地勘单位内部审计技巧与方法探讨

Discussion on the Skill and Method of Internal Audit in Geological Exploration Units

内部审计工作具有高风险、高难度和挑战性特征。开展内部审计之前应理解和掌握重点的审计资料:第一,查阅被审计单位的规章制度;第二,掌握上级下达的各类技术经济指标;第三,了解和掌握被审计单位的重要经济合同、收款情况及其与年度入账的经营收入、拨款项目之间的重要关系;第四,测算被审计单位总计盈利能力和水平。内部审计应重点分析盈利能力指标、偿债能力指标、资产使用效果指标、发展能力指标、年度计划完成情况指标、安全和质量情况评价。审计抽查重点会计凭证、重点会计业务、核对账表、账物关系是否相符,重点抽查可能容易被个人使用的单位固定资产、材料物资。

This paper argues that before internal audit, we should refer to the rules and regulations of the auditees, and master all kinds of technical and economic indicators assigned by the superior. On this basis, we should also understand and grasp important economic contract, collecting bill, annual booked operating revenue and the important relationship between funding projects of the auditees, In addition, the total profitability must be calculated. Furthermore, this paper points out that the key points for internal audit are to analyze profitability indicators, credit capacity target, assets using effect index, development ability index, the annual plan completion indicators, and safety and quality evaluation. Audit test should be focused on accounting document, the key accounting business, checking the account table, the fixed assets and material sunalies of the units which cnnld on^ilv ho ~,,,- ,-,o,.~,~,,~l