Work plan of the Social Security Audit Office

Work Plan of the Social Security Audit Office Part 1

　　The year 20xx is approaching, in order to better carry out the work in the new year, the work plan of the Administrative Undertaking Audit Office in 20xx is as follows:

　　1. Guiding ideology

　　Adhere to the spirit of the 19th National Congress of the Communist Party of China as the guide, closely around the overall situation of the county party committee and government work and the county audit work center, grasp the laws and characteristics of the education and training of audit cadres, take the needs of audit practice as the starting point, take capacity building as the core, enhance the sense of service, responsibility and legal awareness of audit cadres, and improve the ability of "audit according to law" as the focus, promote the construction of learning-oriented audit institutions, and cultivate a team with high political theoretical literacy, pioneering and innovative spirit, and master modern scientific culture and management knowledge. A team of audit cadres who are familiar with audit business and have a good work style.

　　Second, the overall goal

　　Establish and improve the system of education and training of cadres, and promote the institutionalization and standardization of education and training of cadres. It is necessary to give prominence to the training of political theory, the knowledge of auditing, the basic knowledge of public affairs, and other knowledge, and to form a pattern of education and training of cadres that is multi-level, sub-category, multi-channel, and attaches importance to practical results, so that the ideological and political, scientific, cultural, and professional qualities of the overall audit cadres will be markedly improved, and the auditing cadres' ability to audit according to law will be markedly enhanced.

　　3. Basic Principles

　　1. Adhere to the principle of centering on the center and serving the audit work through education and training. Closely around the overall economic and social development of our county, the work deployment of the county party committee and government, around the construction of a harmonious Zigui, combined with the key points, hot spots and difficulties of audit work to carry out education and training, improve the audit cadres to implement the party and the state's line, principles, policies and implement the audit according to law, serve the overall situation, around the center of consciousness, improve the quality of audit cadres.

　　2. Adhere to the principle of people-oriented, education and training to serve demand. Reflect the requirements of the scientific outlook on development, grasp the growth law and needs of audit cadres, adhere to the overall planning and overall arrangement, organize training for auditors at different levels, categories, channels and forms, and enhance the pertinence and effectiveness of cadre education and training.

　　3. Adhere to the principle of advancing with the times and serving innovation through education and training. Focusing on the new development of audit work, we should follow the characteristics and rules of education and training of audit cadres, update the training concept, optimize the training content, innovate training methods, train cadres on a large scale, and cultivate quality and ability throughout the whole process of education and training of audit cadres, so as to continuously improve the innovation ability of audit cadres to adapt to the market economy.

　　Fourth, the content of the training

　　1. Political theory training. Regularly carry out training in political theory. Carry out Deng Xiaoping Theory, the spirit of the 19th National Congress of the Communist Party of China and the in-depth implementation of the scientific outlook on development education for cadres and workers, so that the audit cadres of our county can deeply understand the spirit of the party's important meeting and the scientific and spiritual essence of the scientific outlook on development, enhance the consciousness and firmness of implementing the scientific outlook on development, learn to use scientific concepts to examine and study the new situations and new problems in the development of auditing, and constantly enhance political awareness, overall situation awareness and enterprising consciousness, and further improve political theory cultivation.

　　2. Knowledge of audit business. Organize and carry out the study and training of audit business knowledge around the key points of audit work, combined with the needs of annual audit work, and the work characteristics and requirements of the unit, the profession and the position. The newly revised "Regulations on the Implementation of the Audit Law", "On-site Implementation of Audit Software", "Legal Knowledge of Audit Cadres", "Economic Knowledge of Audit Cadres", "National Auditing Standards" and other related content and job skills as the focus of learning, focusing on the construction of audit informatization, computer network technology, e-government knowledge, with the basic knowledge and skills training related to audit work related to the handling of documents and meetings, official document writing, expression ability and other basic knowledge and skills training as a supplement to learning, and at the same time organize and carry out job skills competitions, Excellent case evaluation, professional title promotion (auditor, cost engineer, computer engineer) self-examination, reading essay evaluation, regular learning, repeated learning, and middle school in practice, and effectively improve the professional skills of audit cadres.

　　3. Basic knowledge of public knowledge. Combined with the activities of creating a civilized unit, "double welcome and double creation", "reading for all", in accordance with the requirements of the construction of the audit culture system, while organizing the learning of knowledge that should be known and should be known, the learning of other knowledge is selectively carried out according to personal preferences, so as to enhance the personality charm of auditors.

