Review interview questions and reference answers

Audit interview questions and reference answers (1) 1. How much do you know about internal audit? What's the difference between internal audit and external audit?

Answer: Internal audit is the internal organization of the company, and its function is to supervise and inspect the defects in the financial management of the enterprise and help the interests of all aspects of the enterprise not to be lost more effectively. I think the focus of internal audit is 1, which is to evaluate the completeness and check the implementation of the internal control system (internal accounting control and internal management control) of this unit and its subordinate units; 2. Check and supervise the implementation of the company's budget; 3, the economic entity to carry out economic benefit audit and economic responsibility audit.

2. Have you ever done an internal audit? If you have answered questions, how to do this job well in practice; If not, how do you think the internal audit can be done well?

A: Because I have been engaged in external audit, I have not participated in internal audit deeply. I only assisted XX Company in internal audit this year. The listed companies I usually contact have a superficial understanding of internal audit.

As an internal audit, first of all, maintaining good independence as an external audit is the basic guarantee for the effectiveness of its work. Its organization should be separated from the jurisdiction of various departments, directly led by the general manager and responsible to the general manager, chairman and board of directors!

Secondly, as the staff of internal audit, we should constantly improve our professional knowledge, update laws, regulations and policies in time, and expand our knowledge. Not only the knowledge and skills in finance, taxation and auditing are the best in the whole company, but also the related legal knowledge and management knowledge.

Finally, auditors should be familiar with and understand the production technology, personnel status, product positioning, major customers and suppliers, and major competitors of the company's branches and subsidiaries, and understand the information of the same industry to lay the foundation for the audit.

3. Can you stand the hardships of running around the country for many years, being busy and away from your family, caused by the internal audit work of our company (working at headquarters is only112)?

A: I have been engaged in the auditing of listed companies in an accounting firm for several years, and I deeply understand that whenever the New Year bell rings, the feeling of family reunion and jubilation is still immersed in the light. However, whenever I successfully complete an audit project, find problems from the audit project and learn new knowledge, I think my contribution is worthwhile. Can help them solve problems from the customer's point of view, and make them realize the impact of poor solution on the company; Get the affirmation and recognition of customers, leaders and peers-this is the sense of accomplishment I pursue! !

At present, I think it is the most favorable time for my career development. I believe that my unremitting efforts in my work will surely achieve results.

4. Can you accept the extra work and unpaid overtime temporarily requested?

A: It is certainly acceptable to temporarily increase the work, and it is also appropriate to pay more for the development of the company. After all, when the company is strong, employees will have better development. But I often work overtime at night without any pay. I understand it this way:

The company should reasonably arrange the workload of employees within 8 hours, arrange the work within this time as far as possible, and avoid overtime. If the workload exceeds 8 hours, overtime pay or compensatory time off should be paid in accordance with state regulations, which is also a respect for employees' working ability. However, the employee's work can be completed within 8 hours, but it is not completed. The company should not only pay overtime, but also punish them. Because the employee consumes the company's electricity, air conditioning and other resources during off-duty hours.

Of course, the audit work has its particularity. Because the on-site time is mostly on the spot, the audit cost of the company will increase accordingly, which requires auditors to work overtime at the job site as much as possible, but I personally think there should be a bottom line for overtime. It is also important for the long-term development of the company to ensure the physical and mental health of employees and pay attention to the quality of work. In addition, in addition to overtime pay, the audit cost saved by auditors should also be considered to reward and assess auditors!

Review interview questions and reference answers (2) 5. What do you think is the focus of internal audit in industrial production enterprises? How to conduct key audits and give examples.

A: Industrial enterprises mainly focus on production and operation, so the production and sales link should be the focus of internal audit, and it is also the key to the internal assessment of enterprises to complete the scheduled plan indicators.

For example, in the production process of an enterprise, the following situations may have certain influence and risks on the company's financial situation, which should be paid attention to in addition to normal substantive tests.

1. Inventory growth is much faster than sales, and the cost of sales and accounts payable increase (inventory may have been abandoned and need to be written off, and the company may not record the cost of sales for some sales);

2. The inventory reserve is reduced relative to the inventory (the reserve is insufficient and the operating income is exaggerated);

3. Suddenly, other inventory pricing policies should be used;

4. The change ratio between inventory and main cost is significantly different;

5. Inventory turnover is getting slower and slower;

6. Take inventory as collateral;

7. The evaluation of sluggish inventory is unreasonable or the chief officer has changed.

Because there are too many possibilities of subjects and matters involved in the sales link, I won't state them one by one here.

Review interview questions and reference answers (3) 6. What do you think of the professional ethics of internal auditors? Can you do it?

