Fan: Audit Personal Summary Computer Accounting and Audit Personal Summary This semester, we set up a computer audit training course. As an accounting major student, I have a deeper understanding of auditing and a certain basic knowledge of auditing by studying the textbook knowledge and practical operation of computer auditing. In addition, in practice, through specific business operations, we can improve the ability to analyze and solve problems, and also cultivate the spirit of unity, mutual assistance and learning and communication among students. As a highly applied discipline, audit is an important economic management work in practical work. It is essential to improve economic efficiency. With the development of economy, the status of audit becomes more important. Only by mastering the method of computer-aided auditing theory can auditors meet the needs of information development. In today's society, mastering computer-aided auditing technology has become an essential ability for every auditor. Learning computer-aided auditing not only taught us how to analyze and check data better, but also made us combine theoretical knowledge with practice, which laid the foundation for our future work.
First, the teacher divided the study tasks for us, then each class was divided into several groups, and each group divided the tasks. The teacher sent us the working papers, and everyone in our group had their own learning tasks. Through the teacher's explanation, I can understand the content of the working paper and learn to fill in the working paper. The teacher explained the working papers in the form of ppt. After class, group students download the teacher's courseware and review it again, which can deepen my understanding of the working papers. By studying the computer audit course, I realized the importance of group work and cooperation, which is also a skill that we must learn in our future life and work. Everyone should complete their own tasks, participate in group discussions and obey the group leader. Only with the ability of unity and cooperation can we be handy in future work. After six weeks of basic knowledge study, we ushered in the first computer training. The first time I came into contact with the operating system of computer audit software, I realized the convenience and quickness of audit software. In the past, we had to manually search the vouchers one by one, but with the help of the computer, we can get a list of query results by inputting the query conditions. The powerful function of audit software has brought us great convenience and greatly improved the work efficiency. Through basic audit simulation training, I learned how to use audit methods, mastered the application of review method, mediation method and audit sampling method through experiments, and learned the test and evaluation of internal control; Grasp the importance of audit and the application of audit risk; Through the concrete comprehensive case analysis, my ability to review and analyze comprehensive audit cases has been improved; Through this training, through the filling and auditing of experimental audit reports, I learned the complexity and arduousness of audit work, and also improved my ability to write audit reports. This computer audit training allows us to get in touch with audit software in advance before entering the society, so that we can better understand the audit methods and principles in our future work and lay a good foundation for our future work.
Although there is not much time for computer audit training, we really understand the importance of auditing through teacher Ning's detailed and serious explanation, and we also deeply understand that we must be down-to-earth and not cheat in real accounting work. The purpose of training is to combine the theoretical knowledge we usually study with the practical operation, further consolidate the basic theory we have learned, analyze and make progress with knowledge, and learn how to use knowledge to improve the ability to analyze and process results. By the end of the training, I have acquired certain auditing practice ability, but through this study, I found that my auditing knowledge is not solid and I am not very clear about the specific auditing workflow. I think it is enough to learn some book knowledge, which can be well applied to practical work. In fact, the book knowledge we learned at school is only theoretical knowledge. Only through practical training can our theory guide practice, and only in this way can it be better combined with future accounting work. At the same time, after this training, I found my lack of theoretical knowledge. When the teacher mentioned theoretical knowledge in this operation, it was difficult for me to recall it, indicating that the basic knowledge I had learned before was not solid enough. I have been studying accounting for more than three years, and my college time is coming to an end. Being careful is the basic requirement for students of this major, but there are still these problems. In the future study, we should do everything well, improve work efficiency and form good habits. Thanks to Mr. Ning for teaching us. Although we have many shortcomings, Mr. Ning's patience has never dropped sharply. Always answer our childish questions over and over again. Thanks to my team members, we learned to unite and cooperate to complete the learning tasks again and again. The learning process is really beautiful, and we need to remember it with our heart.
