First, improve the audit quality and give play to the role of audit supervision.

1. Fully perform audit duties and improve audit supervision ability. In the work, we should consciously abide by and strictly implement the audit requirements and procedures to overcome the randomness in the audit process.

2, adhere to the "comprehensive audit, key audit" audit ideas. Due to the expansion of hospital business scale and the increasing complexity of business, the object and scope of internal audit are gradually expanding. Therefore, hospital internal audit should start from the economic work center of the hospital, focus on strengthening the ability of fund management, and improve economic and social benefits.

3. Improve the management of audit plan, so that the annual audit plan is misplaced with the half-year economic work plan of our hospital, so that the audit plan can be truly implemented, establish and improve rules and regulations, and improve the level of financial management.

4. Improve the quality of auditors. Constantly update the overall knowledge structure of auditors, improve their comprehensive quality, and do a good job in education and training of auditors. Only by improving the comprehensive quality of auditors can the audit quality be guaranteed.

Two, update the audit concept, improve the level of audit work

Internal audit provides hospital leaders with analysis, evaluation, suggestions and consultation to help them manage the hospital more effectively. The process of finding problems in internal audit is the process of solving problems. Audit work should not stop at exposing problems, but should stand at the forefront of hospital development, base on the overall situation, serve the economic decision-making and management of hospitals, promote the economic health of hospitals, establish the concept of service first and adopt participatory audit strategies. As far as possible, make suggestions on the difficulties and countermeasures faced by the audited department: actively ask the audited department to make suggestions on its working methods, service attitude and service quality; Give full play to the role of staff assistants in strengthening hospital management and improving decision-making mechanism, and play an important role in hospital harmony.

Third, focus on cost management audit and strengthen audit economic supervision. Under the condition of market economy, hospitals are pushed to the market. The survival of the hospital no longer depends on the will of the higher authorities, but on the acceptance of the hospital by the market and whether the hospital can provide high-quality and low-cost medical services for patients. The market determines the survival and development of hospitals. To carry out normal business activities and provide medical services for patients, hospitals must consume certain manpower, financial resources and material resources. Therefore, the hospital management process is also a process of resource consumption and cost formation. The reason why hospitals must pay attention to cost is that every dollar increase in cost will not only increase the financial burden of patients, but also reduce the income of hospitals and affect the long-term development of hospitals. If the cost problem is not solved well, the benefits of the hospital will not be guaranteed and the competitiveness will become lower. Therefore, the internal audit should take the medical service cost as the basic audit, find out the main problems and major problems in cost management in time, find out the main manifestations and crux of loss and waste, do a comprehensive analysis, and put forward effective solutions and suggestions for the existing problems and their causes, so as to promote the hospital to effectively save and utilize resources and reduce costs, thus improving economic and social benefits.

Four, the use of computer audit, improve audit efficiency

With the gradual improvement of hospital management informatization, the computer information system of our hospital should be networked, which makes the internal audit of the hospital change from the traditional financial audit based on paper books to the business, management and performance audit. With the help of computer audit technology, we can get relevant information in time, shorten audit time and save audit cost, thus improving audit efficiency.

Our department should grasp the pulse of the times, adhere to the guidance of Scientific Outlook on Development, base itself on the inside, give full play to its due role, and make new contributions to the harmonious development of the hospital.

Chapter II Template of Internal Audit Work Ideas

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 and economic contract audit.

2.20xx The focus of audit work in XX year is to improve the quality of audit work, strengthen the implementation of audit opinions, and give full play to the role of internal audit in preventing risks, improving management and improving economic benefits, that is, to improve the audit service function while implementing audit supervision.

Two. Group company's internal audit work plan for 20xx years is as follows:

1. Improve the audit internal control system and promote the improvement and perfection of the internal control management of the Group.

(1) First, improve the internal audit system of the group company, so that the audit work can be based on evidence. According to the types of audit business, we will establish three internal audit systems: audit methods of internal control system of group companies, audit methods of budget implementation of group companies and audit methods of contract management of group companies.

