of President of XX College of W University as an example, analyzes and refines scientific audit methods, summarizes audit experience and its enlightenment to audit work, aiming at promoting the application and transformation of audit results and promoting the innovation of audit theory and technical methods.
Keywords: college departments; Economic responsibility audit; Internal audit; internal control
I. Background of the case
(I) Basis and Objectives of the Project This audit project is entrusted by the Organization Department of the Party Committee of W University. According to the Provisions on the Audit of Economic Responsibility of Middle-level Leading Cadres and Enterprise Leaders (in the Letter on the List of Suggested Audit Objects of Economic Responsibility of Leading Cadres issued by the Organization Department of the School at the beginning of the year), it mainly focuses on the performance of economic responsibilities during the term of the Dean of the College, including the completion of relevant economic indicators in the Dean's employment contract and objective task book, the income and expenditure, budget completion, economic decision-making procedures and economic management of the College.
(II) Basic information of the college This college is a secondary college of the Engineering Department of W University. Established on 200 1. There are three first-level disciplines, with staff 142 and students 1600. The dean of the college is an external dean and is openly recruited overseas. The audit period is from July 20 10 to June 20 14.
(III) The pre-trial investigation and audit team established the audit focus by studying the last internal audit report, pre-trial investigation and audit risk assessment of the college, specifically: the procedures and effects of important economic decisions of the college, internal control evaluation, including the management of technical branches of the college, the signing of cooperative school contracts and income management, and the management of scientific research funds.
Second, the audit process and methods
Pre-trial investigation and preparation of audit plan. After approval by department leaders, the audit team will carry out the audit according to the implementation steps of the audit plan, mainly collecting evidence in high-risk areas:
(I) Procedures and effects of important economic decisions Through the economic responsibility audit debriefing meeting, mass appraisal meeting and the dean's economic responsibility audit questionnaire collected at the meeting, the audit team learned that the dean of the college did not discuss the budget compilation and final report at the joint meeting of the party and government of the college, nor did the management of technical branches established by the college and cooperative institutions discuss it in the college leadership. The audit team believes that the college's decision-making on important economic issues is not completely democratic.
(II) Signing of the Cooperative School-running Contract and Income Management College published the enrollment brochure of a master of engineering major on its website, and provided all kinds of enrollment scale data including master of engineering and continuing education at the request of the audit team, but there was no tuition income of the master of engineering major in the account of the College Affairs Office. Based on the auditor's previous understanding of the cooperation in running a school in another college, it is judged that there are similar cooperation in running a school in this college, and the income from cooperation in running a school is likely to be formed by cardiopulmonary bypass? Small vault? . When the audit team inquired and asked for the relevant school-running contract agreement, the audit contact of the college denied it. After carefully combing and thinking about similar matters in other colleges, they finally found out the * * * nature of such cooperative education matters, and found the capital chain by this, and the audit was finally finalized. The legal representative of the intermediary company cooperating with the college is the teacher of the college, and the company conducts business in the teaching office building of the college. From 2009 to 20 12, the intermediary company collected nearly 5 million yuan of GR college management fees, and then paid more than 2 million yuan to the college, all of which were used for the year-end welfare of faculty and staff.
(3) When the audit team of scientific research fund management screened the scientific research collaboration fee and labor fee related to the electronic account set of the college affairs department, combined with the inspection of the original accounting vouchers, it was found that a teacher of the college paid 65,438+0,565,438+0,000 yuan in installments to the company registered by his spouse for the horizontal scientific research project, and the research team also failed to provide proof of the correlation between the capital expenditure and the content of the scientific research project. The discovery of this important audit clue is due to the fact that the spouse of the teacher is the task force of the research group and the outsourcing company and the company legal person respectively. No matter whether it is the reimbursement form of scientific research funds or the outsourcing contract, it is signed and confirmed as the legal representative of the affiliated company, leaving written documents and evidence.
(IV) Management of affiliated companies by colleges In recent years, secondary colleges in colleges and universities have set up technology development companies in succession. In the form of establishment and holding of colleges, the leaders of colleges are the legal representatives of the companies. The management of affiliated companies and their business dealings by colleges and universities have become a frequent concern in the economic responsibility audit of colleges and universities. During the audit, according to the audit investigation and the research of department leaders, the audit team is required to conduct an extended audit of the technical branch of the college, with the focus on the management of the technical branch of the college. 20 1 1 the college signed a memorandum of cooperation with company b, the shareholder of the school, to set up a technical branch in the college. Company B promises to allocate corresponding funds to the college every year according to the business volume undertaken by * * * *. Department leaders attach great importance to and participate in the on-site audit work. The audit finally found that there are obvious loopholes in the management of the technical branch, which are embodied in the following aspects:
1. College failed to provide true and complete audit information, which is embodied in: submitting false expenditure details of Company B; In the two Interim Measures for the Management of Technical Branches submitted by the College in two economic responsibility audits (during the term of office and during the term of office), the formulation time is the same, but the key clauses are inconsistent; And did not provide the stub of the branch reimbursement form according to the audit requirements.
