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December 8, 2010, the CPC Central Committee and State Council issued the "party and government leading cadres and leaders of state-owned enterprises economic responsibility audit regulations" (hereinafter referred to as "Regulations"), the "rule" promulgated, we Party and government auditing norms by strengthening economic behavior, and enhance the sense of responsibility to perform its economy, improve the system to prevent corruption of the important regulations.
2010年12月8日，中共中央办公厅、国务院办公厅印发了《党政主要领导干部和国有企业领导人员经济责任审计规定》（以下简称《规定》），《规定》的颁布施行，是我们党和政府通过加强审计工作规范经济行为，增强依法履行经济责任意识，完善预防腐败体系建设的重要法规。
"Requirement" can be understood as the core idea: economic responsibility audit is to "institutional building, behavior, and promote the scientific development."
《规定》核心思想可以理解为：经济责任审计就是以“制度建设，行为建设，促进科学发展”。
First, the economic problems of the internal audit responsibilities
一、经济责任内部审计存在的问题
"Internal audit is an internal audit department or unit bodies and auditors, in accordance with relevant state laws and regulations and other standards, the use of specialized procedures and methods of the departments and units and their economic activities in the financial accounts to audit, inspect its legal, compliance and effectiveness, and to make recommendations and suggestions to strengthen management, improve economic efficiency of an economic oversight activities. " [1] [2] shows that the internal audit is the enterprise internal control and supervision of important ways. Focus on supervision, analysis, evaluation of economic activity within the enterprise, so improving the internal audit system construction that is equal to improve enterprise management system, you can promptly and effectively identify gaps, affirming the achievements, providing a practical improvement measures to promote the improvement of the overall efficiency .
“内部审计是指部门或单位内部的审计机构和审计人员，按照国家相关法规等标准，采用专门的程序和方法，对本部门、本单位的财务收支及其经济活动进行审核，检查其合法、合规和效益性，并提出建议和意见，以加强经营管理，提高经济效益的一种经济监督活动”。【1】【2】由此可见，内部审计是企业进行内部有效控制和监督的重要方式。重点在于监督、分析、评价企业内部的经济活动，所以完善内部审计制度建设就等于在完善企业管理体系，可以及时有效的找出差距，肯定成绩，提供确实可行的改进措施，促进整体效益的提高。
A lack of planning, scientific and normative http://www.ukassignment.org/kjllsj/
If the relevant departments must first be made in accordance with superiors entrusted to the implementation of audit recommendations. Existing laws, regulations operability is not strong, and there is a wide gap between the actual work needs. For the work program, the report content, technology and methods, the responsibility is not clear rights and other issues. In addition, for audit purposes different understanding, leading to a range of different audit and evaluation, personnel rotation excessive concentration problems when auditing tasks, and so on, resulting audit arbitrariness and uncertainty.
2, the lack of a sound audit evaluation system, to carry out the project is lagging behind
Audit related to economic, social, and should be concerned about a long-term economic operation of the monitoring. Due to lack of systematic and comprehensive evaluation system, it is difficult to measure comprehensive system that is either approved by the general figures, or is the object being audited to make all aspects of evaluation, which would undermine the impartiality of the audit work. Meanwhile audits are generally carried out upon departure, the lack of overall grasp, the loss of economic responsibility audit due to power constraints and oversight role, the audit timeliness poor, difficult to take preventive measures.
3, a single organizational model, the lack of coordination between departments, practitioners quality to be improved
General internal audit involving finance and audit, the audit involved the organization, personnel, management, lack of discipline inspection and supervision departments linkage, especially scheduling is reasonable, the implementation of the adequacy of the report is working, feasibility of the proposal and other issues. At the same time the quality of personnel to be improved, such as ubiquitous: narrow range of knowledge, technical means backwardness, lack of active exploration, and innovative spirit, a comprehensive analysis capabilities and weak.
Second, the economic responsibility audit internal audit system construction
1, the relative independence of the internal audit
Independent internal audit impossible enterprise itself, but they perform different audit procedures, related to the company's financial reporting, internal control procedures, and so on. If the effective formulation of such an assessment, it produces good results of the assessment, it should follow an independent, objective, and given certain privileges and work due confidentiality. They perform audit work must be directly related to the Sub-Committee for the board of directors or board of directors. The only way to reduce management's internal audit staff applied pressure, be possible to get a good evaluation results.
