A summary of further strengthening government audit communication

Internal audit report of municipal government

Under the correct leadership of the Municipal Party Committee, the Municipal Government and the Provincial Audit Office, and with the attention and support of the leaders of internal audit units, the internal audit work of our city is closely focused on the construction of a modern lakeside city in our city, further expanding the working ideas, and actively promoting the internal audit work from a financial audit that focuses on authenticity and compliance to a financial audit and management audit that focuses on promoting development, management, improving efficiency, strengthening internal control and preventing risks. According to incomplete statistics, * * * There are 2 15 internal audit institutions in the city, and 68 19 audit projects have been completed, with losses and wastes of 24.88 million yuan found, and benefits increased by1300,800 yuan, and suggestions 1386 were adopted. Internal audit has become an important means for departments and units to enforce financial discipline, strengthen internal control management, maintain economic order and promote the construction of a clean government, which has played a positive role in serving the leap-forward development of Hefei's economy and building a harmonious society.

First, adhere to the principle of "centering on the center and serving the overall situation" and actively carry out internal audit work.

The city's internal audit institutions closely focus on the central work of their departments and units, focus on promoting units to strengthen internal control, improve economic efficiency and fight corruption and promote honesty, actively "change" the focus of work, and earnestly carry out audit work.

First, actively carry out internal control system review and system construction. In 2008, * * * carried out 206 reviews on the implementation of the internal control system, taking advantage of being familiar with the management process of the unit and the enterprise and the important links and key points in the implementation of the internal control system. Among them, Hefei Power Supply Company organized the fixed assets management of municipal companies, and conducted internal control evaluation on the monetary fund, material management and township power supply management of three county companies. Score according to the indicators of internal control evaluation system. In view of the great risks existing in the management of monetary funds and materials, this paper puts forward six suggestions on strengthening management, and submits a comprehensive audit report to the company leaders. In order to further standardize the collection standard of audit fees for final accounts of construction projects, the Municipal Public Security Bureau has formulated the Provisions on Adjusting the Collection Standard of Audit Fees for Final Accounts of Construction Projects (documentNo.10/of June 25th, 2004). Hegongtong [2008] 18) strengthened the audit supervision and management of internal construction project funds and final accounts, improved the capital efficiency of construction projects and played a role in system guarantee. Hefei Sci-tech Rural Commercial Bank strengthened internal management, optimized operation process, further clarified the division of tasks and responsibilities of each link in accordance with Implementation Measures for Audit Inspection of Hefei Sci-tech Rural Commercial Bank, Responsibilities of Audit Department and Internal Operation Rules of Hefei Sci-tech Rural Commercial Bank, which enabled auditors to perform their respective duties and responsibilities, and promoted the improvement of audit quality. The Second People's Hospital of Hefei has set up an independent internal audit room in accordance with the Regulations on Internal Audit of Health System promulgated by the Ministry of Health, equipped with two full-time internal auditors, strengthened the supervision and inspection of medical charges and disposable consumables charges, and formulated the internal audit responsibility system (detailed rules) of the Second Hospital, which made the internal audit work legal and rule-based, and achieved remarkable results.

The second is to highlight the audit of construction projects. In order to save construction funds, all internal audit institutions in the city actively carry out construction project audits in combination with the construction hotspots of their own units. According to incomplete statistics, by the end of 65438+February, internal audit institutions had audited 5906 construction projects. In 2008, the Audit Department of Hefei Telecom Branch continued to strictly control the audit quality, and audited qualified projects 100% in strict accordance with the requirements of provincial companies. By the end of 10, statistics show that * * * 4,299 communication projects were audited, with a total amount of 1 1308.72. There were 66 construction and installation projects with an amount of 3,092,400 yuan, a decrease of 458,800 yuan. There are 233 infrastructure and sporadic maintenance projects in Hefei Cigarette Factory of Anhui China Tobacco Industry Corporation, with a submission amount of 6.5438+0.59379 million yuan, a reduction amount of 2.436 million yuan, and a reduction rate of 654.38+05%; Hefei Construction Investment Holding (Group) Co., Ltd. accepted 12 1 project, involving 86 projects with an amount of 640.803 million yuan, and the yield reduction rate of some approved projects reached 20%; The audit department of Hefei Public Security Bureau carried out 68 final accounts audits of project completion, with the amount of 46.905 million yuan submitted for review, a decrease of 8.398 million yuan, with a reduction rate of 65.438+07.9%. Through the audit of capital construction projects, the overestimation and calculation of construction projects are effectively prevented, the quality of construction projects is guaranteed, construction funds are saved, and the supervision and service functions of internal audit are brought into play.