Fan: The auditor personally concluded that I entered the audit office on July 1 20xx. In the past three months, I have been keen on my work, demanding myself strictly, putting myself in a proper position, and always maintaining a "cautious" and "self-disciplined" attitude.
As an auditor, I have insufficient work experience, more than enough theory and practice, and little contact with audit-related laws, regulations and working procedures. Therefore, only by constantly strengthening learning and enriching yourself can we better enter the role and do a good job.
In the past three months, I participated in the audit of settlement book, the visa of sporadic projects, the cash inventory and the spot check of the cash accounts of the Finance Department. In the process of audit, I found that internal audit is a knowledge accumulation work, and its responsibility is supervision, inspection and audit. As an auditor, we should not only master the methods and skills of communicating with the auditee, but also have a high-quality audit work level. Only by providing high-quality evidence can the auditee be convinced. However, when communicating with the auditee, it is inevitable to encounter uncooperative situations. We just need to improve our professionalism to establish our prestige. As the saying goes, be honest and don't give orders. His body is not straight, although he disobeys. Solve problems with sufficient professional ability, never find fault and insist. It may be a better choice to communicate privately on unimportant minor issues.
Although there are not many audit projects that I have contacted at present, I will have a good attitude, correct attitude, dare to tell the truth, communicate with leaders, consider the overall view of the problem from point to line and from part to whole, provide services for all departments from the company's interests, and maximize the value of internal audit.
Fan Wensan: The auditor's personal summary time flies. The busy 20xx year is coming, and a brand-new 20xx is coming. Looking back on this year's work experience, I have many feelings and can sum up the following points:
I. Work Review
1. After the Spring Festival, I followed the arrangement of the organization and went to Qianmen Sales Department for an internship. There, I started from the front desk and studied the most basic account opening work seriously. In the finance of the business department, I also learned the financial management of the securities business department that I have never been exposed to before. At the same time, I took the time to study and passed the qualification examination for securities practitioners.
2. After returning to the company in April, complete the company's 20xx annual document arrangement with good quality and quantity. According to the problems existing in filing, the Detailed Rules for Audit Archives Management revised in 20xx was revised.
In March and May, he participated in routine audit and economic responsibility audit of Pudong Avenue in Shanghai and infrastructure audit of Lingshan Road in Shanghai. Especially the infrastructure audit project, this is my first time to participate, and I have learned a lot of professional knowledge in this field from my colleagues, which has increased my audit experience.
Generally speaking, the second half of the year should be spent in constant business trips, constantly checking the work from one business department to another, which is very fulfilling and rewarding. In the busy work, I learned a lot of unprecedented knowledge about my own business, which really deepened and enriched my understanding of internal audit and its importance. In view of the problems existing in the internal management of subordinate business departments, my colleagues and I always actively respond, use our brains under the macro guidance of the leaders, and try our best to complete the task with the fastest speed and the highest quality. Of course, I will often encounter such difficulties in my work, but I will always overcome all obstacles to complete the internal audit with good quality and quantity. Through one year's internal audit work, individuals have also accumulated.
Tired of some immature experiences:
We should pay more attention to the understanding of the importance of internal audit and enrich the means and methods of internal audit. Constrained by traditional ideas, many people still think that internal audit is a cost center. This view has great limitations. Internal audit serves all levels of the organization, whether in the form of "hard currency" or "soft currency", it can bring benefits to enterprises and increase organizational value. It is necessary to study where the value of internal audit is embodied, how to provide services for many internal and external customers, and how to realize value-added. The experience of internal control and risk management audit should be regarded as the product of internal audit and shared with all employees for knowledge management. At the same time, according to the requirements of profit center or investment center, the internal audit institution is managed to face external competition and accept the test of the market.
Generally speaking, in 20xx, I personally strictly carried out the instructions of the leaders, worked in place, was serious and responsible, and successfully completed all the tasks assigned by my superiors, but my personal work experience and business knowledge were slightly insufficient.
