【**Suzhou State-owned Assets Supervision and Administration Commission State-owned Assets News】
Recently, in order to continuously improve the audit supervision method and strengthen the overall coordination of audit projects, the internal audit department of Chengtou Group has adopted the "multi-audit integration" model for the audited unit, with the economic responsibility audit as the main line, and simultaneously carried out special audits of fund management, and played a group of audit combinations.
Point-to-surface combined coverage "breadth". At the same time as the implementation of the economic responsibility audit, the leading cadres are audited for fund management responsibilities, and the audit investigation is carried out in an all-round way in eight aspects: bank deposit and account management, financial seal and bank key management, cash and bill management, capital budget management, financing debt management, fund deposit management, fund payment management, and fund analysis report.
Synchronous audits focus on "depth". The internal audit department and the finance department of the urban investment group formed a joint audit team to combine the special audit of fund management with the audit of the economic responsibility of leading cadres to achieve overall coordination and information sharing. The audit items and target requirements of economic responsibility audit are refined, and the quality and efficiency of audit work and the application of audit results are improved.
Objective audits focus on "precision". The first is to weave a dense internal control system and guard the "responsibility field". According to the actual situation of the enterprise, adjust and revise the relevant financial system in a timely manner, strictly investigate the "copying and copying", and put an end to "formalism". The second is to optimize capital operation and improve the efficiency of capital use. According to the budget and annual business plan, combined with the business characteristics and market environment of the unit under review, the ratio of liabilities and equity capital is reasonably arranged to reduce the cost of capital and improve the efficiency of capital use. The third is to plug the loopholes in fund payment and dynamically supervise the whole process. Comprehensively track the whole process of fund payment, strictly control the audit, and form a dynamic supervision model that effectively controls the contract before and during the event, and tracks the performance after the event.
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