2, the internal audit program control
Internal auditing is the whole economic activity of the enterprise management control oversight again, and then control, risk management within the enterprise. Ensure that enterprise information is true and accurate economic activities, but also help enterprises scientifically formulated economic development plans and decision-making power source. Economic activity in which the enterprise comprehensive internal audit program is the key process control, this control is to supervise and control the economic activity of the enterprise information and data monitoring.
This is the first information data monitoring technology to control, establish and improve auditing IT control and safeguard the continuity of this audit techniques, as businesses rely on for computer systems, computer data should be established on the relevant risk management and audit application control, prevention audit information leaks. Second, we must be able to promptly repair management controls established internal audit system, from a financial accounting system or other management activities found in the internal control deficiencies or employee fraud and other issues, the problems found by analysis to help improve the management of timely and effective internal control , to eliminate potential hazards. Besides the internal audit program control itself should also have been found to be controlled and mechanisms, such as through the computer logic program audit, the audit was logical analysis of continuous audit, integrity, security audit data is scientific and reasonable to ensure the audit itself through Affordable audit supervision. Only really perfected the internal control procedures in order to timely and effective help companies conduct a risk assessment, to change and patch management processes and economic activities control procedures related business activities reflect the true, long-lasting changes in other aspects.
3, the anticipation of Internal Audit
Unlike external audit Internal audit is a key point in the result of the business units continue to monitor economic data. The point is that such monitoring around the core business objectives of early intervention, tracking assessment for the enterprise to provide the necessary scientific data to support decision-making.
Take a matter of significant economic activity enterprise, engaged in the project as a priority, that is, to make timely advance feasibility studies and risk derivative forecast, provide timely evaluation of the effect of running things. For procurement, production, sales, investment plans and cost estimates and other items of the contract, before the implementation of the yet to make to what is reasonable, effective and real for the content of audit evaluations. This requires that one should be looking at the point in time, internal audit would like to follow up beforehand; second is for the company's overall economic activity, in the all-round development; Third, closely follow the activities of the whole enterprise of economic operators step in the whole process extension. In order to improve efficiency and effectiveness, it should create the conditions for the use of computer technology and network technology audit work. Effectively avoid the "pre gone, do not step aside, and afterwards Dengqi eye", as hindsight to provide some passage of time, only warning to future generations of the "belated" audit report. On the surface, no less effort, the good stuff did not write less, but due to loss of timeliness, publication of little value. This is the role of internal audit played poorly, over time, the presence or absence of internal audit work can become.
4, the internal audit team building
Highly qualified personnel to ensure that the results of the internal audit quality core strength. Quality not only requires highly educated, highly skilled, capable people, but more importantly is the construction of the unit is to become the most competent internal audit work, the most appropriate staff member. Is to grasp whether it is to understand policy, management, pragmatic, efficient internal audit members. One is to establish a dynamic, routine operation of personnel investigation, selection, training, out, the mechanisms used, in other words is to establish a repository of talent, talent distinction machine, personnel training stations, talent the selection, development, motivation mechanism. Second, should be based on the unit, the simple fact that is difficult to achieve through training activities once the effect of the reality of life quickly polished energy of their training and morale, a more effective approach is to provide classroom training at the same time, so that they actually involved to a variety of practical work, exposure to various types of leadership, through rotation, delegating specific tasks, learning-by-doing. Third, we should continue to adhere to disciplinary education and professional ethics education, enhance their legal awareness and professionalism. Those determined to be missing ethics, incompetent staff transferred from the audit team; procure poor professionalism, ambition is not strong, accustomed to a step-personnel change their ideas.
Third, improve the behavior of the external audit system strengthen auditing construction
"External audit is independent of government agencies and enterprises outside the national audit institutions audit conducted, as well as the independent accounting firm commissioned to execute business audits conducted. External audit within the enterprise is actually false, deceptive behavior of a important and systematic examination, therefore plays a role in encouraging honest: Knowing is inevitable to conduct external audits, companies will try to avoid doing those audits may be found shameful thing.
