On the Development of Internal Audit and Countermeasures論內(nèi)部審計的發(fā)展與對策

OntheDevelopmentofInternalAuditandCountermeasuresPapersKeywords::ReflectionsontheInternalAuditAbstract:Withthecontinuousimprovementofsocialistmarketeconomicsystemanddevelopmentfunctionsofgovernmentdepartmentschange,restructuringstate-ownedenterprises,theestablishmentofmodernenterprisesystem,after20yearsofexplorationandpracticeofinternalauditwillfacemorenewsituationsandnewrequirementsandnewtopics.Inthispaper,theimplementationofinternalauditofthesocialsituationandpracticalissuesfacedbytheanalysisandhowtodointernalauditworktoputforwardsomesuggestions.

Internalauditisdedicatedbythedepartmentsandenterprisesoftheauditinstitutionsandauditorsinthedepartment,undertheleadershipofthepersonincharge,accordingtorelevantstateregulations,andthedepartmentsandunitsoftherulesandregulations,inaccordancewithcertainproceduresandmethod,relativelyindependentofthedepartmentsandunitsoffinancialrevenueandexpenditureofthereal,legitimate,effectivesupervisionandauditingbehavior,itisimportanttoourauditandsupervisionsystemcomponents.

I.CurrentStatusofInternalAudit

(A)ofthehistoricalbackgroundoftheinternalauditAugust1985,theStateCouncilissueda<”O(jiān)ntheInternalAuditInterimProvisions>>requirelargeandmediumenterprises,governmentdepartmentsandtheimplementationofinternalauditandsupervisionsystem,accordingtotheauditbusinessneeds,respectively,withtheestablishmentofauditinstitutionsorauditors.1985InDecember,theAuditCommission“Promulgated”O(jiān)nseveralprovisionsoftheinternalauditwork>>afterthestateadministrativeorgansatalllevels,mostlargeandmediumsizedenterprisestoestablishaninternalauditingsystem.Inrecentyears,internalauditagencyunderthe<<Audit>“and”<Auditoninternalauditrequirements>“(hereinafterreferredtoasrequirements),tochangeideas,improvement,hasmadeconsiderableprogress.becauseoftheinternalauditworkmorefocused,therolehasbecomeincreasinglyevident,inadditiontofinancechargesbranchaudits,performanceaudits,internalcontrolsystemaudits,infrastructureaudits,economicresponsibilityauditing,andgraduallybecomethemainworkofinternalaudit.

Accordingtostatistics,morethan80,000existinginternalauditagency,employingmorethan20millionpeopleeachyearinternalauditprojectscompletedaround500,000eachyearinvestigationanddisciplinebreaches,lossesandwaste,improvetheefficiencyofthevaluecreatednearly1,000billionyuan.Intosafeguardnationalfinancialdiscipline,improvethemanagementlevel,curbcorruption,andplayedanimportantrole.

(B)oftheproblemsfacingtheimplementationofinternalauditAtpresent,China’sinternalauditwork,whetheradministrativeunits,orstate-ownedenterprisesorprivateenterprises,arefacedwithsomecommondifficulties,therearesomesimilarproblems.Mainlyin:

1,theinternalauditandsupervisionimperfectlegalsystem,legallevelislow.Becauseoftheinternalauditscatteredbuiltinalllevelsofgovernmentdepartmentsandenterprises,thereisnosingledepartment,andthereforecannotbesatisfiedthatthepersonthehighestlevelofthelegislativeprocess.Intheindustryunderconditionsofimperfectself-discipline,internalauditservices,managementfunctionscanonlyactbytheAuditCommission.Therefore,itcanonlybethelegalstatusofinternalauditbytheAuditCommissiontookproposedregulationssubmittedbytheStateCouncil,afterconsideration,theformationoftheState-leveladministrativeregulations.withthegovernmentaudit<<Audit>>andsocialaudit<<CertifiedPublicAccountantsLaw“>comparedtotheinternalauditdepartmentissignificantlylowerlevelsoftheRulesandRegulations.