⑵ Internal control system refers to the control system of internal coordination, organization, restriction and inspection formulated by the company to achieve business objectives, ensure the integrity of assets, ensure the authenticity of accounting information and promote the healthy and orderly economic activities. 20xx internal audit should be based on the company's internal control, check and evaluate its implementation, and mainly evaluate whether the internal control is sound, effective and reliable; Under the premise that its internal control system is sound, effective and reliable, whether the evaluation has been seriously implemented and implemented in operation is conducive to the company to determine the audit focus, improve the efficiency of audit work, ensure the quality of audit work, put forward targeted audit opinions, promote subordinate enterprises to improve and perfect their internal control system, and ensure the normal operation of business activities.

⑶ Promote the change of budget management concept through budget audit. At present, the relevant system of expenses in the company is not perfect, and some units take the budget as the standard of expenses (rather than the expense system as the budget standard). As a result, the cost is out of planning, and some projects are beyond the budget. Audit will cooperate with finance and other relevant departments to establish and improve various cost management methods, formulate relevant cost standards, and make them into budget preparation guidelines and normative documents.

2. Focus on business performance audit and combine it with economic responsibility audit.

Internal audit must focus on the company's operating performance audit, mainly the semi-annual operating performance (budget implementation) audit of subordinate enterprises. Through the audit of business performance, we should not only find mistakes and prevent disadvantages, but also find problems and correct them in time. Internal audit should pay attention to the following issues when carrying out business performance audit: business performance audit must be combined with economic responsibility audit and other special audits. Economic responsibility audit is to audit the business objectives, the completion of business tasks and their authenticity of the operators of subordinate enterprises in the year or during their term of office. Group companies should not only strengthen the outgoing audit, but also do a good job in-service audit, and attach importance to the evaluation of the operating performance of leading cadres in subordinate enterprises.

(1) Operating performance audit of subordinate enterprises (annual audit and semi-annual audit):

Through the 20xx annual operating performance audit of subordinate enterprises, the audit report is issued and submitted to the assessment team of the group company as the basis for the assessment of subordinate enterprises.

Through the 20xx semi-annual budget execution audit, we found some problems in the budget execution process and internal control management. Focusing on the Group's annual business objectives, we urged them to correct the problems, implement the Group's business policy, and implement management measures to improve business efficiency.

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

① Audit of income contract

The group implements centralized management of funds, and the income of all enterprises should be included in the budget management and accounted for, and small treasuries are prohibited. Therefore, it is necessary to audit whether the income items of subordinate enterprises are included in the budget management, whether the income amount is recorded, and whether the internal control of income is sound and effective.

(2) Tracking and auditing the cost expenditure.

Group companies sign business responsibility letters with subordinate enterprises, but the main business costs are not included in performance appraisal, and budget control is implemented in ERP. Therefore, the scope, standards and legitimacy of the original bills of the main business costs of subordinate enterprises are reviewed to determine the authenticity and legitimacy of the various costs and expenses of subordinate enterprises.

(3) Audit of project completion settlement.

In recent years, there have been some repair project completion settlement in the group company, and the project completion settlement is audited by a consulting company with engineering cost qualification. Therefore, it is mainly to audit the project bidding, contract signing, completion acceptance and payment.

Three, according to the principle of "to be investigated after the trial, to be rectified after the trial, to be used after the trial", to establish a feedback system for the implementation of audit results, to strengthen the tracking of the implementation of audit opinions, and to organize regular inspections on the implementation of audit results.

1. For subordinate enterprises that have issued rectification notices and ordered rectification within a time limit, supervise the implementation of audit opinions, gradually reduce the problems existing in enterprises, prevent similar problems from happening again, and achieve the purpose of checking violations, rectifying deviations, nip in the bud and strengthening management.

2. It is necessary to further strengthen cooperation and communication with various functional departments of the group company, especially the financial department, and report the relevant information held by the audit department in time to avoid the disconnection between management, supervision and assessment.

Four, increase publicity, improve the internal audit environment, strengthen the training of auditors, and further improve the quality of audit work.

1, 20xx years, the audit team personnel flow, lack of audit posts, resulting in the annual work objectives can not be fully implemented. 20xx is equipped with auditors according to the post setting, which enriches the strength of the audit team.

2. Assist and cooperate with relevant departments to improve and perfect the internal control system, so that the management is systematic, the audit is based and the punishment is stipulated, and further play the role of participating in the operation and management before, during and after the audit.