Second, the requirements for their work in the coming year
1. Since I haven't worked in the sales department before, I still have to learn from my colleagues, be diligent and ask questions, and constantly enrich my business knowledge.
2. Use spare time to strengthen the charging and learning of new audit knowledge, especially the learning and updating of new rules and regulations of securities business. In order to grasp the key points of work more carefully in the future work. Better complete all work tasks.
3. Always remember that "details determine success or failure"
The work of internal audit requires us to handle everything carefully and not be careless. Every little detail may affect the final success. Therefore, I should always remember the "fine"
Section determines success or failure ",and every little thing in the work is done well and in place. Only by paying attention to details and doing small things in detail, work efficiency will naturally improve.
As the saying goes, "high-rise buildings rise from the ground" and "no pains, no gains". In 20xx years, I will always encourage myself with sureness and diligence.
Fan: Personal Summary of 20xx Annual Audit Personal Summary of the Audit Department Over the past year, according to the requirements of the Chairman, the Audit Department has strictly implemented the internal auditing standards of China and the internal auditing system of the Group, actively explored and improved the internal auditing work, and successfully completed various auditing tasks. The internal audit work of 20xx is summarized as follows:
First, leaders attach importance to it.
The supervisory service function of internal audit has been further strengthened. The Chairman attached great importance to and supported the internal audit work, made it clear that the purpose of internal audit was to "supervise services, check and correct mistakes, and promote management", and asked all audited units (departments) to face up to problems and actively rectify them in a highly responsible spirit. In order to strengthen the company's management and supervision system, promote the implementation of the company's various systems, further improve the economic benefits of the Group, and give full play to the role of the Audit Department in the management of the Group, in the second half of this year, the Group further clarified the responsibilities of the Audit Department and equipped corresponding professionals. According to the operation and management of the Group, the Audit Department formulates the audit work plan, determines the key items and scope of supervision and audit, and gradually improves the internal audit work system and work guidelines. The internal audit work is gradually programmed and standardized, and the supervision service function is further strengthened.
Second, the process control
The internal audit supervision service has achieved initial results. Under the correct guidance of Director Zhang, the Audit Department focused and purposefully carried out daily supervision and special audit work in combination with the specific conditions of branches, subsidiaries and departments. The audit work has basically received the cooperation and support of the audited entity, and the main audit items have been basically completed as planned. More than 60 items were audited in the whole year, including more than 20 related negotiations, and the final negotiation price ratio was at the original level. Timely issue review opinions (or audit reports) on all audit matters, giving full play to the supervision and service functions of internal audit.
III. Project Audit
According to the company's internal audit system, the audit department conducts a separate audit of the ongoing projects. Auditors focused on checking and checking the accuracy of the reported project content and engineering quantity calculation from the aspects of project approval procedures, cost control and contract management. When necessary, auditors will investigate the site together with relevant project management units, and try their best to put forward audit opinions with the best cost performance.
Four, strengthen management, lay the foundation for internal audit work
The establishment of auditor's post responsibilities, according to the requirements of group leaders and the re-adjustment of departmental responsibilities, we further clarified the post responsibilities of each position in the department, and on this basis, determined the relevant workflow and work requirements, which provided the necessary organizational guarantee for the orderly development of departmental work.
Establish a basic audit system, establish a sound internal audit system, and standardize internal audit behavior. To this end, we have drafted a number of management systems, such as Code of Conduct for Audit Supervisors, Process of Handling Cases by Discipline Inspection and Supervision, and Work Discipline for Internal Auditors, and made detailed provisions on some audit matters. By standardizing audit procedures and controlling some business processes, the audit quality is improved, the audit risk is reduced, the transparency of internal audit work is increased, and the independence, objectivity and impartiality of audit work are ensured.
Self-discipline of auditors The establishment and effective operation of the Code of Practice for Audit Supervisors and the self-discipline of personnel are the necessary conditions for the company's sustained and stable development and the premise of audit work. Auditors can strictly abide by the rules and regulations of the Group and the Code of Practice for Auditors in their work, which basically meets the ethical requirements of auditors in the International Standards for the Professional Practice of Internal Auditing.