2,theinternalauditofthestatusandfunctionsisnotclearlydifficulttoplaytherole.Somedepartmentsorunitshavesufficientunderstandingofinternalaudit,internalauditorganizationsinmanyunitswillbemergedintothedisciplineinspection,supervisionoraccountingdepartment,orbypart-timeaccountingstaff.Accordingtothestatistics:only30%ofthecountrysetupasoundinternalauditunitsofinstitutions,morethan50%ofunitsalthoughtheestablishmentoftheinternalauditagency,butnotcomplete,theagencyhassetupinternalauditunits,only56%oftheinternalauditagencyissupervisorortheAuditCommitteebythehighestleadershipoftheotherorbythedeputydirector,chieffinancialofficerortheheadofinternalauditofthestatushasnotbeengivendueattention.

Internalauditunitsofinstitutionsarethemainresponsiblepersonintheunitworkingundertheleadershipofhisauditoftheobjectarethesamelevelofthebusinessunits,fromallaspectsofexternalandinternalpressuresandinterference,willinfluencetheindependenceandauthorityoftheaudit.itsroleintheplaydependsonthedegreeofemphasisonleadership,itsstatuschangeswiththechangeintheleadership.auditsandcorrectivemeasuresproposedbytheauditobservationsandrecommendations,andcannotcausePishendanweisufficientattention,cannotgetcarryoutandimplementthe.

3,theinternalauditpurposesisnotclearenough.InternalAuditistostrengtheneconomicmanagementandcontroloftheauditcarriedouttoimproveeconomicefficiency,anditsfundamentalpurposeistoservemanagers,domesticservice.However,ourgovernmentdepartments,state-ownedenterprisesinternalauditunit,theplannedeconomytosocialistmarketeconomy,shouldtheneedsofnationalauditsetup.Stateregulationsthroughthedevelopmentofregulationsandotherformsofgovernmentdepartments,state-ownedenterprisesandinstitutionsmustestablishinternalauditsystem.Therefore,thedepartmentinternalauditsystemisestablishedandunitsofgovernmentwithaclearauditofcolor,isagovernmentaction.InternalAuditworkforthestateauditservicesprimarilyasanationalauditofthesupplement.Therefore,thelong-standinglackofeffectivedemandaudit,internalauditlackofclarityinobjectives,internalauditworkisstillunabletogettheattentiontheydeserve.

4,internalauditpersonnelstructureisnotreasonableandnecessarytofurtherimproveservicequality.Aslatestartoftheinternalaudit,internalaudittheoryresearchandpersonneltrainingislaggingbehind,resultinginunevenqualityofinternalauditstaff,mostlacktheexpertiseofthesystemandawealthofpracticalexperience,theoverallqualityisnothigh.Additionally,theadministrativeinstitutionsandstate-ownedenterprisesmainlyfromthefinancialsectorinternalauditstaff,andsomecomefromotherprofessionstochangejobs.Althoughtheyhaveasystemoffinancialandotherprofessionalknowledgeandrichpracticalexperience,butthelackofprofessionaltrainingsystemaudit,independentauditofthelackofcompoundtalents.privateenterpriseinternalauditisalatestart,lackofguidanceofstrongoperationalnorms,arbitrarinessofinternalaudit,blindness,disorderisveryobvious.repostedelsewhereinthepaperforfreedownload

5,theinternalaudittechniqueslag,difficulttoadapttoworkrequirements.Currently,themajorityofinternalauditstaffnotfamiliarwiththecomputerauditwork,Manystillremaininthetraditionalmanualauditbasedonaudit.auditmethodsarebackward,theauditwillnotonlyincreasethedifficultyandlowefficiency,theaccuracywaspoor,seriouslyaffectingtheauditingroletoplay.

Second,measurestoimprovetheanalysisoftheinternalaudit(A)acceleratethe<<Audit>>andsupportinglegislationtomodifyandimprovetheprocessforinternalaudittoprovideamoresolidlegalprotection.Atpresent,thedevelopmentof<<InternalAudit>>or<<InternalAuditRegulations>>theconditionsthecaseisnotyetmature,shouldspeedupthe<<Audit>>modifytheschedule.<<Audit>>changestorespondtointernalauditsettings,staffing,professionalqualificationsforthepeople,workrights,duties,etc.legalformshouldbeclearpositioning.Atthesametime,shouldincrease<<provides>>,<<guidelines>>thepromotionandimplementationofeffortstocarryoutinternalaudittocreateagoodenvironment,improvesociety’sunderstandingofinternalaudit.

