Innovating internal audit work and preventing enterprise management risks

In recent years, Jiangxi Telecom Co., Ltd. (hereinafter referred to as "Jiangxi Telecom") has changed its internal audit concept, adhered to "auditing according to law and serving enterprises" and achieved excellent results. In 2005, Jiangxi Telecom was awarded "National Advanced Unit of Internal Audit" by the National Audit Office. At the beginning of 2006, under the premise of comprehensively analyzing the situation and requirements faced by internal audit, Jiangxi Telecom Audit Department made a new orientation for internal audit, that is, focusing on promoting enterprise transformation and precise management, comprehensively promoting "concept innovation, mechanism innovation, business innovation and method innovation", promoting audit mechanism system innovation and audit work transformation, and giving full play to the role of internal audit in preventing business risks and enhancing enterprise value.

First, implement centralized audit management.

Taking the opportunity of centralized audit management, the Audit Department of Jiangxi Telecom took the lead in practicing mechanism and system innovation in the management and control department of provincial companies, formulated a centralized audit management scheme with Jiangxi Telecom's characteristics, implemented the large-scale regional management form of accredited institutions, and introduced the basic conditions for auditors' professional access and the qualifications of the heads of accredited institutions, which broke through the current post-level restrictions. It recruited resident auditors for the province's telecom and re-recruited the original auditors.

Through centralized audit management, the internal audit institutions of Jiangxi Telecom have all been set up independently, the post setting, professional background, overall quality and age structure of the audit team have been improved, and the total number of people and the heads of audit institutions have decreased. At the same time, the audit department of the provincial company set up three virtual work teams: internal control evaluation, financial audit and engineering audit to uniformly deploy auditors to carry out their work; Centralized reimbursement system is implemented for accredited institutions, and all audit funds and labor costs are paid by provincial companies, ensuring the independence of internal audit; In the performance distribution of auditors, the model of salary distribution according to posts is broken, and performance distribution is based on the performance of auditors. Mobilized the enthusiasm of auditors. The Audit Department has also formulated (revised) a number of internal audit systems and management methods covering management and business, such as Measures for the Management of Personnel in Audit Institutions, Measures for the Management of Performance of Personnel in Audit Institutions and Measures for the Management of Audit Funds in Audit Institutions. It laid a foundation for ensuring the normal operation of the accredited institutions, giving full play to the enthusiasm of auditors and standardizing the internal audit business.

Second, pay equal attention to supervision and service.

L, strengthen risk management and control, standardize enterprise operation. Based on the audit of leaders' leaving office, economic responsibility, performance (budget execution) audit, engineering audit and special audit investigation, the audit department analyzes and finds the main risk points in enterprise management, organizes special audit investigation of risk control, and studies the links that may generate risks in the production and operation of enterprises, such as income accounting and management, fund audit and monitoring, cost expenditure and control, inventory and engineering materials management, fixed assets investment management and benefit, current account management, related transactions, etc. From the aspects of enterprise organizational structure, system defects, missing key positions, financial information distortion, tax risks, disciplinary risks and legal risks, the Audit Report on Enterprise Risk Control of Jiangxi Telecom was formed, which strengthened the checks and balances on enterprise power and promoted the true reflection and effective transmission of information.

2. Carry out special performance audit to improve the level of credit management. Change the "biennial" financial revenue and expenditure audit mode of affiliated enterprises and carry out performance audit with budget implementation as the main content. By analyzing the abnormal situation of the quarterly budget execution of the audited entity, we can verify the authenticity of the financial information and business information of the enterprise, effectively supervise the compliance with laws and regulations, and find out the problems and deviations existing in the budget execution of the enterprise in time. And submit the audit results to the finance department, human resources department and other departments as the basis for the quarterly performance appraisal of the audited unit. Through the quarterly performance audit, the audit unit's awareness of clean government has been enhanced and the balance of budget implementation has been promoted. Rectify the problems found in the audit in time to prevent the risk of enterprise management. The authenticity of financial and commercial information is guaranteed. Performance audit not only improves the level of enterprise's clean government management, but also enhances the value and status of internal audit, and realizes the transformation from post-supervision and evaluation to in-process supervision and prevention, which is a beneficial attempt of "paying equal attention to audit supervision and service".

