县审计局内审工作经验交流材料

　“五大特色”助力经济发展

　近年来，我县内部审计工作，在市审计局的领导、指导和帮助下，深入贯彻“服务、管理、宣传、交流”的工作方针，充分发挥内部审计“免疫系统”功能作用，建立和实施了内部审计准则执行机制，推进和深化了财政财务收支审计、经济责任审计和国家建设项目审计，引导内部审计开展了经济管理审计和效益审计，以内部审计协会为抓手开展了内部审计人员培训、经验交流、理论研讨等系列活动，促进和加强了内部审计组织的建设，提高了内部审计队伍整体素质，使内审工作制度化、规范化、法制化。具体开展情况如下：

　一、内审机构更加健全

　近年来，我们逐步加大了内部审计工作的宣传力度，充分发挥内审协会在各单位的作用，帮助指导各内审机构和内审人员开展工作，我县行政系统和大型企事业单位都纷纷建立了内审机制，有的建立了专门机构配备了专职内审人员，全县有专兼职内审人员200余人，其中专职机构8个，专职内审人员20余人。全县先后开展了单位领导经济责任审计和村干部经济责任审计，财务收支审计、专项资金审计、内部采购审计、审计调查等都取得一定的效果，受到领导的好评和重视。得到了县委、县政府的高度重视，解决了审计力量和审计任务重的矛盾。使全县有关经济部门和乡镇建立内部审计相关制度，形成了全县上下重视、支持内审工作的共识和氛围。

　二、工作机制更加完善

　我县以《中华人民共和国审计法》、《中国内部审计准则》为依据，出台了《XX县人民政府关于印发XX县内部审计工作规定的通知》（XX府发〔2010〕26号），规范了我县内部审计工作，完善了以下几项内部审计工作机制。

　（一）乡镇建立了村干部换届必审机制。

　根据《XX县内部审计工作规定》要求，各乡镇建立了以农经站为依托的审计站，每年根据乡镇领导的安排进行审计，去年村干部换届时，各审计站对全县300多个村进行全面审计，经审计查出不规范金额6115万元，违规金额27.4万元，查出的问题主要表现在：村级财务管理制度不够健全；村级财务收支、村级集体资产资源处置不规范；村级土地和工程项目发包违规；村级专项资金管理落实不到位等，并将审计结果对村民公告，对村干部起到了监督管理的作用，同时保障了换届选举的顺利开展，受到了各乡镇领导的高度重视。

　（二）内审工作质量检查评选机制。

　近年来，我们每年开展了全县内部审计工作质量检查评比活动，主要内容为各内审机构建立健全内部管理控制的情况、履行内部审计职责的情况、规范审计计划、审计通知书、审计证据、审计工作底稿、审计报告和审计档案的情况、运用计算机审计的情况以及执行审计廉政纪律情况等。每年开展内审工作先进单位、内审工作先进工作者、内审工作审计方法、内审项目档案评比评选。对评选出的优胜者，县审计局和县内部审计协会联名给予通报表彰。

　（三）优秀内部审计项目评比机制。

　县级行政事业单位、国有企业内审机构以及各内审协会会员单位每年都要在县审计局内审协会的组织下，开展优秀审计项目的评选活动。评比时，评审小组对报送的项目案卷逐一进行筛选，对获得优秀项目的单位，县审计局和县内部审计协会给予通报表彰。

　（四）内部审计人员定期业务培训机制。

　一是每年举办上岗证书、后续教育培训。组织内审人员参加县内审协会举办的内审岗位资格证书考前培训班，举办经济责任审计和专项审计调查专题讲座，全县近200位持证人员参加培训。二是定期举办全县内部审计人员业务培训。近两年，参加培训的有全县内审机构专兼职内审人员共300余人。培训会邀请了市局有丰富实践经验，又有较多理论水平且资深的审计骨干对全县的内审人员进行专题讲座。不但对内审人员进行了业务培训，也促进了全县各单位内部审计人员之间的相互交流。