3. Make use of the company's magazine to publicize the internal audit, report some cases that make the audited unit increase the benefits through internal audit, or hold regular discussions with the bosses and related departments of the company's functional departments and subordinate enterprises, so that all employees can understand the role of internal audit in the enterprise, especially the leaders of subordinate enterprises can fully support internal audit from understanding and attaching importance to it, and lay a better foundation for the further development of internal audit.

4. Through the audit return visit, the rectification of audit problems will be implemented. At the same time, the audit department can understand the demands of subordinate enterprises and the difficulties in solving problems, deeply understand the business situation of enterprises, and better serve enterprises.

5. Conduct business training for existing internal auditors and organize participation in international internal auditor qualification examinations. , constantly enrich business knowledge, improve the quality of auditors, to meet the needs of new tasks.

The third internal audit work idea template

In order to further standardize financial management, improve the efficiency of capital use and prevent the loss of state-owned assets, according to the requirements of higher authorities and the actual situation of the college, internal audit work will be carried out from this year. The annual internal audit work plan of our hospital is now formulated.

I. Annual audit objectives

The internal audit work is guided by Theory of Three Represents, based on the national financial regulations and financial management system, focusing on the authenticity, legality and efficiency of financial revenue and expenditure behavior, combining the main tasks of our annual work, building a clean and honest party style and anti-xx work, and taking promoting management, preventing capital risks, improving the efficiency of capital use and improving services as the starting point of the audit work, aiming at rational and scientific use of educational resources and preventing extravagance and waste. Make an objective evaluation of the financial revenue and expenditure behavior of the audited entity, put forward audit opinions and suggestions on the problems found in the audit, and help and urge the audited entity to make timely rectification.

Second, the content of the audit

1. According to the requirements of internal audit, conduct internal audit on the use of teachers' allowances, student scholarships and grants, class fees and internship fees in a planned way;

2. According to the requirements of internal audit, carry out internal audit on the collection of tuition fees and teaching materials in the work department of RTVU in a planned way;

3. According to the requirements of internal audit, conduct internal audit on the financial revenues and expenditures of the affiliated middle schools in a planned way;

4. According to the requirements of internal audit, conduct internal audit on the collection of tuition and book fees of adult education departments in a planned way;

5. According to the requirements of internal audit, audit the financial revenue and expenditure of logistics group in a planned way;

6. According to the requirements of internal audit, conduct internal audit on the use of hospitality in the college in a planned way;

By carrying out the financial cycle audit, the audit work will be standardized and institutionalized, the financial management of the department will be evaluated in time, the prevention in advance will be strengthened, and the self-discipline of the department management will be promoted.

III. Audit Methods and Scope

The audit method is: first, each unit conducts self-inspection and forms a self-inspection report; Secondly, internal auditors use the methods of consulting materials, individual interviews and audit investigations.

The scope of the audit is: the financial revenue and expenditure of the teaching department and related units since _ _ _, in which the teaching department students' scholarships and other items are randomly selected for one grade.

Fourth, the timing.

1, internal audit of the teaching department in the first half of the year;

2. In the second half of the year, audit RTVU's work department, affiliated middle school, adult education department and logistics group (Yuyuan Company).

Verbs (short for verb) provide relevant information.

1, student scholarships, grants, evaluation methods, evaluation procedures, evaluation results; The use of information such as class fees and internship fees.

2. Teachers' allowance and allowance distribution and secondary distribution methods at college and department levels.

3. The basis for charging all kinds of students by RTVU departments, affiliated middle schools and adult education departments; Basis of various charges of Logistics Group (Yuyuan Company).

4 documents, approval forms, monthly summary forms, etc. It is related to the reception and hospitality of the college.

Other related work of intransitive verbs

The internal audit work of the college was led by the College Supervision and Audit Bureau, and relevant personnel were transferred to form the internal audit working group of the college in. The working group carried out its work according to the relevant national, provincial and municipal documents and the regulations of the Ministry of Education on the internal audit of the education system. All units affiliated to the college should actively cooperate and do a good job in internal audit, so that all undertakings of the college can develop well and quickly.