　　4. Other knowledge. The major decisions and deployments of the county party committee and government, the spirit of relevant meetings, and the various systems revised within the bureau are supplemented by the learning content to help cadres and workers accurately grasp the county situation and the situation of the bureau, better perform their duties, ensure the standardized operation of various tasks, and effectively improve the comprehensive quality and ability of audit cadres.

　　Fifth, training methods

　　In accordance with the requirements of "studying a special topic, studying a topic, solving a problem, improving a certain quality, and promoting a work," we should adopt such methods as "combining on-the-job with off-the-job, centralizing and decentralizing, and providing guidance with self-study," and so on, and make efforts to "deep" in the education and training of cadres, make a fuss about the "new," and produce results in the word "real," so as to promote the in-depth development of the education and training of cadres.

　　1. Self-directed education. Self-education is the main way of cadre education and training. Auditors in different positions and at different educational levels should carry out self-study in a targeted manner and choose their own learning content and learning methods. In accordance with the requirements of the implementation plan of "reading for all", it is necessary to enhance the consciousness of self-study and actively carry out self-study.

　　2. Centralized training. Organize all cadres and employees to carry out special knowledge education and training to learn and progress together through the organization of learning, cadres and employees giving lectures, inviting experts to give lectures, audio-visual film and television teaching, and problem discussions.

　　3. Online training. Civil servants under the age of 50 are required to consciously participate in the distance teaching organized by the Party School of the County Party Committee, and the Three Gorges Zigui Online "Online School" of the Propaganda Department of the County Party Committee, and independently choose the topics and related knowledge they are interested in.

　　4. Systematic training. Actively participate in various trainings organized by provinces, cities and counties. Dispatch personnel in phases and batches to participate in various types of audit business training and audit management training organized by the National Audit Office, the Provincial Audit Office and the Municipal Audit Bureau, and complete all kinds of business skills training organized by the relevant departments of the city. Organize the backbone of the audit business at the same level to go to the field to study and inspect the advanced experience of auditing and new auditing technology in a timely manner. Actively organize cadres and workers to participate in various trainings organized by the county.

　　6. Organizational safeguards

　　1. Strengthen leadership and ensure the implementation of education and training plans. It is necessary to understand the importance of the education and training of audit cadres from a strategic height, put the education and training of cadres on the important agenda, consider the education and training of cadres and the professional work simultaneously, make overall arrangements, and make overall arrangements. Establish a leading group for cadre education and training with the first leader as the team leader, the team members as the deputy team leader, and the office staff as the members, which is specifically responsible for the organization and implementation of the cadre education and training work, so as to implement the cadre education and training plan in a planned and step-by-step manner.

　　2. Strengthen management and ensure the quality of education and training planning. It is necessary to conscientiously formulate an annual training plan in accordance with the requirements of the "Plan" and strengthen management. By combining regular assessment with daily assessment, assessment and spot checks, we can ensure the implementation of time, content and personnel of education and training, and ensure the quality of education and training.

　　3. Improve the system and improve the incentive and restraint mechanism for education and training. Implement a registration system for cadre education and training, comprehensively record cadres' participation in various types of education and training, and take the training as one of the important bases for annual evaluation, appointment, grading, and promotion. Those who have improved their academic qualifications and professional titles through study will be given certain rewards in accordance with the provisions of the Financial Management System. Conscientiously implement and improve the incentive and restraint mechanism for cadre training, enhance the attractiveness and binding force of cadre training, and make the incentive and restraint mechanism for training and learning really play a role.

Work Plan of the Social Security Audit Office Part 2

　　First, the general idea of the internal audit work of the group company:

　　1. The overall goal of the company's audit work in the next five years is to change from the traditional financial revenue and expenditure audit to the economic benefit audit, internal control audit, economic contract audit, etc.

　　2. The focus of the audit work in 20__ years is: based on the audit of the internal control system, focusing on the audit of business performance, improving the quality of audit work, strengthening the implementation of audit opinions, and giving full play to the role of internal audit in preventing risks, improving management and improving economic efficiency, that is, in the implementation of audit supervision at the same time, improve the audit service function.

　　Second, the 20__ annual internal audit work plan of the group company is as follows:

　　1. Improve the audit internal control system and promote the sound and perfect internal control management of the group

　　(1) First of all, improve the internal audit system of the group company, so that the audit work is based on evidence, according to the type of audit business, prepare to establish the "audit measures for the internal control system of the group company", "the audit measures for the implementation of the budget of the group company", and "the audit measures for the contract management of the group company" three internal audit systems.