(B)toacceleratethepaceofinternalauditprofession.Professionalizationoftheinternalauditisstillinitsinfancy.Atpresent,manydevelopedcountrieshaveestablishedinternalauditprofessionalorganizations,butalsoestablishedaglobalinternalauditprofessionalorganizations-theInternationalInstituteofInternalAuditors.Chinahas29provinces,autonomousregionsandmunicipalitieshadestablishedinternalauditassociations,municipal(prefecture)ernalauditfromthehosttoindustryself-regulation,toprovideagoodinternalauditdevelopmentplatform.Therefore,theInstituteofInternalAuditorshastospeeduptheformulationandrevisionoftheinternalauditfeaturesforprofessionalstandards,inordertoregulatethebehaviorofinternalauditstaffandagenciestoensurethequalityofinternalauditwork.Thesecondistogivetheinternalauditworkspecificguidance,suchastheexchangeoftheinternalauditinformation,publishtechnicalspecifications,inspectionofquality.Thethirdisforexternalinformationexchangeandpersonneltraining,attractingforeignadvancedtheconceptofinternalaudit,butalsovariousformsoftrainingactivitiesorganized,constantlyupdatedauditorsbusinessknowledge,improvetheirprofessionalquality.

(C)explorevariousformsofinternalauditsettingmode,improvementanddevelopmentofinternalaudit.Theestablishmentofmodernenterprisesystem,setupbusinessmanagementfeaturesforinternalaudit.Settheinternalauditorshouldnotonlyconsiderwhetherthesettingwithotheragenciesadapt,butalsoconsiderthefitwiththemanagement,communicationchannelsbothintheinformationmanagementandtimelyreportingtotheauditresults,auditrecommendations,butalsothechoiceintheauditreflectsthemanagement’swill.Thus,inthemodernenterprisesystemTheestablishmentofinternalauditbodiesunderthetwomodestochoosefromthefollowing:First,eachbusinessunitwithinthedepartmenttosetsidebysidewiththeindependentauditors,intheunitundertheleadershipofthemaincharge,onbehalfoftheoperatortostrengthenmanagementandimprovetheirefficiencyservices;thesecondisanauditcommitteeundertheBoard,ChiefAuditorresponsiblefortheimplementationofthesystem,independentofbusinessmanagement,thevariousaspectsofbusinessmanagementaudit,theAuditCommitteeandBoardofDirectorsisresponsibleforreporting.

(D)optimizationofinternalauditresourcestomeetthemarketeconomyandsocialdevelopment.Withthechangeofgovernmentfunctions,governmentdepartments,theauditofinternalauditmattersofsubordinateunitswillbelessandless.Onlythosewhomanagepublicutilities,governmentdepartments,suchas:education,health,scienceandtechnologydepartments,becauseofitsmanagementunitsmore,theinternalauditfunctionneedsstrengthening.andthosesubordinateunitslesstheroleofgovernmentdepartmentswillberelativelysmallerinternalaudit,internalauditbyauditinstitutionsofthesendingStateagencies.Similarly,theenterprisesshouldbebasedonobjectivecircumstances,decidewhethertosettheinternalauditorganization.Iftheinternalauditworkcarriedoutalthoughnecessary,butworkloadislimited,youcancommissionpublicauditingorganizationstoprovideinternalauditservices,withouthavingtodedicatedinternalauditbody.Otherwise,itshouldestablishaninternalauditagency,full-timeinthesupervisionandinspectionwork.

(E)graduallystreamliningandimprovingtherelationshipbetweeninternalauditandstatus.Intherelationshipbetweentheleadershipofinternalauditorganizationstoimprovethestatusofthepersoninchargetostrengthentheinternalauditoftherelativeindependenceandauthority.Intherelationshipbetweentheleadershiptofullyconsiderthechoiceofauditandoperationalactivities,theaccountingdepartmentandothermanagementrelationshipandtrytoavoidtheaccountingworkofapersonisleading,andleadingtheaudit,itiseasytoaffecttheindependenceoftheaudit.

(Vi)improvethequalityofinternalaudit,internalauditworktomeettheneeds.Tostrengthenauditingandoversightmechanisms,theremustbeahigh-quality,high-levelauditteam.Theynotonlyhavegoodprofessionalethicsandprofessionalism,butalsotheworktoahigherlevelofski