Summary of economic responsibility audit

Summary of economic responsibility audit

The summary of economic responsibility audit provides a basis for the correct assessment and use of cadres by party committees and governments at all levels, and further improves the cadre management and supervision system. The ability of leading cadres to conscientiously perform their economic management duties has been improved. What is the summary of economic responsibility audit? Here are some examples.

Summary of economic responsibility audit 1 summary of economic responsibility audit 1

I. Basic situation of economic responsibility audit in 20xx years

In 20xx, under the correct leadership of the leading group for economic responsibility audit of the district party committee, district government and district, and under the specific guidance of the auditing organ at a higher level, the district audit bureau conscientiously implemented the Provisions on Economic Responsibility Audit of Party and Government Leading Cadres and Leaders of State-owned Enterprises (hereinafter referred to as the Provisions), actively performed the audit supervision duties according to law, and carried out the economic responsibility audit work in a solid and orderly manner. The economic responsibility audit project 1 1 was implemented throughout the year, and the audit opinions and suggestions were put forward 15, and the three audited units were urged to establish and improve rules and regulations. On the whole, the leadership mechanism and working mechanism of economic responsibility audit in our region are improving day by day, and the cooperation among members of the leadership team is further strengthened; The working methods of economic responsibility audit have been continuously improved, and the work connotation has become increasingly rich; The awareness of the audited units and leading cadres in administering according to law and fulfilling their economic responsibilities has been continuously enhanced, and their work support and cooperation have become more conscious; The application of economic responsibility audit results has been steadily promoted, the accounting level of the audited units has been significantly improved, and the internal control and financial management systems have been improved day by day.

Second, the main practices and results of carrying out economic responsibility audit

(1) Serving the overall situation and promoting the implementation of policies.

Reasonably arrange audit projects to improve the overall service development quality. First, highlight the audit of all units and departments to implement the relevant requirements of the "Eight Provisions" of the central government, include the expenditures of the departments and units where leading cadres work, such as "three public funds", conference fees, training fees, etc., promote the implementation of the relevant requirements of the central government and change their work style, and actively play the supervisory role of audit institutions in opposing the "four winds", practicing economy and opposing extravagance and waste. The second is to intensify the audit of leading cadres' implementation of important arrangements and major economic decisions of district committees and governments, and pay attention to the exercise of leading cadres' economic decision-making, policy implementation, economic management and capital use rights. Through the economic responsibility audit, we can understand the changes of the creditor's rights and debts of the audited entity, the management, use and operation of state-owned assets, and the construction, management and benefit of major investment projects. Third, in view of the "hot spots" and "focus" problems raised by the masses, we will give priority to project audits in the areas of "hot spots in people's livelihood" such as education, medical care and government investment, and follow up a series of measures to urge rectification and help these "hot spots" units improve their management, plug loopholes and improve their systems in time, which has been well received by the audited units and the masses.

(2) Highlight key points and enhance the awareness of leading cadres to fulfill their economic responsibilities according to law.

On the one hand, we should introduce the concept of performance audit, strengthen the supervision and evaluation of the use of funds and the effect of policy implementation, pay attention to whether leading cadres perform their duties effectively, whether there are loopholes and rules, and strengthen the performance supervision during their term of office. On the other hand, efforts should be made to strengthen the normative supervision over the decision-making, implementation and financial management of major issues of audited units, pay special attention to the process and effect of leading cadres' performance of economic responsibilities, correct mistakes and prevent abuses and dereliction of duty. On the other hand, pay attention to select some important economic decision-making matters and key special funds for audit to see whether the expected goals are achieved, and whether there are problems such as idle funds, loss and waste, and inefficiency. Through economic responsibility audit, strict financial discipline, and strengthening the institutional constraints on the operation of power, the consciousness of leading cadres and units to consciously administer according to law and abide by the law has been effectively improved, and the self-improvement of government operation mechanism and the improvement of administrative efficiency have been further promoted.

(C) careful organization, improve audit quality and efficiency.

First, in terms of content, it is necessary to adapt to the changes in the responsibilities of the audited object, be close to matters related to the performance of economic responsibilities by leading cadres, and constantly expand and deepen the content of economic responsibility audit. ...