　三、内审业务指导呈现特色

　（一）抓住重点单位，树立工作样板。

　近两年，主抓XX县医院、中医院、县公安局、县农委等重点单位的内部审计工作，成绩斐然，优秀项目多次获得市级表彰。具体工作做法：一是指导内审单位拟定好内部审计计划。重点指导如何根据经济业务的性质和风险防范，认真做调查研究，建好计划项目的台账等。二是严格把控审计程序的合法合规。要求内审机构在审计项目时，使用规范文书格式。做好规定动作，创新自创动作。三是对审计现场提供技术支持。在审计现场，主要是提供计算机审计等审计方法的现场指导，审计证据的质量监督与检查，审计风险的防范、内控制度的评估等，做好现场技术指导。四是指导内审单位抓重点审计问题及整改。指导内审单位分清问题性质与本单位经济业务的发展及效益的关系，分类处理，指导内审人员帮助被审单位做好整改工作。

　（二）建立审计站点，定期召开会议。

　为了全县的内审工作落实到位，全县建立审计站点15个，各个内审单位划片管理，每个站点定期召开会议，交流内审工作进展情况、审计中发现的难点问题及解决措施等，每次做好会议记录和签到记录。每半年召开全县审计站点的集体会议一次，总结内审工作。

　（三）突出理论研讨，加强业务交流。

　每年开展理论课题调研工作，重点调研了经济责任审计、内部审计项目管理与质量控制等课题，并针对内部审计发展中的新情况、新问题，加强了调查研究。几年来我县撰写的理论文章都得到了市里表彰。

　（四）甄选优质刊物，加强业务学习。

　为了使全县内审人员了解内审工作和内审的基础知识，加大内审宣传，开阔自己的眼界，提供学习资料。协会每年免费为广大内审人员征订相关的内部审计杂志，并赠送给相关领导学习了解内审工作，不断提高内审人员的业务水平。

　（五）加强队伍建设，提升业务能力。

　根据我县内审人员素质、能力、年龄等各不相同的因素，我们分不同层次进行人才培养。首先鼓励年轻的、有审计基础的内审人员报考国际注册内部审计师（CIA）等，培养一批精英人才，在内审工作中，充分发挥骨干人才的引领和示范作用。其次，组织业务不熟悉的内审人员进行常规训练，使这部分人员尽快胜任工作，以尽自己岗位职责。然后对内审人员队伍中年龄偏大，基础较差的人，制定培训计划，发挥精英人才带动作用，建立对应的帮扶措施。