　　(2) the internal control system refers to the company in order to achieve business objectives, to ensure the integrity of assets, to ensure the authenticity of accounting information, to promote the healthy and orderly development of economic activities and the development of an internal coordination, organization, constraints, inspection of the control system, 20__ internal audit work should be based on the company's internal control, its implementation of inspection and evaluation, mainly to evaluate whether the internal control is sound, effective, how to rely on; Under the premise that the internal control system is sound, effective and reliable, whether it has been conscientiously implemented and implemented in operation, whether it is conducive to the company's business activities and the development of the company, so as to find the weak links in the management in a timely manner, so as to determine the audit focus, improve the efficiency of the audit work, ensure the quality of the audit work, put forward audit opinions in a targeted manner, promote the sound and perfect internal control system of the subordinate enterprises, and ensure the normal operation of its business activities.

　　(3) Promote the change of budget management ideology through budget audit. At present, the relevant system of the company's expenses has not been perfected, and some units use the budget as the standard of expenses (rather than the cost system as the budget standard), therefore, the expenses have lost their planning, and some projects have exceeded the budget scope. The audit will cooperate with the financial and other relevant departments to establish and improve various expense management methods, formulate relevant expense standards, and make them become budget preparation guidelines and normative documents.

　　2. Take the business performance audit as the center, combined with the economic responsibility audit.

　　Internal audit must be centered on the company's business performance audit, mainly for the subordinate enterprises every semi-annual business performance (budget implementation) audit, through the business performance audit not only to check the error and prevent fraud, timely discovery of problems and correction, and gradually realize the transformation from discovery to prevention, more importantly, to find out the main factors affecting the performance improvement, analyze the reasons, grasp the key, put forward suggestions and opinions, and then promote the subordinate enterprises to strengthen operation and management, improve economic efficiency.

　　When carrying out business performance audit, internal audit should pay attention to the following issues: business performance audit must be combined with economic responsibility audit and other special audits, and economic responsibility audit is to audit the business objectives, business task completion and authenticity of the subordinate enterprise operators during the year or tenure. The group company should not only strengthen the audit of leaving office, but also do a good job in the audit during the term of office, and pay attention to the evaluation of the business performance of the leading cadres of the subordinate enterprises during the term of office.

　　(1) Audit of the operating performance of subordinate enterprises (annual audit, semi-annual audit):

　　Through the annual business performance audit of the subordinate enterprises, the audit report is issued and submitted to the assessment team of the group company as the basis for the assessment of the subordinate enterprises.

　　Through the semi-annual budget implementation audit in 20__, it was found that there were problems in the budget implementation process and internal control management, and urged it to correct the problems, implement the group's business policies, implement operation and management measures, and improve business efficiency around the group's annual business objectives.

　　(2) Carry out special business audits in combination with operations to promote the implementation and implementation of the internal control system

　　(1) Audit of revenue contracts

　　The group implements centralized management of funds, and the income of each enterprise should be fully included in the budget management, and recorded in the accounting, and the small treasury is prohibited, so whether the various income items of the subordinate enterprises are included in the budget management, the amount of income is all recorded, and whether the internal control of income is sound and effective audit.

　　(2) Conduct follow-up audits on various costs and expenses

　　The group company signs a letter of responsibility with its subsidiaries, but the main business costs are not included in the performance appraisal, and the budget control is implemented in the ERP, so the scope of expenditure, standards and the legitimacy of the original bills of the main business costs of the subordinate enterprises are audited to determine the authenticity and legitimacy of the various costs and expenses of the subordinate enterprises.

　　(3) Audit of the completion settlement of the project

　　In recent years, the group company has been engaged in the completion of some repair projects, and the project completion settlement has hired a consulting company with the qualification of the project cost qualification to audit, therefore, it is mainly to audit the project bidding, contract signing, completion acceptance and payment.

　　3. In accordance with the principle of "post-trial investigation, post-trial rectification, and post-trial use", establish a feedback system for the implementation of audit results, strengthen the tracking of the implementation of audit opinions, and regularly organize and carry out inspections on the implementation of the use of audit results.

　　1. For the subordinate enterprises that have issued a rectification notice and ordered to rectify within a time limit, they should pay a return visit in a timely manner and supervise the implementation of the audit opinions, so that the problems existing in the enterprise are gradually reduced, and the same problems will not be repeated, so as to achieve the purpose of checking and correcting violations, preventing problems, strengthening management, and avoiding risks.

　　2. Further strengthen cooperation and communication with all functional departments of the group company, especially the finance department, and timely report the relevant information mastered by the audit department to avoid disconnection between management, supervision and assessment.