Summary of Economic Responsibility Audit 2 Summary of Audit Work 2

Summary of Internal Audit Work in _ _ _ Under the guidance of the provincial bureau and the direct leadership of the party group, the internal audit work of our bureau actively implements the spirit of the 16th National Congress of the Communist Party of China and the Fourth Plenary Session of the 16th Central Committee, conscientiously studies and implements the requirements of the Internal Audit Work Regulations and Internal Auditing Standards of the National Audit Office, and in accordance with the spirit of the internal audit work conference of the provincial bureau, with the purpose of checking and correcting mistakes, maintaining law and discipline and promoting management. Actively guide the internal audit institutions of the Bureau to play an active role in strengthening the economic management of the unit and realizing the economic goals, realize the idea that internal audit serves the unit goals, strictly implement the implementation of accounting system, establish and improve the post responsibility system and internal inspection system, and determine the two mandatory trials of "legal representative leaving office and final accounts of project completion". Comprehensively strengthen the economic responsibility audit of leaders during their term of office, adhere to the principle of "leaving first, then leaving", and through the economic responsibility audit, not only the objective evaluation of the work performance of the top leaders of county and district branches is realized, but also the loss of state-owned assets and funds is ensured, which provides a reference for the assessment and appointment of cadres by the bureau party group.

Pay attention to special audit and audit investigation, strengthen the audit of purchasing price comparison of bulk assets and strengthen the evaluation of internal control system, and achieved good results. According to the work objectives set at the beginning of the year, we led the internal audit team in _ _ _ _ _, and spent more than two months conducting internal audit on 12 units such as county and district branches, bureaus, training centers and farms of this system. In the internal audit work, the key point is to strictly control the audit procedures. During the internal audit of county and district bureaus, attention should be paid to the establishment of audit items, pre-trial investigation, formulation of implementation plan, issuance of audit notice, implementation of audit process and opinions on audit reports. Strictly control the implementation of the audit. The audit work shall be carried out in strict accordance with the scope, content and objectives determined in the audit plan, and shall abide by the audit laws, regulations and relevant auditing standards. Strictly control audit reports. Standardize the writing of the audit report formed after the inspection, pay attention to the facts related to the audit matters, including the comprehensive facts that the audited entity's financial revenue and expenditure are true, legal and beneficial, and the facts that violate the regulations and financial revenue and expenditure are clear. The amount of revenue and expenditure in the audit report is consistent with the relevant figures in the audit working papers.

Strictly control the audit. Pay attention to the problems revealed by the audit are clear, the figures are conclusive, the nature is accurate, the applicable laws, regulations and rules are correct, specific and effective, and the punishment opinions are appropriate. Strictly control audit evaluation and suggestions. Audit evaluation is the audit opinion of the internal audit institution on the audited entity and the audited personnel. Whether the audit evaluation conforms to the reality of the auditee and the auditee is related to the interests and honor of the auditee and the auditee, especially the audit evaluation of the economic responsibility of leading cadres during their term of office should be more cautious. In our work, we pay special attention to putting forward practical audit suggestions, avoiding making a big deal, and facilitating the audited units to adopt rectification. Through the above-mentioned series of practices, the internal audit work of our bureau has been effectively carried out and achieved good supervision results. Dussel loopholes nip in the bud, which has played an effective role in the financial management of Daqing local tax system. The internal audit work has been highly praised by the provincial bureau and the party group of our bureau. In the future internal audit work, we should follow the working principle of "auditing according to law, focusing on the center, highlighting key points and constantly innovating", constantly improve working methods, improve the quality of internal audit work and strive for better results.

Summary of economic responsibility audit 3. Summary of audit work

Firmly establish a Scientific Outlook on Development, conscientiously study and implement the Audit Law of People's Republic of China (PRC) and the Provisions of the Audit Office on Internal Audit and other relevant laws and regulations, adhere to the working policy of "auditing according to law, serving the overall situation, focusing on the center, highlighting key points, seeking truth and being pragmatic", abide by the professional ethics of internal auditing, perform supervision duties according to law, and strive to improve the quality of work, so as to maintain the financial order of our town, promote the building of a clean government and strengthen economic management.