　work, continue to take more effective measures, earnestly put the petition work well. To improve and perfect the system of petition letter work. Further perfection period analysis, "top leaders" personally liberating, politics and law combined with the receivers, direct dialogue System, strictly implement the responsibility system for handling, promote the implementation of the measures of letters and visits. Earnestly implement the petition work of the joint meeting system, regular analysis of situation of letters and visits, study and solve the outstanding problems in the petition work. Processing of a mass petition issues reporting system, to deal with the problem of letters and visits related regular report, major timely reporting, to strengthen communication and cohesion. Second, we must seriously address the prominent letters. The masses more concentrated hot and difficult issues, departments at all levels to concentration time, concentrate, take effective measures, try to solve seriously. Focus on "deal with matters, retain people, do not rebound" three links, highlighting grasp the content Correct disability, easily lead to mass events of petitioners and long-term unreasonable tied to visit old petition households two focus groups, in ensuring the progress at the same time, improve the processing quality, to consolidate the results. According to the central and provincial, municipal deployment requirements, and steadily solve enterprise demobilized cadres demobilized soldiers and other relevant personnel, not to go to the capital to save city large-scale gathering petition. On law related litigation cases should adhere to the mistakes must be corrected, the wrong correction and some wrong, good to do a good job, and earnestly safeguard judicial justice, safeguard the legitimate rights and interests. To strengthen the supervision and inspection. According to the petition work in the new situation, new characteristics , departments at all levels to further strengthen supervision and inspection, to promote the implementation of the work. Tracking and supervision must be carried out on major petition cases; of major and complicated cases, and to organize special, special supervision. On law and litigation involving the processing time scheduling, summarize, informed. On the occurrence of major petition problems to summarize the examination, check induced, check information to troubleshoot network does play a role. Check the degree of attention paid by the leaders, check whether the work in place, check whether the masses satisfaction. Through the investigations, from found the problem, clearly define the responsibilities, to accept the lesson, improve their work. Fourth, we must in accordance with the law to rectify the order of petitioners. To strengthen the propaganda of > < petition letter regulation and other relevant laws and regulations. Step further regulate the people's letters and visits, education and guide the masses through legal channels to reflect their wishes and requirements. In the implementation of mass petitions and letter "three meet" increase the intensity of the petitioners, the complaint acceptance organ must be signed petition two-way commitment book, and issued a petition reply submissions. On the long-term by petition of the irrational trouble, disturb social order, according to the law dealt with severely. Further carry out the "strike hard" campaign, maintain good social order. Some time ago, my area according to the province, the city unified deployment, organization to carry out the "broken case, fled, chasing fugitives" concentrated action, received the initial success. Step on the basis of earlier work, with the purpose of "what crime prominent focus on combating crime, where security problems serious is the focus of remediation where principles, for to take the hit, remediation measures, enhance the security of the people. To highlight the combat focus. Focus hit robbery, robbery and other street crime, burglary, theft, motor vehicle theft and robbery and other multiple usurpation of the crime explosion, poisoning, arson, homicide, injury and other serious crimes of violence and exotic fled crime and all kinds of" rogue "and" Pi "word color belt"To catch the color of illegal crime. The crime, to adhere to the" strike hard "principle, and always maintain high-pressure situation, resolutely destroyed their arrogance. Second, we must improve the detection rate. The incident only timely cracked, can strengthen the crackdown. Public Security Bureau and the timely detection, especially and cracked a major current case, as the main task, do everything possible to improve the detection rate. The detection of murder on an important position, strictly implement the responsibility to" homicide cases must be broken "work objectives. To concentrate superior forces, the recent street robbery case and case investigation, timely detection, and enhance people's sense of security. To wander aimlessly Pursuit. The strike vagabond offences as a key, take public secret combination method, in fled made easy to place of the crime, regional and site to do a good job of strict surveillance, strengthen investigation measures, and strive to play on fled crime prone momentum. Further intensify efforts in pursuit, especially for major fugitives, willing to spend money, do everything possible to arrest, in a timely manner to eliminate social impact. Fourth, it is necessary to increase the security chaos region and serious public security issues of investigation and remediation efforts. The key points are the further strengthen of backward villages, suburban area, the area surrounding businesses, along the railway, pornography and illegal pyramid schemes and other security issues prominent. , places of the rectification work, quickly reversed these parts of the poor law and order situation. The streets to cooperate with public security organs to strengthen temporary floating population and rental housing management, to the jurisdiction of the temporary floating population and rental housing to conduct a thorough inventory. Of identities and antecedents is unidentified, no legitimate career, suspicious personnel shall be carried out in accordance with the law review, from found and arrested illegal crime personnel. Fifth, we must strengthen the hidden front of the struggle. To strengthen intelligence information, timely grasp of domestic and foreign hostile forces, hostile sabotage activities of various kinds of information. From the beginning to the end to grasp initiative. To fully understand the social harmfulness of the violent and terrorist activities and bad Destroy the trouble, make the necessary precautions to ensure that doesn't happen. Strict precautions against Falun Gong diehards activities to crack down on the production, dissemination and posted "Falun Gong" illegal propaganda diehards, to prevent the TV spots, and resolutely put "Falun Gong" illegal propaganda arrogance down. Recently, the Public Security Bureau with the Council, successfully cracked the Ministry of public security of the handling of the large "Falun Gong" nest case, destroyed the Falun Gong underground dens, arresting staff of 15, and seized a large number of illegal propaganda and publicity work, dealt a heavy blow to the "Falun Gong" diehards. Step, to increase the intensity of the trial. Keep up with the related measures, continue to dig deep victories, to expand its influence. To strengthen the construction of public security prevention and control system, improve the ability to control the social security situation. Practice has proved, strengthen the construction of the social security prevention and control system is adapt to security situation, prevent and reduce crime, enhance public safety sense of effective measures. Next departments at all levels should conscientiously < of the Ministry of public security on the implementation of community and rural policing strategy decision >, relying on community andIn the construction of grass-roots party organizations as an opportunity to carry out all kinds of activities to create. Bureau of county Party committee following the practical and realistic, objective and fair, do not evade the Party organizations are weak and lax, selected with a strong grass-roots party organizations responsible person, the full implementation of the basic level party organization Jin bit upgrade. In accordance with the standard of grassroots party organizations "five good",

推荐访问:县审计局内审工作总结审计局经验交流内审