Financial audit; Supervision; Internal Control At present, the enterprise's own internal control system has been further improved. At the same time, Sino-Canadian Finance Company has made active exploration and research on financial audit supervision, and achieved certain results, which has played a very positive role in promoting the refined management, economic development and group operation of enterprises.
I. Positive Significance of Internal Control and Financial Audit Internal control mainly refers to a means adopted by various departments of an enterprise to implement corresponding management and achieve business objectives. Further strengthening the internal control of enterprises can provide great guarantee for the survival and development of enterprises, so the internal control of enterprises plays an important role in the process of completing their own business objectives [1]. Financial audit is an important activity for enterprises to practice accounting supervision function, which can effectively prevent their own business risks and promote the further standardization of financial accounting. At the same time, financial audit has a great positive impact on ensuring its own internal control and capital security. The main purpose of enterprise financial audit is to avoid technical mistakes in accounting, prevent corrupt behavior of relevant staff, and ensure the legality and high quality of accounting content.
Second, the lack of internal control and financial audit work
(A) to help find the defects of internal control
1. Internal control inspection is a mere formality. Many enterprises have implemented internal control. After a period of development, the actual internal control work is still very rigid. The inspection work is simply organized in combination with control, without too much involvement in the substantive activities of program control points, so it is difficult to accurately find the deficiencies and loopholes of internal control at the first time. In this case, we can find that the score of internal control inspection is very high, but in the face of various audit inspections, we find many problems.
2. Internal control system is not implemented in place. At present, the internal control work only pays attention to the system construction, but does not pay enough attention to the follow-up implementation and management of the internal control system, resulting in insufficient system implementation and inadequate implementation. In the operation of enterprises, once the relevant problems are encountered, the internal control system must give way to the actual operation, which gradually leads to the marginalization of the internal control system and the inability to exert its binding force. In the face of some practical problems, flexibility is usually used as an excuse to not follow the process, which leads to the loss of seriousness and rigidity of the internal control system. The implementation of internal control systems such as engineering construction, asset management and control, production and operation is too chaotic, and the internal control system of enterprises cannot be effectively implemented and implemented.
(two) to help find the shortcomings in the financial audit work.
1. The financial audit is one-sided and cannot play its due role in the production and operation of enterprises. For a long time, some enterprise departments in the enterprise have not carried out effective audit work, and the financial audit only stays in the audit content, that is, one-sided emphasis on the integrity and accuracy verification of original accounting vouchers, statements, account books and vouchers, and no effective supervision over the audit of economic indicators such as expenses and costs and the implementation of relevant internal control systems; Simply pay attention to the business matters of financial institutions, without delving into the reasons and rationality, and lack good communication and exchanges with business institutions. We can't make corresponding changes with the change of management, which leads to many omissions in the internal supervision system and the effectiveness of financial audit itself is seriously insufficient.
2. Lack of strong awareness of risk prevention In the daily operation of enterprises, many financial auditors simply engage in auditing work and have been divorced from actual production activities for a long time, and their awareness of risk prevention has gradually faded. Because they don't have much practical production experience, and the education and training of auditors in enterprises is often a formality, it will not have much impact, which leads to the lack of strong supervision and narrow supervision scope of financial auditors, which makes them lack strong sensitivity to the risks faced by the actual business of enterprises.
Third, help enterprises how to improve financial audit supervision and improve the level of internal control management.
(I) Assisting in unifying financial auditing standards It is suggested that the enterprise's own financial auditing work should be fully integrated into internal control and business work, and scientific auditing standards should be formulated. Under the internal control standards, the key points and key control points of financial audit should be determined. According to the requirements of the corresponding control points, the daily and special audit contents are audited point by point, which changes the previous simple activities such as checking vouchers, statements and account books. Financial audit should introduce internal control procedures and adopt the whole audit mode before, during and after the event to control business risks in time.
(2) Enterprises that assist in standardizing the financial audit procedures should strive to build a complete financial audit process, effectively standardize the audit of specific business work, and establish a sound financial supervision network. First of all, it is necessary to build a long-term audit early warning system, discover potential risks in time and give early warning. Enterprises need to combine the corresponding operation process of ERP, move the audit key control points forward, and advance to the position of PM and other modules, fully consider the business management needs of enterprises, give early warning in a timely and efficient manner, organize and adjust the audit focus at the first time, and further improve the management work. Secondly, establish and improve the reporting mechanism of major issues, and deal with changes in financial policies and new business according to this system. Finally, build a regular notification mechanism. The financial audit institution must report all kinds of problems found in the audit to the superior in time, and follow up the rectification situation to ensure that the problems are controlled and solved in time; Financial audit institutions also need to timely inform the audit organization, personnel transfer, annual audit planning and so on.
(III) Assist in actively establishing a financial audit team, and actively build a financial audit team to better serve the internal control management of enterprises. Enterprises should actively introduce professionals from outside, and strive to comprehensively improve the working ability and level of the financial portfolio team. In addition, it is necessary to strengthen the training of internal financial auditors, effectively improve their business skills, clarify the risks faced by enterprises, and fully implement the internal control system.