2. The Technology Branch did not implement the system of avoiding relatives in key positions, and the relevant internal control and containment mechanisms were missing; The management of this technical branch is not open and transparent. The specific manifestations are: the formulation of economic system has not been decided by the college collectively, and the income and expenditure of related funds have not been notified in the college.
Three. Audit results and effectiveness
(I) Audit Results and Suggestions According to the problems found in the audit, the audit team analyzed and summarized the defects existing in the management and system construction of the college. The audit believes that the college should constantly improve the establishment and work of internal control system and strengthen the effectiveness of system implementation. The audit team made several management suggestions, mainly: 1. Suggest that the college seriously implement it? Triple and one big? The collective decision-making system, the establishment and improvement of the rules of procedure and decision-making procedures of the college, and the further implementation of important economic issues must be decided by the collective leadership of the college, standardizing decision-making behavior and preventing decision-making risks. 2. It is suggested that the College should earnestly implement the implementation measures of strengthening the management of scientific research funds in W University, earnestly fulfill the responsibility of supervision of scientific research funds, guard against the risk of scientific research funds expenditure and improve the efficiency of the use of funds. 3. It is suggested that the college strengthen the management of technical branches, standardize the management of branches, implement the system of avoiding relatives in key positions, and make the affairs open and transparent.
(II) In the stage of soliciting opinions on the first draft of the audit report and the stage of handing over the economic responsibility audit report, the audit benefit audit team further communicated with the leaders of the audited college on the rectification of audit concerns and the implementation of audit recommendations. According to the requirements of the audit report, the college actively rectified and submitted the rectification report in time.
1. Take this opportunity to rectify and implement the audit recommendations, and strengthen the leadership of the college? Triple and one big? The establishment and implementation of the collective decision-making system, straighten out the relationship between the college and the technical branch and company B, establish rules and regulations, and standardize the operation and management of the technical branch affiliated to the college.
2. In view of the management of scientific research funds, the college leaders interviewed the relevant scientific research project leaders and emphasized the direct responsibility of the project leaders; At the same time, the person in charge of scientific research took the initiative to return the illegally transferred outsourcing funds to the school account, which saved the economic losses of the school in time and avoided the reputation risk faced by the school in accepting external evaluation. It can be seen that internal audit is helpful to confirm the effect and existing problems in the implementation of internal control in secondary colleges of universities, and to prompt and urge rectification, so as to reduce the inherent defects in the design of internal control and the weak links and missing links in implementation and plug the loopholes in the internal control system.
Fourth, thinking and enlightenment.
Through the analysis and thinking of the above audit items and matters, the audit team summarized the following experiences and methods for reference:
(1) Flexible use of appropriate methods at the audit site, discovery of audit problem clues, comprehensive collection of information, comprehensive analysis of data, and attention to both business information and business information, which can handle both formatted data and unformatted data. Through the understanding and analysis of the nature of similar audit matters, audit clues can be found in the whole school, not limited to the analysis and audit of individual colleges. The audit experience of other departments, functional departments and other secondary units has become an intelligent resource library that internal audit can consult at any time.
(2) Strictly implement the economic responsibility audit procedures, pay attention to collecting information through questionnaires, symposiums, personnel interviews, etc., check the minutes of the joint meeting of the party and government of the college and the meeting of the hospital affairs Committee, and pass the compliance review, such as reviewing the college? Triple and one big? The implementation of collective decision-making system can provide clues for the positioning of audit concerns.
(3) Embedding the management audit of scientific research funds into the economic responsibility audit of departments, and embedding the management of spot-checking scientific research project funds (including special projects) into the economic responsibility audit of middle-level leading cadres, especially for departments that are good at generating income and providing scientific research services. Practice has proved that this audit mode is effective in finding cases of violation of discipline, supervising and promoting the compliance use of funds for scientific research projects in our college.
(D) Give play to the synergy of the audit team. The audit team should collect the relevant information and materials of audit projects through multiple channels, and form a joint force with the analysis and research of complex audit projects; The purpose of internal audit is to promote the optimization of rules and increase the value of the organization. It is necessary to get rid of the fetters of complicated affairs, improve the ability to grasp the law, provide insight for the operation of the school, effectively avoid risks and add value to the development of the school.
Verb (abbreviation of verb) conclusion
In short, the key to the successful implementation of complex audit projects lies in giving full play to the collective wisdom of audit teams, forming a joint force with the help of internal and external forces, and finding clues to audit problems. In addition, the personal professional ability and comprehensive quality of auditors are also very important. We should be flexible according to the actual situation, formulate efficient audit strategies and methods, be diligent in thinking, be good at critical thinking mode, and have clear insight to find solid audit evidence.
References:
Zhang Xinhua. Research on the internal audit of public institutions under the modern risk-oriented audit mode [J]. China Internal Audit, 20 15(09).