英语职称论文发表，On the strengthening of tobacco industry audit statistical work several ponders
Abstract: Auditing statistics as the audit work important constituent, is the use of scientific statistical method on audit work and audit results statistics, is generated in the working process of information, intelligence, results in the audit report of the concentrated reflection, is the audit organs work results and effectiveness of the direct embodiment. The audit work is done again well, also cannot leave statistical work, for business enterprise managers management company to help. This article first elaborated the audit statistical work on the tobacco industry the importance of internal audit work, and then analyzes the tobacco industry audit statistical work of the existing problems, and on this basis put forward the improvement proposal, aimed at strengthening the statistical work and improve the quality of audit, internal audit work overall level.
Key words : the tobacco industry; statistics audit
One, statistical audit work for the role of the tobacco industry
( a ) timely summary of audit data, directly reflecting the results of the audit
Statistical audit work consisted mainly of audit projects include registration, audit and audit statistical analysis statistical report summary. Audit projects include documented audit project about the situation of the original data, tobacco audit department through audit projects include can directly generate the monthly, quarterly and annual audit statistics, ranking audit department can collect that pursue course down to the level of audit department audit statistics. Audit statistics reflect a unit, a region and even the country tobacco audit institutions, in a certain period of time the audit unit number, audit identified problems, audit, audit results of treatment implementation, audit results using the development situation, the audit project audit workload, operational funds and other statistical information. It uses statements and statistical data to directly reflect the audit work, recorded the audit results, as the leader of the audit organ about audit work provides direct basis.
( two) to achieve the " audit the level on the job" to provide direction and guidance
Statistical audit work is not only for the past audit results summary, better able to provide direction and guidance after the audit work, can be said to be improving the quality of audit" vane" and" intelligence group". Especially for the tobacco industry internal audit internal audit staff is relatively small, the tobacco industry, how to use limited resources to achieve better results, improve the efficiency of audit, audit has been the tobacco problem. Each prefecture-level companies audit department audit reports for reference, the company targeted audit review, not only improve the efficiency, but also to improve the quality of audit work and audit results provides data, so as to better guide the audit work.
( three) for management evaluation and improve enterprise management provides basis
Internal audit is the ultimate goal of management evaluation of company management level to provide evidence, in order to improve business performance to provide management advice. Statistical audit work as the management and audit departments articulation of the bond, its importance is self-evident. Audit report on statistical analysis by reasonable analysis, put forward some management suggestions, with the most direct" problem - Analysis - Recommended" mode, make the enterprise managers to minimize the time more audit results and suggestions for management, so that the statistical work of the internal audit department audit is the most direct and management communication effective way, again outstanding audit work, not through the audit statistics and management, also can not reflect its value.
In two, the tobacco industry audit statistical work of the existing problems
( a ) the tobacco industry audit statistical work basis
Tobacco industry audit statistical work basis mainly displays in three aspects: one is some units in charge of the leadership and specific statistical personnel to audit statistic service important role in understanding profound enough, to audit the statistical work no attention; two levels of tobacco internal audit organization staff lack of statistical theory of knowledge, the tobacco industry is the basic financial auditor audit origin, lack the necessary knowledge of statistics, and statistical background staff due to the absence of certain audit practice, to audit specific operations do not quite understand, this resulted in filling in the audit reports, staff of the statistical indicators and identify problems cannot correspond well, can not properly will be reflected in the audit business documents the problem accurately fill in audit account and report the corresponding statistical index, statistical data is not accurate enough to.
( two) the tobacco industry urgently need to establish their own audit system of statistical indicators
At present, the tobacco industry statistics audit department audit, audit mainly use associations and other institutions issued audit report and statistical index, these index of forms for reporting statistics mainly around the Municipal Audit Department ( bureau ), with and without consideration of the tobacco industry internal audit of the actual situation of the tobacco industry, the practical significance of the limited. The majority of the auditor in the audit account ( fill in the original records ), is mainly based on the audit report ( investigation ), the letter of audit decision audit business documents. However, the tobacco industry audit project audit report of the audit ( investigation ) found the main problems of qualitative and definition and audit of promulgation audit statistics in statistical indicators will be compared many entry and exit, lead auditors in establishing fill in account book and report forms can not accurately distinguish which belongs to the class of problems, sometimes the audit report reflect the problem is to fill in the amount of irregularities in the. And the audit statistics index and also lack the necessary authority, leading to statistical personnel in actual fill in the audit account and report process, the audit ( survey) find out main problem reporting can better grasp, there statements given statistic index and the actual results of the audit discrepancy. A common problem is many auditors unable to accurately grasp the statistical indicators of the meaning, the audit identified generally fill a column for the statistical indicators of the" other", from the audit ledgers and statements cannot see audit ( investigation ) found mainly the nature of the problem. Therefore, to establish their own audit statistical index system and the authority is tobacco audit statistic service problems.
