Model essay on enterprise internal control self-inspection report?

Enterprises carry out self-inspection activities of internal control system, further improve the construction of internal control management mechanism and improve work efficiency. So how to write the internal control self-inspection report of the enterprise? The following is what I collected for you. Welcome to reading.

Article 1

I. Development of rectification activities

According to the requirements of the Notice of your bureau * * *No. [20xx] 109 on comprehensively and deeply carrying out special activities to standardize basic accounting work (hereinafter referred to as the Notice), as well as the explanations of specific issues in questionnaires and frequently asked questions, our company is 2065438+ 10. For the problems raised during the visit of Shenzhen Securities Regulatory Bureau, we have made rectification in strict accordance with the requirements. In the rectification of related problems, we consulted the opinions and suggestions of the company's external accounting firm. This rectification is to supervise and follow up the progress of rectification in the form of meetings, emails, on-site inspections, etc., and implement the rectification situation.

Second, the problems found in self-examination and rectification

According to the objectives and requirements of the Notice, the basic work of financial accounting of each company should meet the following requirements:

* * * A * * * Each company should establish a financial management organizational structure that conforms to the regulations and adapts to the company's own development, so that the post responsibilities are clear, the authorization is clear and reasonable, and incompatible posts are separated and restricted; Financial accounting personnel have relevant professional knowledge and skills, and have accounting qualifications; The company has institutional arrangements for the follow-up education of financial and accounting personnel.

* * * II * * All companies shall establish and improve compliance companies in accordance with relevant laws and regulations.

We should constantly improve the financial management and accounting system with its own operating characteristics, and clarify the formulation and revision process of the system and the decision-making procedures that should be fulfilled. The system should include accountability clauses, and clearly define the scope of accountability, specific standards for responsibility identification, punishment measures, accountability institutions and procedures, and accountability should be linked to performance appraisal.

Each company shall establish a management system for persons in charge of finance and accounting, and stipulate the qualifications, responsibilities, licensing authority and assessment of persons in charge of finance and accounting institutions. The management system of responsible persons related to financial accounting shall be reviewed and approved by the board of directors of the company.

* * * III * * Companies should strengthen the construction and management of financial information systems to ensure the independence of financial information systems. It is not allowed to use the financial information system with the controlling shareholder or actual controller, and it is not allowed to inquire and modify the company's financial information system. The company's financial information system should meet the requirements of the relevant provisions of accounting computerization and meet the actual needs of the company; Companies should strengthen the management of users of financial information systems and their licensing rights.

* * * IV * * Each company should strengthen the standardization of basic accounting work, fill in the documents that meet the requirements, and file the accounting files in time and keep them properly; We should effectively improve the level of accounting and financial information disclosure, and be able to independently prepare consolidated financial statements and notes to the statements; Clear and appropriate accounting policies should be formulated according to the accounting standards for business enterprises and relevant regulations, combined with the characteristics of the company's industry and its own production and operation, and disclosed in detail in the notes to the financial statements. The company's accounting policy should not be replaced by the principled provisions in the accounting standards for business enterprises.

According to the above notification requirements * * * *, based on the financial management organization structure, we defined the responsibilities of each post, optimized the workflow, and revised and updated it in time according to the business changes of each post; Make statistics on the basic situation of accounting personnel of companies in the group, and find out whether accounting personnel are qualified for employment; 20 10, 10 February, the company organized and arranged the "201annual education and training plan of the finance department".

According to the requirements of the above notice, the company under self-examination has formulated specific provisions in accordance with the Listing Rules of Shenzhen Stock Exchange, Accounting Law of People's Republic of China (PRC), Accounting Standards for Enterprises, Basic Work Standards for Accounting, Management Measures for Computerized Accounting, Management Measures for Accounting Files, Basic Standards for Internal Control of Enterprises and Articles of Association. This rectification has supplemented and improved the management system of continuing education for accountants and the management methods of accounting files.

According to the requirements of the above notice, the scale of the company has developed rapidly, the business model has been continuously innovated, and the process operation has been updated rapidly. The construction and management of financial information systems have been strengthened. The ERP system of the company has been upgraded to UFIDA version 8.9.0, and the operating authority of personnel is strictly controlled by the information department, with clear responsibilities. In order to meet the needs of the company's development, the company added an expense budget module, and adopted the group budget application mode in UFIDA software, including the budget and business reimbursement in Shenzhen, Suzhou and Nanchang. Budget management setting, budget table preparation, budget control analysis and daily reimbursement are all carried out in accordance with the group model. This model is conducive to the centralized management and control of the group, and can independently deploy IT systems for budget and reimbursement, which is conducive to daily maintenance and risk management. The contract management module mainly manages the whole process from signing to payment of large-scale asset contracts such as equipment, engineering, maintenance and leasing in ERP system. The fixed asset purchase requisition is printed by the system instead of manual documents, which greatly facilitates the management of the company's asset contracts. Online reimbursement, outsourcing, human resources salary system, supplier management platform and other modules have been put into use.

According to the above notice requirements * * * four * * *, the company further emphasized the standard requirements of voucher filling in the self-examination, the abstract was concise and clear, and the subject use was standardized and reasonable. Accounting files shall be filed and kept in time, and accounting file management measures shall be formulated and implemented. According to the Accounting Standards for Business Enterprises and related regulations, specific accounting policies, accounting estimates and accounting error correction methods, such as accounting basis and quantitative attributes, foreign currency business accounting methods, revenue recognition principles and inventory accounting methods, which are suitable for the company's production and operation characteristics, have been formulated.

the second

Our company actively organized and earnestly carried out the self-inspection, and now we report the self-inspection as follows:

I. Financial Revenue and Expenditure

In the process of financial work, this unit strictly follows the provisions of the Accounting Law, sets up accounting books according to law, and ensures their truthfulness and completeness. It conducts accounting, fills in accounting vouchers, registers accounting books and prepares financial accounting reports according to the actual business events of this unit. Strictly implement the relevant financial laws and regulations of the state, all business matters are registered and accounted in the accounting books set up according to law, and accounting is carried out in accordance with the provisions of the unified accounting system of the state to ensure that the information is true and effective. When arranging expenditures, we should prioritize and ensure the needs of routine and key expenditures, which not only reflects the actual needs of work, but also considers the possibility of financial resources. According to the tasks of the office, keep the pressure, ensure the key points, make overall arrangements and make reasonable expenditures when the financial resources are possible.