"[3] [4 】
1, strengthen the construction of the external audit work
The advantage of the external audit and the audit staff management of the audited entity does not exist administrative attachment, without looking leadership cue, just to the state, social and legal responsibility, which could ensure the independence of the audit, the mandatory , the role of authority and notarized. It can be said enterprises through external audit reports can be used to confirm the authenticity of the financial and economic activities of the operating conditions. On the one hand you can use this audit work, improve internal risk management, especially the financial processes and internal controls of financial information; the other hand it can also report to the government departments, enterprises and small and medium investors creditors send relevant information, such as relevant government departments to be able to know the development of enterprises operating situation, the creditors know solvency of financial information through these small investors to make appropriate investment decisions, including whether to win potential investors and so on. Therefore, strengthening the construction of external audit work is required and necessary. Most are due to external audit commissioned by type, which also requires an audit to clear relationship between the demand and the powerful person's specific requirements, objective and impartial implementation of the audit work.
2, the external and internal audits combined to improve audit quality
China Institute of Internal Audit in 2003 published "Internal Audit Guideline No. 10 - Internal audit and external audit coordination" can be seen from the external and internal audits overall goal is the same, both of audit and supervision system organic component departments. Internal audit is preventative, frequent and targeted external audit is based on the external audit can play a supporting and complementary role; while the external audit of the internal audit can play a role in supporting and published.
But for external auditors do not understand the internal organizational structure, production processes and operating characteristics, in relation to specific business problems that may arise during the audit. In addition, the status of the internal audit is to be members of the organization may generate resentment, unwilling to actively cooperate, which may also increase the difficulty of the audit. Therefore, the combination of internal and external audit is audit quality control of the key.
External audit planning and implementation stages must be more consultation at all levels of internal staff, external audit plans are expected to be able to audit the scope of the planning and implementation of ways to make it possible to have operational and practical, in order to perform audits on the implementation of The nature of the audit procedures, timing and scope to make a detailed plan and instructions. From the perspective of audit quality control, only the good implementation of the audit plan our audit to ensure audit quality.
In the collection of audit evidence, the use of substantive analytical procedures, and the industry average data or data from previous years when comparing balance sheet, including the identification of the overall review stage, the data is to be adjusted, or disclosure is required, and internal audit department personnel with the ability to determine whether reasonable or credible, and whether an impact report on the future and so on.
3, the State Audit and the combination of social audit
External audit includes national audit and social audit. National Audit is a statutory, mandatory, authoritative, comprehensive audit. The social audit yes yes fiduciary audit, not mandatory, and only accept the commission only after the audit of the audited units. But the National Audit strength is limited at this stage, the knowledge structure is difficult to meet requirements such as lack of specialization, in 2006 the Audit Commission issued the "Audit hire outside personnel involved in the audit management approach," which in the course of the audit organization and implementation of the project to employ social audit resources The CPA, appraiser, certified cost engineers and other industry experts, which began a national audit and social audit combined form.
Fourth, to promote scientific development audit
Audit focused on "legal audit task, around the center, focused, pragmatic," the audit services to promote scientific development, promote economic development services has gained. One can audit the central major policies of macro-control measures are implemented to track audit policies and measures put in place to promote. Second, can the people's livelihood and the livelihood project funds audit and supervision to ensure the practical accomplishing improve people's livelihood, well, do good results, safeguard the vital interests of the masses. Third, the implementation of the budget can audit and supervision, strengthen the budget management, budget implementation, draft final audit, reduce administrative operating costs, and promote corporate building. Fourth, the operation of power can audit and supervision, strengthen the leading cadres and state-owned enterprise leaders of economic responsibility audit, compliance discipline of leading cadres to promote compliance diligence. Give full play to the audit's role in fighting corruption. As the socialist market economic system gradually improved, state-owned enterprises constitute the constantly changing, most of the key state-owned enterprises relative holdings of state-owned enterprises to strengthen corporate governance and ownership structure of building construction has become the target set five-year plan . National audit, social audit and internal audit complementary resource integration and coordinated development, work together to build audit and supervision of the "immune system" is the development of China's economic and social health of an important guarantee.
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