Utilize the audit “immune system” function Promote the realization of w88 casino career goals
Internal audit is a business activity in which audit institutions and personnel review, confirm, evaluate, and consult on the appropriateness, legality, and effectiveness of business activities related to resource utilization and internal control within the w88 casino in accordance with national laws and regulations, education internal audit systems, and relevant w88 casino regulations. It is an important and special component of w88 casino management and internal control. It aims to standardize management, prevent risks, improve fund use efficiency, and promote the realization of w88 casino career goals.2006Year7In March, the w88 casino divided the original Supervision and Audit Office into the Supervision Office and the Audit Office (2007Year4It was renamed the Audit Office in March) and was in charge of the Secretary of the Discipline Inspection Commission.
w88 casino’s internal audit work since the 10th Party CongressIn accordance with the policy of "serving the standardization of financial accounting work, serving to improve the efficiency of fund use, and serving the reform and development of education"WorkTarget, provides assurance and consulting services for business activities related to resource utilization, and strives to exert the function of the "immune system".
Accurate positioning System first
Promote the standardization of internal auditing
In order to effectively promote the realization of the w88 casino's business goals, w88 casino refers to the common practices of brother universities, combined with the characteristics of limited internal audit resources and highly professional audit matters, implements a work model that combines audits by internal auditors and audits entrusted to social intermediaries, and adheres to the "first review, second assistance, and third promotion" The company's work positioning is to discover problems through audits, put forward management suggestions, and then supervise the implementation of audit results and suggestions through follow-up audits to achieve the functional role of plugging loopholes, preventing risks, improving management, preventing corruption, promoting integrity, and providing value-added services, and effectively reflects the process of the transformation of the audit purpose from a purely protective audit to a constructive audit.
In order to standardize audit work, improve audit quality, and better achieve audit work goals, the Audit Office took the lead in formulating and improving the "Internal Audit Regulations of w88 casino》、"Implementation Measures for Follow-up Audit of w88 casino", "Implementation Measures for Budget Execution and Final Account Audit of w88 casino", etc.Internal audit system and implement it seriously,The internal audit system has been improved. And combined with audit practice,Participated in the formulation"Regulations on the Management of Major Maintenance Projects of the w88 casino (Interim)", "Measures on the Management of Design Changes and Negotiations of Infrastructure Projects of the w88 casino" and other relevant systems, strictly implement the "Interim Regulations on Auditing of Infrastructure and Renovation Projects of the w88 casino"。
Comprehensive audit Highlight the key points
Serving w88 casino reform and development
During the "Eleventh Five-Year Plan" period, the Audit Office conscientiously implemented the policy of "comprehensive auditing and highlighting key points", focusing on all aspects of the w88 casino's economic activities, and based on the main flows, key areas, and key links of the w88 casino's fund use, insisting on doing within its capabilities, focusing on actual results, and carrying out audit work in a planned and focused manner.（1) Financial revenue and expenditure audit and budget and final account execution audit are two-pronged.w88 casino since2002Starting from the year of 12987_13025|, the annual financial revenue and expenditure at the w88 casino level has been audited every year, and it is at the forefront among universities directly under the Ministry of Education. since200813053_13149（2) The follow-up audit of infrastructure projects and the audit of repair projects have outstanding results.In the past five years, social intermediaries have been entrusted to carry out follow-up audits on the Hongyuan Building, Ningyuan Building, Library and Information Center and the scientific research building projects under construction. Among them, the settlement audit of the Library Information Center project is still in progress, and the total settlement amount of the Hongyuan Building and Ningyuan Building projects3.16100 million yuan, reduced after review333Ten thousand yuan, the Hongyuan Building project has been praised by the Ministry of Education for its outstanding cost control effect. In addition, a total of repair and renovation project settlement audits have been completed192Item, approximate amount1727810,000 yuan, reduced upon review644million, maintenance project management and settlement procedures have become increasingly standardized, and obvious economic and management benefits have been achieved.（3) Implement the cadre economic responsibility audit system and strengthen economic supervision.In accordance with the working mechanism of "unified leadership of the Party committee, entrustment by the organizational department, and organization and implementation by the audit department", economic responsibility audits are carried out in compliance with the principles of objectivity, reciprocity of powers and responsibilities, importance, distinction of responsibilities, and quantitative and qualitative principles. Through the review of the financial income and expenditure of the economic responsible person during his term of office and the authenticity, legality, and effectiveness of relevant economic activities, we determine his economic responsibility, evaluate his internal control performance, and provide a basis for the organization to evaluate and use cadres.2005In the economic responsibility audit for the replacement of middle-level cadres in 2018, the method of “comprehensive self-examination, focused spot inspection, and centralized signing of economic responsibility letters” was adopted.2009During the transition of middle-level cadres in 2018, batches of centralized audits were adopted, which were completed one after another28The economic responsibility audit of middle-level cadres effectively strengthens economic supervision and provides useful supplements to the organizational supervision and administrative supervision of cadres.（4) Carry out special audit investigations for specific economic activities to provide a basis for economic decision-making.2006YearCooperate with the Excellent International College working group to review the college2002Year to Year2006Year8month31Day’s financial income and expenditure2006Year8month31A special audit investigation was carried out on the asset and liability status.200714552_146382007-200814671_14699
The more the education industry develops, the more internal auditing must be strengthened and the more it must play its unique role in enhancing organizational immunity. There has been a broad consensus. At the beginning of the "Twelfth Five-Year Plan", on the basis of summarizing our work, we will further emancipate our minds, update concepts, innovate models and methods, ensure the quality of audit work, provide timely and correct audit information, and play our due role in achieving the goals proposed by the 11th Party Congress.