Second, the establishment and implementation of the internal control system of this unit

According to the actual work of the unit, in the process of establishing and implementing the internal supervision and control system, the property management system was formulated. While establishing and improving various systems, relevant personnel strictly abide by these rules and regulations in their work, effectively implement internal supervision and control, ensure the authenticity and integrity of accounting work and the safety of unit property, strengthen the supervision and management of unit property and materials, eliminate all kinds of loopholes, and achieve the following three points:

1. Clarify the responsibilities and authorities of bookkeepers, approvers and managers, so that they can be separated and restricted from each other, so as to clarify responsibilities, prevent fraud and carry out various business matters in an orderly manner.

Welcome to pay attention to the official job fair WeChat official account rencai_zhaopinhui. , job fair micro signal rencai_zhaopinhui

2. Clarify the approval procedures of financial revenue and expenditure and the licensing rights and responsibilities of the approver, standardize the use of various funds, and improve the efficiency of fund use.

3. Make clear the scope and standard of expenditure, take various effective measures to control expenditure and put an end to waste.

Three. Management and use of fixed assets

In order to strengthen the management and use of fixed assets, when purchasing fixed assets, we strictly follow the * * * procurement procedures and establish a system for checking account books, funds and objects in accordance with relevant regulations. By establishing a sound system, accountants can record, calculate, reflect and check the changes and balances of various properties and funds in time. On the one hand, the balance of relevant property and money reflected in the account books is consistent with the actual deposit; On the other hand, through checking the account book records, accounting vouchers and original vouchers, it is ensured that the accounts are consistent. No fixed assets are not accounted for, and violations such as private use of public property are found.

Fourth, the existing problems

Through self-examination, our company still has some shortcomings in financial management and financial work. When implementing the internal supervision system and internal control system, the requirements stipulated in the Accounting Law have not been fully met, and the budget management system, financial analysis system and audit system have not been established and improved. In the future, we will further improve this system and implement more effective measures to do this work better.

Article

Since XXXx, our department has strengthened management in business process integration, related system construction, business and policy learning of related business varieties, held director's office meeting and department plenary meeting, and made arrangements for related internal control work. The recent internal control report of our department is as follows:

A ***XXX enterprise. Our department has inspected the credit card business, and the customer files, password envelopes, inventory XXX and finished XXX accounts are consistent.

II. Strengthening the construction of internal control and compliance. The internal control compliance officer has been adjusted and implemented. According to the actual situation of the personal finance department, it is stipulated that = = deputy director takes the lead and = = comrades are internal control compliance officers of the personal finance department. It is also planned to hold a quarterly case situation analysis meeting in the department to strengthen the understanding of the risks under its jurisdiction and its own risks. In addition, the compliance officer is required to put forward constructive opinions at the quarterly case situation analysis meeting and make an evaluation at the meeting.

3 * * * Emphasize the importance of business learning and rules and regulations learning. Deploy at least 2 days a month to carry out centralized learning of business knowledge, policies, regulations and rules and regulations of all employees in the department, and create a good learning atmosphere. Strengthen the ideological education of employees and cultivate their correct outlook on life, values and morality.

4 * * * Conduct a comprehensive cleaning of the tellers in the peripheral system. In order to strengthen internal control, our department cleaned and updated the operation management tellers of credit card system and retail credit system in time, and registered the cleaning and updating. Recently, in order to further improve the internal control management level of the whole bank and maintain the healthy and sustainable development of various businesses, Linyi Branch of Industrial and Commercial Bank of China adopted three measures to strengthen the internal control management of the whole bank.

1, strengthen the refined and standardized management of internal control. On the basis of earnestly summing up experience and finding out deficiencies and loopholes in internal control management, the Internal Control and Compliance Department took the lead in formulating the Implementation Plan for Strengthening Fine and Standardized Management of Internal Control in Linyi Branch, which was implemented throughout the Bank. The plan requires that the internal control management of the whole bank must start from the basic work, strictly follow the internal control management and operation standards of the superior bank, refine the control management links, standardize the supervision and inspection procedures, improve the rectification and punishment measures for problems found in internal control management, and strive to do a good job in internal control management to achieve scientific management objectives. According to this plan, each professional office has also formulated a refined and standardized management work plan for internal control based on its own reality.

2, increase the intensity of urban indoor control management assessment. In order to strengthen the implementation of the indoor control management responsibilities of the municipal departments, from this year, the problems found in various inspections by the superior bank and external supervision departments and the rectification situation will be included in the performance evaluation scores of the departments and offices by deducting points. During the examination, according to the nature and severity of the problems found, the problems are divided into four levels: general problems, serious problems, serious problems and major violations, and the rectification rate of the problems found in the examination. According to the project statistics, points.

3. Intensify the inspection of key businesses such as credit business, bank card business and electronic banking, further standardize the operation process, especially strive for new breakthroughs in credit business management, comprehensively reverse the passive situation of extensive management, improve the risk prevention and control ability, achieve the overall goal of no cases and no accidents throughout the year, and ensure the comprehensive, healthy, stable and sustainable development of credit business and other businesses.