Since the beginning of this year, the audit bureau of this town has completed _ _ project audits, including _ _ financial revenue and expenditure audit, _ cadre departure audit, _ infrastructure project audit and _ trade union fund audit. Looking back on our work since this year, we have mainly done the following work:

1, according to the work plan at the beginning of the year, seriously carry out financial audit.

In order to grasp the financial revenue and expenditure and economic activities of each unit in time and strengthen inspection and supervision, the town audit bureau conducted a comprehensive audit of the financial revenue and expenditure of the village management departments, town-level companies and institutions in the town for 20 years from June 5438 to February this year. This audit is based on the financial system and the relevant documents of the town government. On the one hand, check the authenticity, legality and efficiency of economic activities of each unit in the past 20 years, on the other hand, check the implementation of financial system and relevant government regulations by each unit. Specifically, we checked whether each unit has over-standard subsidies, whether it lends collective funds, whether expense reimbursement and original vouchers are legal, whether accounting is standardized, whether annual revenue and expenditure are falsely estimated, whether accounts receivable are recovered in time, and whether there are losses and wastes. Communicate with the leaders of relevant units in time for the problems found in financial audit, so as to correct them when they know their mistakes; For some problems left over from the past few years, the unit is required to make plans and solve them one by one. From the first quarter of this year, the financial audit was organized by the Economic Management Office to conduct quarterly mutual check, and the town audit office actively cooperated and participated in the financial mutual check.

2, adhere to the principle of probation, do a good job of cadre audit.

The outgoing audit is an important link to strengthen the management and supervision of cadres, an important system to promote the construction of a clean and honest party style, and a comprehensive evaluation of the assets and liabilities, operating conditions and economic management of leading cadres during their term of office. Through the outgoing audit, the economic responsibility of cadres is further clarified, so that the outgoing person can make it clear and the successor can understand it. In the outgoing audit, adhere to the comprehensive audit, highlight the key points, standardize the operation, and the audit conclusion and evaluation are objective and fair. Since the beginning of this year, the town audit office has audited the director of _ _ town neighborhood committee, the manager of _ _ property management company, the dean of _ _ nursing home, the director of _ _ village committee, the manager of _ _ Economic Development Co., Ltd. and the director of _ _ village committee. Disclosure of problems found in the audit, put forward rectification opinions and urge rectification.

3, strengthen the supervision of project settlement, do a good job in the evaluation of infrastructure projects.

It is an important work of internal audit to carry out the evaluation of capital construction projects, strengthen the management of fixed assets investment, improve the efficiency of capital use and save construction funds to the maximum extent. In recent years, with the continuous economic and social development of our town and the continuous promotion of new rural construction, our town has increased its investment in infrastructure and public welfare undertakings, and the town government and collective investment projects have been increasing. In the evaluation of capital construction projects, the town audit bureau adheres to the provisions of project evaluation, conducts on-site investigation and careful measurement, and does a good job in coordination between evaluation institutions and construction parties. Entrust social intermediary institutions to directly evaluate the price of projects with a price of more than RMB _ _ _ million; For projects below RMB _ _ _ _ million, the Town Audit Bureau conducts price evaluation with the help of the professional strength of the price evaluation agency, requiring the price evaluation agency to correctly apply pricing standards, accurately price, and actively safeguard the collective interests. Since the beginning of this year, the Town Audit Bureau * * * has completed the evaluation of _ _ infrastructure projects, with the submitted price of _ _ million yuan and the approved price of _ _ million yuan, reducing the project cost by _ _ _%. Among them, social intermediary agencies were entrusted with _ _ external audit projects, with a submission price of _ _ million yuan, a review price of _ _ million yuan, a reduction of _ _ million yuan, and a reduction rate of _ _%; There are _ _ internal audit projects, with a submission price of _ _ million yuan and a review price of _ _ million yuan, with a decrease of _ _ million yuan and a reduction rate of _%.