Third, continue to improve the audit of fiscal revenue and expenditure. The city's internal audit institutions strengthened the inspection and supervision of the authenticity and legality of financial revenue and expenditure, and completed 2 14 financial revenue and expenditure audits, which promoted the standardization of financial management in various units. The Finance Bureau of Hefei New Station Experimental Zone pays close attention to government procurement, strives to improve the efficiency of capital procurement, and strengthens the supervision of government procurement. As of June 5438+ 10, 2008, the self-purchased budget of the whole region was10.82 million yuan, and the actual payment was 08.09 million yuan, saving 2.73 million yuan, with a capital saving rate as high as 25.23%. There were 13 villages in Wuying Community Committee, Wuliguai Community Committee, Tang Jia Community Committee, Caotang Community Committee, Wanglong Community Committee, Gao Qiao Community Committee, Zhaoshan Community Committee, Wang Dun Community Committee, Dayang Village, Zhangshi Village, Xiegang Village, Gangxi Village and Shuiku Village in Luyang District in 2008. The Municipal Highway Bureau conducted a comprehensive audit of the financial revenue and expenditure of1unit in 2007, and the audit coverage rate was 100%. Through the audit, 36 problems were found, 38 audit opinions were put forward, and audit opinions were issued and followed up.

Fourth, vigorously carry out economic responsibility audit. According to statistics, the city's internal audit institutions have audited the economic responsibility of 196 leading cadres and business leaders below the county level. Through the audit, the awareness of economic responsibility and self-discipline of leading cadres and enterprise leaders has been enhanced, and the construction of party style and clean government has been promoted. For example, in 2008, based on the financial revenue and expenditure audit, the municipal post office focused on the economic responsibility audit, and implemented the economic responsibility audit of the directors of Shushan District Bureau and Baohe District Bureau, striving to achieve three combinations, namely, the combination of economic responsibility audit and financial revenue and expenditure audit; Combine economic responsibility audit with clean government work; The combination of economic responsibility audit and professional quality. Municipal Construction Committee, Civil Affairs Bureau, Municipal Education Bureau, Municipal Health Bureau, Municipal Garden Bureau, Yaohai District, Dayang Town, Luyang District, Baida Group, Sifang Group, Municipal Highway Bureau, Shushan District Education Bureau and other units also actively carry out economic responsibility audits, and earnestly regard economic responsibility audits as an important basis for correctly evaluating the economic responsibility of audited personnel during their term of office, assessing and appointing cadres in personnel departments, and building a clean government in discipline inspection and supervision departments.

Fifth, strengthen contract management. In order to safeguard the economic interests and legitimate rights and interests of enterprises, the Audit Department of Hefei Cigarette Factory of Anhui China Tobacco Industry Company has carefully examined and strictly checked all foreign-related agreements and contracts of enterprises. In the whole year, 342 economic contracts were examined and signed, with an amount of 86.909 million yuan, and none of them breached the contract, which effectively avoided the contract risks. By the end of June, 2008, the Audit Office of chlor-alkali laws and regulations in Anhui Province had audited 1 1742 contracts and 259 contract progress reports of five companies, including Group and Jinbang. Hefei Construction Investment Holding (Group) Co., Ltd. strictly abides by the Interim Measures for Contract Management of Group Companies, standardizes the conclusion and review of contracts, and from the perspective of safeguarding the company's interests, modifies illegal points to avoid potential risks, and * * * examines more than 300 contracts throughout the year, thus fulfilling the risk control function well.

Two, highlight the service concept, and strive to promote the construction of internal audit association

Hefei Internal Audit Association, under the leadership of the Municipal Audit Bureau, with the participation of member units and directors of all internal audit associations, and with the strong support and cooperation of all departments of the Municipal Audit Bureau, earnestly fulfilled the obligations entrusted by the articles of association, fully implemented the work guidelines and plans formulated by the association at the beginning of the year, focused on key points, paid attention to practical results, gave full play to the role of a bridge, and earnestly performed the duties of management, coordination, service and communication. Over the past year, based on the concept of service, the Municipal Internal Audit Association has mainly done the following work.

The first is to promote the specialization of internal audit. First, do a good job in the continuing education and training of internal auditors to promote their professional quality. According to the requirements of Anhui Institute of Internal Auditors and Hefei Institute of Internal Auditors in 2008, a series of activities were organized around the "Audit Quality Year" activities carried out by provincial and municipal audit institutions to further standardize audit behavior and promote the development of internal audit work. In May 2008, the Municipal Internal Audit Association held a training course on the quality management of internal audit in the whole city. The enthusiasm of internal auditors in all units in the city is very high, and more than 260 people participated in the training, setting a record for internal auditors to participate in the training. When the class started, Director Wu of the Municipal Audit Bureau spoke in person, which was a great encouragement to the students. The training class invited Mr. anhui university of finance and audit experts from the Provincial Audit Office to give lectures, and systematically studied the quality management of internal audit projects, standardization of internal audit documents, and audit informatization, which played a positive role in improving the professional quality and skills of internal auditors in our city, establishing and perfecting the internal audit system, and promoting the standardization, institutionalization, scientificity and specialization of internal audit work in our city. Second, continue to do a good job in the publicity and registration of CIA exams. CIA is the symbol of international internal audit experts and an important way to improve the quality of internal auditors. The Municipal Internal Audit Association has invested a lot of energy in organizing publicity and registration. In 2008, * * * organized 30 people to take the exam.

