Jilin Provincial Audit Department inspection work to develop audit corrective measures _ News Channel Network _ _ China accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In order to fully carry out the duties of auditing and supervision, and earnestly safeguard the authority of the state auditing organs according to law, and further strengthen the standardization and institutionalization of the audit and rectification work. Recently, the Audit Office of Jilin Province has formulated the Measures for Audit and Rectification and Supervision (hereinafter referred to as " "), A total of four chapters 35, respectively, the division of responsibilities, rectification and supervision procedures and requirements, the relevant work measures were explained and explained, the effective promotion of audit decisions and transfer processing to implement the rectification in place. "Measures" clear the main responsibility for rectification and supervision. The rectification and supervision office shall bear the daily affairs and coordination management of the rectification and supervision work, and shall be responsible for communicating and coordinating with the supervisory departments of the leading organs of the provincial party committee, the provincial government and the provincial people's congress, and completing the supervision and handling work; Plan, according to the need to carry out the rectification of the implementation of the situation on-site inspection and key inspection; put forward the unit to correct the corrective action to take the necessary measures and accountability of the responsible responsibility for the main responsibilities. The director (director) of the office (room) and directly under the institution is the first person responsible for the rectification and supervision work, and has direct responsibility for the rectification and supervision work. Leading organs and supervisors of the leadership requirements of the audit rectification and implementation of the matter, by the corresponding business (room) specifically responsible for supervising the implementation of the rectification report issued and copied to the rectification and supervision and inspection by the rectification and inspection office on behalf of the Audit Office draft summary analysis , Feedback to the relevant departments to supervise the results. "Measures" provides the main content of the rectification and supervision. Actively encourage the audited entity to "rectify" and allow the audited entity to rectify within the agreed time limit. The auditing rectification period should strengthen communication with the audited entity and supervise the implementation of the rectification and rectification matters and improve the rectification efficiency. In the course of the audit implementation, the audit team to the audited units of the previous year's audit results of the rectification of the implementation of the situation to check whether there is a rectification of the report but the actual rectification, or did the rectification and then to restore the status quo and other irregularities. The audited entity shall, in accordance with the prescribed time limit, give a written feedback on the implementation and rectification of the situation, and explain the reasons for the failure to implement the rectification on time and form the "audit rectification statement". The business offices (chambers) shall submit the Report on the Implementation of the Audit and Rectification, the Implementation Report on the Implementation of Audit Transfer and the Implementation Report of the Audit Report. Some of the nature of the problem is relatively serious, but the evidence is not sufficient enough, if necessary, the field can check the truth of the rectification of the situation. The audited units refused or did not provide rectification, resulting in audit decisions, audit reports and transfer of books and other audit documents listed in the issues have not been implemented, to be audited units of the main person in charge and the relevant responsibility for interviews. "Measures" to strengthen the rectification and supervision of the work measures. Strengthen the audit and rectification management system construction, the audit project results and rectification of the implementation of the whole process of tracking, corresponding to rectification, rectification in place, rectification is not in place, no rectification and other conditions of the implementation of normalized dynamic management. On the positive rectification in place, the real problem to be sold, to promote the audited units and departments to improve the work of the initiative and enthusiasm. Establish and improve the audit rectification and notification system, and actively take the initiative to do the audit and rectification of the experience and practice, in the appropriate scope of the forward; repeated investigation and repeat, the audit is not in place, refused and delayed rectification and cause serious consequences, Channels to be notified within a certain range. The establishment of the audit rectification inspection work annual assessment system. The end of the year to implement the audit rectification of the assessment, and the results by the "Audit Office of Jilin Province Audit Office (room) performance appraisal method" and "Jilin Province Audit Office annual civil service performance appraisal implementation (Trial)" into the Office of the performance appraisal The