4. Do a good job in coordinating services and implement audit rectification opinions.

20__ _ _ _ _ Audit Bureau conducted an economic responsibility audit of party and government cadres in our town in the second half of the year. Through this audit, it is found that there are some problems in our town's finance and fiscal revenue and expenditure in the past two years. According to the relevant rectification matters put forward in the audit report issued by the Audit Bureau, the town party committee and government attached great importance to it and held a special meeting on February 24th, 2000 to study and deploy the audit rectification work. In order to fully implement the rectification task, according to the proposed rectification division of labor, on the one hand, the town audit office timely understands and grasps the audit rectification situation of relevant units, and timely reports to the town leaders; On the other hand, put forward rectification suggestions on related issues for reference, and urge these units to do rectification work item by item as required. With the cooperation and support of all parties, the Town Audit Bureau drafted the _ _ Town Economic Responsibility Audit and Rectification Report on time, which was submitted to the Audit Bureau in a timely manner within the specified time after being audited by the town party committee and government leaders. On March 18 this year, it passed the acceptance of the _ _ audit team again. The problems found in this year's internal audit were also inspected in May 438+10.

5. Perform audit duties according to law and strengthen the audit of trade union funds.

The audit of trade union funds is an important part of trade union work. According to the work requirements of the superior trade union, in February this year, the final accounts and budget of the town trade union for 20 years were reviewed; May 20__ days ago, the town trade union audited the annual trade union funds at the corresponding level; In July, the budget implementation of the town trade union in the first half of 2000 was reviewed; In August, the income and expenditure of five grass-roots trade unions for 20 years were audited. We issued an audit opinion on the problems found in the audit of trade union funds. Through auditing, we will further standardize the use and management of trade union funds.

Looking back on the work since this year, although some achievements have been made, there is still a big gap compared with the requirements of superiors and leaders. Due to the limited manpower, it is difficult to make a detailed audit plan, and some work is not done in depth and detail.

; Due to the lack of understanding of capital construction projects, some internal audit projects in new rural construction have not been evaluated and cannot be completed in time; The level and quality of audit work need to be further improved. In the future work, we are determined to further strengthen our study and constantly improve our own quality; We should persist in learning by doing, combine learning with application, sum up carefully, find out the shortcomings, and constantly improve the quality and efficiency of audit work; It is necessary to strictly follow the requirements of internal audit, further standardize operating procedures, adhere to auditing according to law, and complete various tasks in time.

The general idea of audit work in 20__ years: further strengthen the study of political theory and specialty, and constantly improve the comprehensive quality of auditors; Closely focus on the central work of the party Committee and government, obey and serve the economic and social construction of our town, be the "eye" of leaders, and constantly strengthen supervision; Do a good job in communication and coordination between departments and effectively carry out various audits. Audit work should adhere to the guidance of Scientific Outlook on Development, adhere to the working principle of "comprehensive audit, highlighting key points", continue to do a good job in financial revenue and expenditure audit, economic responsibility audit and infrastructure project audit, strengthen financial supervision, promote economic management, strive to improve the quality of audit work, and strive to implement audit rectification. The main work plan for 20__ years is as follows:

1, continue to do a good job in economic responsibility audit. Focus on auditing the completion of various indicators, financial revenue and expenditure, asset management and use, preservation and appreciation, implementation of financial system and national financial laws and regulations, establishment, improvement and implementation of internal control system of the unit, and conduct audit evaluation objectively and fairly.

2. Continue to do a good job in financial audit. Focus on auditing and supervising the financial management, fund use, accounting, payment procedures and subsidy standards of each unit. Through the audit, it is necessary to further promote all units to consciously abide by the financial system, establish and improve the internal control system, advocate thrift, promote income increase and expenditure reduction, and prevent losses and waste. Imagine that all units will be audited once from 20__ _, and they will be audited in turn in a planned way at a certain time.

3. Continue to strengthen the audit of infrastructure projects. In 20__ years, first, we will continue to do a good job in auditing each project, coordinate with relevant departments, and implement the auditing mode of paying equal attention to supervision and service. Second, we must continue to strictly implement the principle of price evaluation, conduct on-site measurement, and actively safeguard collective interests.

4, continue to do a good job of audit rectification, return visit. All kinds of problems and rectification suggestions found in the audit should be notified to the audited unit in time, and supervision should be strengthened to ensure that the audit opinions are implemented in order to achieve the audit effect.

In addition, complete other tasks assigned by the leaders in time.