The second is to carry out excellent internal audit project appraisal and internal audit theory discussion. In order to further promote the development of internal audit, Hefei Internal Audit Association has actively organized all internal audit units in the city to actively participate in the selection of excellent internal audit projects in the province since 2006-2007, as well as the theoretical discussion on the two topics of "Application of Risk-oriented Audit in Audit Risk Management" and "Internal Audit Quality Control and Management" in 2008. The "Internal Control Management Audit of Fixed Assets" organized and implemented by the Audit Department of Hefei Power Supply Company was awarded the first prize of the excellent internal audit project in the province and was commended by the notice. Eight papers, including "Mutual Application of Risk-oriented Auditing and Enterprise Risk Management" written by Hefei Power Supply Company and Li Guoxun, and "On How Commercial Banks Strengthen the Quality Control of Internal Audit Institutions" written by Bao Shaoshu and Jiang of Hefei Science and Technology Rural Commercial Bank, won awards and were commended by notice, among which the second prize was 1 article.

The third is to organize and recommend to participate in the selection and commendation activities of advanced internal audit units and advanced workers in Hefei from 2005 to 2007, and to commemorate the 30th anniversary of reform and opening up and the 25th anniversary of the establishment of audit institutions. According to the requirements of the Notice of the Provincial Audit Office on Preparing for the Advanced Commendation Meeting of Internal Audit in the Province (Wan Shen Fa [2007] No.74), in order to conscientiously sum up the experience of internal audit in our city and promote the construction of internal audit team and the development of internal audit, the Municipal Internal Audit Association organized and recommended the advanced units and workers of internal audit in our province to participate in the advanced selection activities of internal audit in 2005-2007. Eight units, including the Audit Department of Hefei Baida Group, won the advanced internal audit unit in the province, and nine comrades, including Xiaojuan Zhu from the Legal Audit Department of Hefei Construction Investment Holding (Group) Co., Ltd., won the advanced internal audit workers in the province. In the selection and commendation activities to commemorate the 30th anniversary of reform and opening up and the 25th anniversary of the establishment of audit institutions, five units including the Planning and Financial Audit Department of Hefei Municipal Health Bureau won the advanced collective of internal audit in the city, and six comrades including Ren Jian of the Audit Department of Hefei Public Security Bureau won the advanced workers of internal audit in the city.

The fourth is to organize the second annual inspection of the qualification certificate of internal audit posts. Through training examination and qualification certification, more than 700 internal auditors in Hefei have obtained qualification certificates issued by china institute of internal audit. In accordance with the "Measures for the Annual Inspection of the Post Qualification Certificate of Internal Auditors in Anhui Province" and the work requirements of the Provincial Association of Internal Auditors in 2008, in order to strengthen the professional management of internal auditors, the Municipal Association of Internal Auditors organized the second annual inspection of the post qualification certificate of internal auditors, with more than 400 people.

Fifth, organize internal audit units to participate in the calligraphy and photography exhibition commemorating the 30th anniversary of reform and opening-up and the 25th anniversary of the establishment of audit institutions in Hefei. The internal audit unit actively participated and collected more than 40 works of calligraphy, art and photography, including 2 first prizes, 3 second prizes and 2 third prizes.

Sixth, organize internal audit units to participate in the theme reading speech contest of Hefei audit system "I am with audit peers". Wang Ying, the internal auditor of Hefei Gas Group Co., Ltd., wrote and delivered a speech by Niu Hui, and won the first prize; Liang Mei, the management committee of Hefei Economic Development Zone, won the third prize; and Shi Xiaoyun, the internal auditor of Hefei Thermal Power Group, won the first prize.

Seventh, strengthen internal audit publicity. In order to further optimize the working environment of internal audit, the Municipal Internal Audit Association pays attention to strengthening the work of the secretariat of the association, strives to do a good job in learning and self-construction, and uses various media to strengthen internal audit publicity and promote the development of internal audit. On the voluntary basis of the internal audit unit, we subscribed to 150 copies of China Internal Audit in 2009.

Three. working face

First, a general meeting of all members will be held in the first half of the year. The general meeting will summarize the work of Hefei Internal Audit Association since its establishment in 2003, plan the work for the next five years, elect a new leadership team of the association, and produce a new Council and standing Council.

The second is to strengthen the contact and work exchange with internal audit units, and hold forums for internal audit units of organs and enterprises respectively to further expand the working ideas of internal auditors and promote the transformation of internal audit work. Organize a study and exchange activity with advanced internal audit units in other provinces and cities.

Third, continue to do a good job in the follow-up education and training of internal auditors. First, it is suggested that qualified units arrange personnel to participate in professional training organized by china institute of internal audit and Anhui Internal Audit Association. Second, according to the "Audit Innovation Year" activity of the province's audit system and the actual situation of our city, the Municipal Internal Audit Association held a business training course for internal auditors.

Fourth, continue to carry out theoretical discussions and experience exchange activities.

The fifth is to complete the tasks assigned by the ministries and agencies and the provincial internal audit association.