As an indispensable part of the supervision and control system of state-owned enterprises, effective internal audit supervision is an important guarantee for realizing the safety and value preservation and appreciation of state-owned assets, an important link in improving the internal control of enterprises, and an important means for enterprises to operate in accordance with the law, standardize management and prevent risks.
1. The active role of internal audit in enterprise risk management
Comprehensive risk management is inseparable from internal controls, the purpose of which is to appropriately influence and control risk rather than eliminate it. As an integral part of internal control, internal audit plays an active role in improving risk management and corporate governance, which can help enterprises reasonably weigh the relationship between risks and returns, costs and benefits, achieve effective control and maximum benefits at the most appropriate cost, achieve development goals and expected benefits, and help enterprises to refine management.
(1) Inspection and evaluation, objective and comprehensive identification of risks.
Internal audit is not engaged in specific business and is independent in the division of functions; Compared with external audit, internal audit is more familiar with the business process, production and operation characteristics and management system of the enterprise, and can play a unique role in the economic benefit audit and fraud audit, accurately identify and evaluate risks from the perspective of enterprise interests and the overall situation, and put forward targeted and feasible suggestions.
(2) Management and coordination, regulation and guidance of risk strategies.
The internal audit department is in the position between the decision-making management and other functional departments of the enterprise, and can coordinate and guide the risk control department to determine the risk appetite, risk tolerance, and effective risk control standards of the unit according to the internal and external environment, and then select risk response measures.
(3) Consultants and consultations, and suggestions for problems should be directed directly to the top management.
The purpose of internal audit is to optimize internal control management and help standardize operations. Reduce the hidden dangers caused by information asymmetry by providing management with reporting and disclosure of risk audit results and valuable consulting services, and communicating fully and effectively with relevant departments; Effectively control and prevent risks by making audit recommendations.
(4) Implementation and rectification, and enhance the value of audit results.
The function and service characteristics of internal audit supervision determine its value-added function in the enterprise, that is, it can create direct value and hidden value. For example, in the project cost audit, the amount of capital reduction is directly added to the value of the enterprise; Another example is that the decision-makers adopt the reasonable suggestions for risk avoidance put forward by the audit, and then improve the plan and optimize the strategy, so as to avoid or reduce losses and increase the hidden value for the enterprise.
Second, the existing problems
1. The quality of audit results is not high.
The quality of audit results determines whether the audit results can be effectively used, and the quality of audit results is closely related to the independence, impartiality and competence of internal auditors. In practice, the internal audit departments of most state-owned enterprises are parallel to other departments and are under the direct leadership of the deputy general manager or chief accountant, and their independence is greatly reduced. At the same time, the vast majority of internal audit staff are accountants with rich financial knowledge, but they lack a comprehensive and deep understanding of business operations, information technology, and auditing expertise. In the investigation and handling of problems, put forward audit rectification suggestions and other aspects stay on the surface, more of a reflection of individual behavior and fraud and errors, failed to carry out targeted and in-depth inductive analysis of the problem from the root, put forward audit suggestions, resulting in the performance of the problem, the level of audit work has not been effectively improved.
2. Failure to open up channels for the application of results.
The effective use of audit results is inseparable from the coordination and cooperation of various departments and the recognition of results. However, because the problems found in the internal audit involve major economic decisions or trade secrets, the audit results cannot be disclosed, and the audit evidence, audit reports, and the transfer of major issues can only be shared with the competent departments and relevant functional departments, and the influence and applicability of the audit results are limited. At the same time, department leaders have a strong resistance to the audit work, believing that the investigation and handling of audit problems is a denial of their work performance, and in the face of the problems found in the audit, they often avoid the important and trivial, and pass the buck, rather than prevent the slightest mistake, strengthen risk prevention and control, and expand the use of results. In addition, the coordination and cooperation of discipline inspection and supervision, organization and personnel departments of state-owned enterprises need to be strengthened, and the joint force of supervision has not been formed, limiting the breadth and depth of the application of audit results.
3. The implementation of rectification is not in place.
The internal audit departments of state-owned enterprises have the phenomenon of "loud thunder and small raindrops", positioning the audit work as the investigation and handling of problems, ignoring rectification and supervision, resulting in selective rectification of some problems and failure to correct them within the time limit. At the same time, the main responsibility for audit rectification is not clarified, and there is a lack of accountability mechanism for audit rectification, resulting in insufficient attention to audit rectification, and the rectification work is superficial, mainly concentrated in the financial department, such as account adjustment, scrapping of fixed assets, etc. However, audit problems are often comprehensive and require joint rectification by multiple departments, resulting in simple handling of deep-seated problems due to insufficient attention and no departmental leadership, and failure to optimize the process in terms of system and mechanism, prevent and control risks, and give full play to the value of internal audit in improving quality and efficiency.
3. Countermeasures and approaches
1. Enhance the independence of internal audit.
Only when the internal audit work is not interfered with can the impartiality, objectivity and authority of the internal audit opinions, conclusions and recommendations be ensured. Therefore, the internal audit institutions of state-owned enterprises should be independent of other functional departments, directly under the leadership of the party organization and the board of directors, and report to them. Establish an audit committee to strengthen its management of internal audit work and listen to work reports on a regular basis. At the same time, the internal audit staff should be honest and self-disciplined, strictly abide by the "eight prohibitions" of auditing, and be prudent and objective.
2. Improve the quality of internal audit results.
First of all, strengthen the construction of internal audit talent team and cultivate a talent team that is proficient in business, data analysis and financial auditing. Strengthen the exchange of talents, conduct business training, and learn from excellent internal audit experience. At the same time, regular job rotation to understand the responsibilities and risks of different positions. Secondly, change the concept of auditing, internal audit is not only supervision, but also evaluation and recommendation. It is necessary to improve the effectiveness awareness of auditors, unify the discovery of problems with in-depth investigation, unify risk prevention with value preservation and appreciation, improve the enforceability and effectiveness of audit recommendations, and ensure that audit results are deeper and more thorough.
3. Establish a system for the exchange and sharing of internal audit results.
Break down information barriers and form a benign mechanism for communication and sharing of achievements. Through special internal audit exchange meetings or results exchange meetings, communicate with various departments on the problems found in the audit and typical cases, deepen the depth of understanding of the internal auditors and various departments on the investigation and handling issues, promote the optimization of audit recommendations, and effectively avoid the waste of resources caused by the performance of inspections. At the same time, we will cooperate with discipline inspection and supervision and personnel organization departments to build a general pattern of collaborative supervision, strengthen information communication, and expand resource sharing.
4. Implement the main responsibility for rectification and improve the rectification mechanism.
The person in charge of the unit or department shall be the first person responsible for rectification, clarify the time and measures for auditing and rectification, and establish a ledger of rectification problems, and manage the sales number of rectification. Formulate a system of accountability, and pursue relevant responsibilities for departments and individuals who do not cooperate. At the same time, improve the rectification tracking mechanism to help promote reform, the difficulties and blockages encountered in the rectification process, timely dredge, clarify the direction, avoid the deviation of rectification measures, and regularly carry out audits to look back to ensure that the audit is one point and one piece is standardized.
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