Verb (abbreviation of verb) summarizes experience and reflects on the shortcomings in work.
In the past year, although the internal audit has made some achievements, there are still some shortcomings, which are mainly manifested in the following aspects: First, because the audit department was not established for a long time, the branches, subsidiaries and departments did not know enough about the audit supervision department, and their responses to the work were not timely and comprehensive enough. It is not conducive to the audit department to fully and accurately grasp the relevant situation; The second is the allocation of professionals in the audit department; The third is the professional skills training of auditors. The quality of internal audit depends largely on the professional quality of auditors. We should further improve the professional quality and management ability of auditors. Auditors need systematic learning. Auditors have broadened their horizons, found the gap, defined their goals, and gained a higher understanding of audit work, audit quality and the utilization of audit results.
Tentative ideas on internal audit of intransitive verbs in the later period
Improve the group system and internal audit workflow; First of all, all branches, subsidiaries and departments should classify and report the defects found in the system operation. After examination and confirmation, the management department will put forward opinions and suggestions on system modification, and strive to establish and improve a scientific, rigorous, supporting and effective system. At the same time, it is necessary to supplement and improve various management processes, reduce management loopholes, reduce management risks, and ensure that group management is effectively controlled. Ensure the implementation of the system, and form a system of doing things according to the system and relying on the system.
The check and balance control mechanism of managers.
Assess the situation, change ideas and develop into diversified internal audit. If we can change the thinking of internal audit from discovering existing mistakes to identifying and discovering risk points and controllable points in business work, and gradually change post-event tracking into pre-event and post-event supervision and prevention, we can not only control risks macroscopically, but also give play to the guiding role of modern audit by putting forward reasonable suggestions for company operation.
Establish a lean and efficient internal audit team, improve the allocation of auditors in a planned way, and establish a lean and efficient internal audit team. Strengthen the professional training of auditors and improve the professional level of internal audit and the quality of audit work. Constantly improve working methods, actively find problems, strictly control the bad momentum, improve the quality of internal audit work, and strive for better results.
Audit department: xx years
Fan: Summary of personal work of engineering audit. In May, I officially came to work in the Supervision Audit Bureau. After three months of work familiarity, he was assigned to be responsible for engineering audit in August. Near the end of the year, summarize the problems found in the work in xx years and make the work plan for xx years, so as to carry out the work better and improve the efficiency.
20xx work summary:
I. Existing problems
(1) Problems existing in the construction process. Increase visas at will, increase the amount of work through visas, resulting in an increase in project cost.
(2) The problem of submitting data for the project. In the process of audit, there is a lack of corresponding drawings or engineering quantity calculation formulas, which leads to time-consuming and laborious audit and affects work efficiency.
(3) Lack of self-ability. In the process of audit, because I don't know the construction methods and structural composition of some projects, I don't know how to calculate the engineering quantity in the final accounts audit.
Second, the solution to the existing problems
(a) focus on the review of change adjustment projects, tracking the progress of the project, progress control and quality control. On the one hand, according to the complete change data provided by the construction unit, the accuracy of the change quantity is determined; On the other hand, in the case of increasing the visa, consult with the owner and the construction unit, and notify the auditors to be present for verification when increasing the engineering quantity.
(2) Negotiate with the contractor and ask him to submit comprehensive engineering data, and provide detailed drawings and calculation formulas.
(3) Ask more questions, listen more and learn more in practice. At the same time, strengthen their theoretical study, read more books and participate in the training organized by the unit.
20xx work plan:
Do a good job in project audit, strengthen the internal audit of infrastructure project management process and project cost, and do a good job in statistics of various engineering data.
I recommend it carefully.
Summary of the work of the Construction Committee 1000 words 1
Since I entered the work of Hengxing Neighborhood Com