In three, to improve the tobacco industry audit statistics level several suggestions
( a ) to speed up the system construction, and strictly regulate the procedures, establish the system of rewards and penalties
Began to carry out 1997" audit institutions audit statistic service provision" fourth pointed out explicitly" audit statistical work to execute unified leader, classification responsible, centralized management", the tobacco industry audit statistical work to upgrade the level of the first from the institutional mechanism meet the stipulated requirements, continue in the entire industry promote the deepening audit appointment. Audit appointment system is the tobacco industry audit system major reform, in summing up past experience based on forward and promotion. Either the system or the actual operation, the promotion of the appointment system of the tobacco industry to strengthen internal audit independence and authority, from the institutional mechanisms for the audit work paved the way. The second is to improve and standardize the system of audit statistic service program. Not only for statistical criteria, statistical indicators and statistical reporting time carries on the strict stipulation, to audit the statistical work of the original data extraction, audit the accounts table to fill in the report of confidentiality and reporting of the whole process, should have a strict system of procedures for. Finally, to audit the quality of the statistical work as assessment audit department, personnel is an important part of the system, on the basis of the relevant procedures, the Department personnel evaluation of reward and punishment.
( two) the establishment of a scientific and rational system of statistical indicators of tobacco industry audit
Audit of statistical index reflect the audit work and audit work and the basic concepts of these concepts in a certain time, space within the specific value, the former is audit statistical indicators of design patterns, the latter is the complete form of audit statistic index. Determine the audit statistics index system, establish a set of suitable to the audit work audit statistic index system, is the premise condition of audit statistic service. As mentioned the tobacco industry at present still use the audit report and audit report, the tobacco industry guidance limited; and statistical indicators of rationality is the audit statistics can play a key role, but also external supervision mechanism, internal organs and the internal audit institution evaluation of internal audit, internal audit, internal audit the main basis of personnel work. Tobacco industry audit organs need to construct a set of scientific reasonable and suitable for their own industry characteristics of the audit system of statistical indicators and statistical audit report style. On the index system construction process, should give full consideration to the tobacco industry's own characteristics, accomplish "three combination, three reflect": scientific and rational manner of total index and index of combined, direct index and indirect indicators of binding, currency index and non monetary index to combine, can truly reflect the results of the audit, the audit results and the audit efficiency. Through continuous improvement improve the industry audit system of statistical indicators can scientifically and reasonably, character properly, have maneuverability, can accord with the objective reality, and with appropriate advance, achieve comprehensive and accurate, not repeat, not missing.
审计英语职称论文发表( three ) strengthen the leader takes seriously, catch good team construction, increase groom strength
At present, tobacco industry leadership is concerned only with much to sell cigarettes, realizing how much profit, profit growth, and many state-owned capital and realized how much the value of performance index. Can say only the immediate attention of digital level, lack of internal management problems seriously, on the audit statistics reflected the audit results are ignored. If you want to make the audit work achievement, we must change the individual leadership concept, pay attention to internal management and operation of reasonable and normative, pay attention to application of audit statistic service reflected the results of the audit, strengthen the audit staff and communication, promote the audit personnel's enthusiasm. Audit statistical personnel shall remain relatively stable". Combined with the tobacco industry is real, the author thinks that we should in the basic unit in the selection of a serious and responsible, meticulous work and has a certain theoretical basis for the personnel as the position, and targeted to the entire industry audit statistical personnel conduct regular training, make statistical audit personnel to have the work requirements of the audit, statistics, computer, laws and regulations aspects of the professional knowledge and ability. There is to try to keep the audit staff troop the stability, statistical audit work has strong continuity and specialty, the frequent replacement of the audit work quality and level have a great impact, so the audit statisticians should try to reduce variation. For practical need to change, must make a good transition.
/To sum up, audit statistical work is audits the work the important link, is on the audit can play a key role. At present, the tobacco industry audit statistic job still is existing foundation, index system is not standardized, analysis report is not careful, thorough and other issues, to perfect the audit statistical work still has a long way to go. In this process, we should take "two first" as the core values, to "strict norms, efficient, full of vitality" as the highest requirements, continue to promote the audit appointment system, normative and unified index system, catch good team construction, change the functions of audit, audit statistical work, as " cigarette on the level of" contribution an own strength.