A: I think its basic morality is: loyalty to the company, and everything should focus on the company system and company interests. Keep a fair, objective and independent practice attitude, use my professional judgment, avoid losses and create greater value for the company. I will definitely do it!

7. What do you think are the basic principles of internal audit? How did you meet?

A: In June 2003, China Institute of Internal Auditing formulated and implemented the Internal Auditing Standards, which were formulated according to the Audit Law of People's Republic of China (PRC), the Provisions of the Audit Commission on Internal Auditing and related laws and regulations, and are the standards and basis for practice! At the same time, the auditing standards of certified public accountants and relevant systems formulated by China Securities Regulatory Commission are also important factors to be considered in practice!

8. Auditors recruited by the company should stay in branches and subsidiaries (inside and outside the province) for a probation period of 3-6 months, during which the treatment will not be very high. According to work performance, work attitude, business ability and technical level, you can become a formal employee in advance. However, it is usually after you have worked in a branch or subsidiary for one year (it may also be because you need to be transferred to the audit department of a joint-stock company after becoming a full member), or it may be transferred to a branch or subsidiary as a financial manager or chief accountant according to your situation. Can you accept it? Why?

A: There are specialties in the technical field, and even in the financial field, everyone has their own specialties. I have been auditing listed companies for 6 years and I love him very much. His professional sensitivity has also penetrated into my life. I believe I am more suitable for auditing, because auditing is more challenging. But the company needs me, and I am still willing to obey the arrangement of the company!

9. What is your salary requirement, and what is the minimum gross income requirement? This article only aims at whether the company can meet your minimum wage requirements. What are the other requirements? In fact, your total income should be determined according to the company's salary system, your work performance, work attitude, technical level and business ability.

A: I believe that the company will have a unified system and standard for salary, but from the introduction of this test, I deeply feel that the company is an enterprise that pays great attention to work efficiency and personal ability. Due to the heavy workload and long-term business trip, I expect all income (including travel expenses and bonuses) to be around XXX after tax.

Because of the audit work, the quality of auditors is higher than that of accountants, so I hope the company can often send auditors to the National Accounting Institute and other related institutions for training, improve the quality of personnel, keep abreast of the latest policies and regulations, and better serve the company!

10. How do you know about our company? How much do you know about our company? What do you think of our company? What prompted you to apply for the position of auditor in our company?

A: The first two questions are deleted because they involve enterprise content!

I am very willing to work in such an enterprise that employees are proud of and have a deeper understanding of the production and operation of the enterprise. I am convinced that the company is still a fast-growing enterprise with great development space, and it is a company worthy of my development and growth.

How to understand the relationship between financial accounting and internal audit? How to grasp the relationship between internal audit and production and operation?

A: Financial accounting must do a good job in basic work and provide more active and timely accounting services for the business activities of enterprises. In addition to the normal audit, auditors should also participate in the accurate, objective and independent evaluation of financial opinions on major decisions of enterprises, fully reflecting the value of their work, so that the audit work will be more meaningful!

Model essay on self-introduction in audit interview

My name is Sheila. Shijiazhuang people. 20xx, a recent graduate of Hebei University of Economics and Business, majoring in auditing. Bachelor degree. When I was at school, I spent most of my time in sports and reading. I like ball games and fitness. I like to take some reading notes and write some words. I think the biggest gain is that I have made some good friends, and I can get comfort, encouragement and support when I am happy, unhappy, smooth and even confused. This is my luckiest place.

At the beginning of xxxx, I started my formal internship. I first worked as a foreign-funded audit project in the Audit Office of Hebei Province, and then worked as a part-time accountant in a tax agency. I mainly introduced myself to do tax registration, tax planning, bookkeeping, annual inspection and capital verification. I spent most of my time dealing with tax authorities and customers, and I also did several audits with leaders, such as a resignation audit of Jiu San Society and the year-end audit of Hebei Interior Decoration Company. During this time, I learned a lot, gradually completed the combination of theory and work practice learned in school, and successfully completed the psychological transition from school to workplace. My previous unit, manager and colleagues were very good. They gave me a lot of help and taught me a lot, both at work and during the interview. However, due to personal development, I finally chose to leave. When I resigned, I was moved by some words from the manager. He said it was fate to get together. I have done a good job these days. I'll come back and have a look sometime. From now on, everyone will be friends.

After graduation, many students changed careers and did different jobs. Through several months of study and work experience, I am constantly looking for my own position. Personally, I feel introverted, practical and serious, pursuing a stable life and a state of progress. I hope I can be a professional in the financial field, "senior accountant, certified public accountant", keep learning, keep growing, walk steadily step by step, and then have my own position in this field.