Views On Several Issues In The Economic Responsibility Audit Of Cadres Leaving Office

The development of market economy has made every unit and every department have a source of puzzling with the market. Any unit must develop and make progress. It must adapt to the market economy and participate in the market economy. One of the important factors of market economy is supply and demand. Each unit and each department has its own characteristics of "supply" and "demand". As long as supply and demand involve economic exchanges, economic exchanges give managers clear economic responsibility.

Managers have their financial responsibilities. Therefore, the audit of economic responsibilities of cadres has become an important type of audit. Now we talk about several issues in the internal audit of the economic responsibility audit of cadres leaving office.

One of the most basic problems is the audit of the economic responsibility of the cadres leaving the office.

Is it not possible for every cadre who has relations with the economy to carry out an audit? It is impossible and the audit itself does not have so much manpower to carry out, nor is it necessary.

In general, there are three types of "departure": one is to prepare for the appointment to a higher position to serve as a leading position; the two is the maturity of the natural age; and the three is to leave the incumbent position.

There are two problems in the three types of auditing, one is to leave office in the current position, and the other is to have financial responsibility. The two type of audit is related to the following aspects.

With certain responsibilities, the corresponding powers are given.

Economic power has economic responsibility.

First of all, for each department's executive duties, regardless of those businesses, they have the final decision-making power, so they are one of the auditors.

Secondly, every department has power in terms of administrative deputy, but it does not necessarily have economic decision-making power. Only the deputy of economic decision-making power may have financial responsibility.

Therefore, an administrative deputy with economic decision-making power is also one of the auditors.

Third, for some sectors of the economy, such as finance, industry, infrastructure and so on, as long as executives are responsible, they are also one of the auditors.

To sum up, the object of economic responsibility audit of cadres leaving office is the executive duties of each department, including economic decision-making power, administrative deputy position, and ordinary business administrative departments, which are mainly economic exchanges.

Two, the economic responsibility audit process of administrative leading cadres leaving office is a process of internal audit, and there is no difference between the procedures of the audit of the economic responsibility of the cadres leaving the office, the first half of the audit preparation stage, the first half of the audit implementation stage, and the end of audit.

The difference is that after the initial draft of the audit report is formed, we should first seek the opinions of the audited units or submit them to the competent leaders of the units first.

The thirty-seventh chapter of the fifth chapter of the auditing law stipulates: "after auditing the audit matters, the audit team shall submit an audit report to the auditing organ.

Before audit reports are submitted to the audit institutions, the opinions of the audited units shall be sought.

The unit under review shall, within ten days from the date of receiving the audit report, submit its written opinions to the audit team or audit institution. "

In the course of actual operation, some units are formulated according to the specific circumstances in the process of departure audit, and they are first reported to the competent leaders, and then the relevant departments and auditors.

Executing according to this procedure may be beneficial to the administrative leadership of the unit, but it brings greater risks to the audit.

The audit process, especially the modern business audit, can not accurately audit every item.

Where auditing fails, it does not mean that there is no problem in the audited department.

The audited department should also gradually realize that the "draft" or "draft" of the audit report is only the result report of the audit team.

It may also be that there are some problems in the audit department that have not been found in this audit, and the questions raised in the draft "preliminary draft" may not be fully reflected in the report because of incomplete information provided by the auditors.

In regard to the former result, the auditor can not therefore accuse the head of the department or unit entrusted by the audit.

If we do not ask the auditor's advice first, we will bring potential risks to the audit. This risk will ultimately bring legal responsibility to the administrative leaders of the unit.

The audit process itself has risks and risks can not be avoided. In order to reduce risks, the internal audit should seek the opinions of the audited department before submitting the audit report to the audit procedures of the national audit institutions, and submit them to the entrusted departments or units in charge.

Three, the scope of economic responsibility audit reports of administrative leading cadres leaving office, and whether or not audit reports and recommendations of audit reports on economic responsibility of leading cadres leave office are difficult to deal with in actual auditing.

The report on economic responsibility audit of cadres leaving office is different from general financial audit reports.

Generally speaking, the audit of departure is generally a trustee audit. The audit department only makes an objective and fair examination of the economic performance of the cadres during their term of office, and produces a result audit report.

However, some delegate departments or units in charge of leadership require audit departments to submit audit opinions and suggestions.

For the evaluation of departmental administrative leadership, not the terms of reference of audit departments, the auditing department is also not good at making evaluative conclusions.

Therefore, the author thinks that the audit reports on economic responsibility of administrative leaders leave office generally do not put forward specific audit opinions and suggestions.

For the responsible person of the enterprise management department in a unit, he should leave the post audit. Even if he wants to evaluate his performance in the economic management, he should also adopt the review law, comparing the audit results with the standards and requirements of the competent departments, comparing with the economic objectives of his office during the term of office, compared with the principles recognized by the same profession.

Through comparison, it is to evaluate the value of assets during their term of office, the degree of completion of the term target, and the position in the same industry.

Finally, the audit report can provide an objective, fair and realistic basis for the auditor to be entrusted by the entrusted department and the head of the unit.

In the process of economic responsibility audit of cadres leaving office, there are many problems that the internal audit department will encounter in practical problems.

The requirements of internal audit may vary among the leaders in charge.

Internal audit should take care of its position, reduce audit risk, and set up a good image of independent supervision and objectivity and fairness.

Yin Jianjun, Audit Office of Shaanxi Normal University