3. Carry out internal control evaluation to promote the construction of enterprise internal control. 2006 is 1 year when Sarbanes-Oxley Act came into effect in listed companies in China. In order to meet the requirements of overseas capital market supervision, according to the unified arrangement of joint-stock companies, the audit department took the lead in setting up a self-evaluation team and clarified the responsibilities of relevant departments; Give full play to the advantages of telecom network, carry out publicity and training on internal control knowledge and evaluation skills, publicize internal control related knowledge through Jiangxi Post and Telecommunications, Internal Control work briefing and other channels, and conduct centralized training and on-site Q&A, and directly undertake internal control knowledge training for 9 times, which promoted the evaluation work; Combined with the actual situation in Jiangxi, standardize the template to ensure the quality of self-evaluation. Through the combination of internal and external, the independent evaluation pilot of internal audit was carried out in Ji 'an and Nanchang branches to evaluate the effectiveness of the design and implementation of key processes and key control points, find out the main defects in the internal control of enterprises in time, and urge relevant departments to cooperate with enterprises to carry out rectification through the audit contact sheet. Through the "trial instead of training", the internal auditors were professionally trained at the independent evaluation site, and the internal audit team was trained and exercised, which accumulated practical experience in evaluation and improved their professional skills.

4. Expand the audit field and promote the rectification of key issues of enterprises with special audits. In 2006, the Audit Department actively participated in the monthly budget implementation briefing organized by the Finance Department, seized the abnormal points in time according to the information disclosed by financial analysis, and carried out a number of special audits on public telephone revenue, revenue quality, user arrears, related transactions, etc. , and timely disclose the discount rate of telecom cards, the cancellation of overdue cards, the cancellation of arrears, and the reconciliation of related parties, and submit them to relevant management departments for rectification. In the project audit, we will continue to do a good job in the project cost audit, and also organize forces to carry out special investigations such as depreciation of fixed assets and duration audit, and shift from "waiting for the construction unit to submit for approval" to actively tracking the project construction, urging the project construction to be put into use on time and improving the investment efficiency of enterprises. Implement the relevant projects in the investment plan one by one to reduce unreasonable expenditures; Follow-up audit was carried out on key projects such as the command and dispatch center of provincial companies, and audit suggestions were put forward on design, budget and other related issues, which saved investment for enterprises.

Third, innovate auditing methods.

In order to promote enterprises to avoid risks, standardize operations and improve enterprise value, the Audit Department has intensified the disclosure and rectification of audit findings, and established an audit "one meeting and three orders" system, that is, by submitting an "audit report" to the management, the management can timely grasp the problems and risks existing in the enterprise and improve the audit information disclosure system and communication mechanism; For the problems found in the audit, use the Audit Rectification Notice to urge the relevant units to rectify, and track and verify the rectification effect in the follow-up audit projects; Through the Audit Work Contact Sheet, the relevant departments of provincial companies are required to assist the audited units in rectification to ensure the application and implementation of audit results; Through the audit briefing, study and solve major problems in the audit disclosure.

In addition, in view of the problems found in performance audit, economic responsibility audit, independent internal control evaluation and other projects, such as a large number of expired telecom cards were not cleaned up in time, magnetic cards were replaced, the remaining ic cards in C card activities were separated from the accounts of subsidiaries, and the validity period of telecom cards was set to 65438+the end of February, which led to the inter-annual income of card business. The Audit Department not only issued a rectification notice to the audited unit, but also issued a work contact form to the marketing department of the provincial company on card business. The marketing department attaches great importance to this, implements the card-type business responsibility post, issues documents to organize cleaning, standardizes the setting of the validity period of telecom cards, and sends a working group to patrol inspection. According to the market analysis, formulate a reasonable card business operating budget, improve the long-term mechanism from the internal control system, and promote the standardized development of card business. Another example is: through the independent evaluation of internal audit, the defects of company-level control such as the timely revision of internal control manual, the study and publicity of employee code of conduct, the definition of incompatible positions, and the implementation of internal control performance appraisal are found, and the audit department sends a work contact form to relevant departments in time to put forward the time limit and requirements for rectification.

Fourth, explore cooperation with intermediaries.

In 2006, the work of the Audit Department changed from self-implementation audit to organization audit, paying more attention to the problems in the development of enterprises, identifying and judging major risks, tracking the key problems found in the audit, making timely rectification, promoting management, improving the audit level and improving the audit value.

In the cooperation with intermediary organizations, the audit department mainly grasps the main links such as the preparation of audit plan, pre-trial communication (training), communication and monitoring during the trial, post-trial evaluation of the project, and utilization of results to control the audit quality. In practice, we should pay attention to the choice of cooperative intermediary. Training and monitoring; And organize internal auditors to follow the scene, learn and learn from the ideas, methods and technologies of intermediary institutions in practice, and improve the professional skills of internal auditors. From June 5438+0 to June 5438+0, 2006, the internal control evaluation, economic responsibility audit, performance audit and various special audits were independently completed by the provincial company audit department. 55 project audits. Judging from the completed audit projects, it is impossible to complete such a large workload only by relying on the strength of the audit department itself.