I, on the internal financial audit
1. What is the financial audit. The so-called financial audit, is an accounting organization for the accounting work of a self-check or review. Financial audit in the narrow sense of the audit is mainly to review the accounting, accounting work and financial data compliance and reasonableness. The financial audit in the broad sense also includes the audit of the budget management work and the audit of the internal control of financial accounting. The strengthening of financial auditing, the improvement of internal control of business activities and financial risk constraints have a great role.
2. Internal financial audit. In general, the financial audit is before the accounting vouchers into the books and a variety of accounting information generated with the accounting work synchronized. Audit, enterprises can find and adjust the daily accounting work in a timely manner in the negligence and errors, and then effectively prevent errors and fraud, to protect the authenticity of accounting data, improve the efficiency and quality of work.
3. The current situation of enterprise financial auditing. At present, an enterprise has not fully established a financial internal audit system, financial audit is limited to a narrow scope, in the form of stamp inspection, audit work lacks a standardized system, audit job responsibilities are not clearly assigned, resulting in a variety of reasons in the actual business. The reasons for these situations, first, due to the enterprise's accounting staff is not enough, there are difficulties in the division of labor positions; Second, the managers of the audit system is not enough, some of the leaders and accounting workers of the point of view of the existence of a misunderstanding, that since the auditing organization has a routine audit process every year, the accounting department of the accounting information on the audit will be lost, this misunderstanding for the establishment of the accounting audit system of the enterprise and the ability to improve the management and control of financial risks. Improvement has caused a great obstacle.
Two, how the internal audit evaluation mechanism to improve the financial risk management and control capacity
How to prevent and mitigate the financial risks of enterprises in order to achieve the financial management objectives, is the work of the enterprise financial management. To improve the ability of enterprises to control financial risks, strengthen the financial internal audit system, the implementation of good financial audit, the establishment of an effective audit evaluation mechanism.
1. Improve the enterprise financial auditing standards and regulations. Enterprises need to combine their own actual situation, according to its industry scale, business scope and other clear business and financial risks, in different businesses to determine the key constraints, the design of reasonable internal constraints on the business process, according to the business process and specific constraints to make the financial auditing work specification. The formulated audit specifications are in line with the actual situation, fully integrated with the business links, so as to find and solve the reasons. Enterprises should also establish and improve their financial auditing system, including the following points: the audit requirements of each job, the setup of auditing positions, job responsibilities and authority, audit procedures, and the specific content and format of the report. Financial auditing work should have a standardized system to clarify the responsibilities of each position, to achieve the specialized personnel. In the audit work, to implement the audit system, to ensure the smooth implementation of the system.
2. Establish a clear audit program and management objectives. Enterprises should be at the beginning of the annual work of the government and the relevant requirements of the higher enterprises and their own financial work to make a detailed audit plan. The plan should include the work of the audit surface and depth and audit time evaluation rules and other specific aspects of the requirements. Audit work should be detailed to the financial work and key indicators.
After the audit plan is done, if the enterprise has a grass-roots unit, should be combined with the different work of the unit to break down the audit objectives. Determine the specific objectives of each unit of the grass-roots program, at the beginning of the annual work and the grass-roots units to sign the annual audit responsibility. Determine the financial audit plan and project, as well as the content and time of the audit, etc., at the same time the annual audit plan records for the record, and regular audit comparison, timely detection of deficiencies and timely adjustment of the plan, the end of the year by the enterprise based on the rules of the audit evaluation of the audit work of each unit for assessment and evaluation, and will be the results of the assessment of the annual evaluation combined with the comprehensive evaluation.
After the total audit program is decomposed. The implementation of the target management of the grass-roots units, and finally realize the overall performance evaluation of the enterprise's financial audit work, can make the financial audit management work in an orderly manner, and then effectively ensure the implementation of the financial audit management system.
3. Formation of audit network to improve efficiency. In China, the composition of joint-stock companies and state-owned enterprises is more complex, sometimes there will be more than one branch (sub) companies. In these companies will generally establish multi-level audit positions. The company will build the general auditing post in the headquarters. Then a second-level audit post is set up at the headquarters of the subordinate unit of the branch to manage the auditors of the subordinate unit, forming a network of auditing work. The role of these posts is to timely find and reflect the existence of loopholes and efficiency loss of the link reason, to achieve the reason before the occurrence of the purpose of risk avoidance.
Lower-level auditors should report at least once a month to the higher audit department to achieve the progress of the work of the information feedback, the major business situation detailed report on the content of the audit, the reasons for the risk and whether the audit norms, as well as the reasons for the situation and measures to be taken initiatives, and so on. On the other hand, the chief auditor should regularly write a good financial audit report to ensure that the audit work and the daily work of the effective link, so as to be able to find and solve the problem in a timely manner.
4. Strengthen the financial audit supervision. In practice, in order to be able to effectively monitor the audit at any time, the company can assign the accountant and supervisors to supervise the establishment of supervision record book, the daily audit records and complete the assessment work, the record of the matter should be the person in charge of the accounting department or the company's main leader to sign, which will help leaders to grasp the situation so as to improve the plan, but also conducive to the financial and tax inspections and audits to supervise the work.
5. Good at summarizing the results of the work, timely adjustment of the work of the loopholes. In addition to the audit report can make the audit unit rectification and improvement, but also can be used for reference by the relevant departments of the company, so that it can summarize and analyze the results of the work. The competent department can modify and improve the system to adjust the loopholes and individual reasons into the assessment and evaluation; the deviation found on the reasons need to find out as soon as possible to screen the situation, take corresponding solution strategy to correct in time.
If in the audit process is found to have fraudulent behavior, find out the facts, keep the relevant documents to prove that the accounting department in a timely manner to the person in charge of the feedback, if necessary, but also directly reflect the reasons to the higher authorities.
6. Clearly delineate job responsibilities and rewards and punishments. Pragmatically on the scope of responsibility for the errors and deviations in the adjustment of the analysis, the reasons for the person in charge of the subjective factors leading to deviations in the work or belonging to other circumstances do not reflect the situation in a timely manner, are based on the relevant provisions of the strict penalties. If the financial audit system found in the loopholes and weaknesses carefully consider the analysis, and the audit system and work to improve the strategy, so that the audit evaluation can play a role in the company's internal management process.
Three, summary
The establishment of a sound internal audit evaluation mechanism for the enhancement of its financial risk management ability has an irreplaceable role. Only by fully recognizing the nature of the internal financial audit work, the establishment of a clear and standardized audit system and target plan, in order to effectively reduce the enterprise's financial errors and deviations, so that the enterprise's healthy and stable development.