中小板企業內部審計

㈠ 涓灝忎紒涓氬唴閮ㄥ¤＄殑鐜扮姸鏄浠涔

鎴戝浗涓灝忎紒涓氬唴閮ㄥ¤＄殑鐜扮姸
銆銆緇忚繃浜屽嶮澶氬勾鐨勫彂灞曪紝鍐呴儴瀹¤″伐浣滃規垜鍥界殑緇忔祹鍙戝睍璧峰埌浜嗗法澶х殑鎺ㄥ姩浣滅敤錛屼絾鏄鐩鍓嶅逛腑灝忎紒涓氭潵璇達紝鐢變簬浼佷笟瑙勬ā絳夊洜緔犵殑闄愬埗錛屼腑灝忎紒涓氱殑鍐呴儴瀹¤¤繙榪滀笉鑳芥弧瓚沖叾緇忚惀鍙戝睍鐨勯渶瑕侊紝浣滀負鍐呴儴鎺у埗鍒跺害涓閮ㄥ垎鐨勫唴閮ㄥ¤¤繕瀛樺湪鐫浠ヤ笅鍑犱釜闂棰橈細
銆銆(涓)鍐呴儴瀹¤＄殑鍦頒綅寰椾笉鍒伴噸瑙
銆銆1銆佷紒涓氱＄悊灞傚瑰唴閮ㄥ¤＄殑寮辮
銆銆涓灝忎紒涓氶兘浼氭湁縐嶉敊瑙夛細鍙鏈夊ぇ瑙勬ā鐨勪紒涓氭墠浼氶渶瑕佸唴瀹￠儴闂錛屽叾瀹炶繖瀹屽叏鏆撮湶浜嗙幇鍦ㄤ紒涓氬瑰唴閮ㄥ¤＄殑浜嗚В涓嶈凍錛岄噸瑙嗕笉瓚熾傚唴閮ㄥ¤″逛紒涓氱粡钀ヨ繃紼嬪拰綆＄悊嫻佺▼榪涜岀洃鐫ｅ拰璇勪環錛屽瑰彲鑳藉瓨鍦ㄧ殑緇忚惀椋庨櫓榪涜屾姭闇插拰璀﹀憡錛屾槸浣滀負鍐呴儴鎺у埗鍒跺害蹇呬笉鍙灝戠殑涓閮ㄥ垎錛屾棤璁烘槸澶т紒涓氳繕鏄灝忎紒涓氶兘鏈夊繀瑕佽劇疆鍐呴儴瀹¤￠儴闂ㄣ傚苟涓斾負浜嗙淮鎶ゅ¤＄殑瀹㈣傛э紝涓嶇℃槸鍏艱亴榪樻槸涓撹亴鐨勫¤′漢鍛橀兘欏繪湁瓚沖熺殑鏉冨埄錛屼繚璇佸叾鐙絝嬫у拰瀹㈣傛э紝榪欐牱鎵嶈兘淇濊瘉鍐呴儴瀹¤＄殑鍏姝ｆэ紝騫剁『絝嬪叾鏉冨▉鎬э紝鍚﹀垯鍐呴儴瀹¤℃棤娉曢『鍒╄繘琛屻
銆銆2銆佷紒涓氬唴瀹℃枃鍖栫殑緙哄け
銆銆鍦ㄧ幇鍦ㄥ悇縐嶄紒涓氫腑錛屼粛鏈変笉灝戜漢瀵瑰¤″伐浣滀笉鐞嗚В錛岃や負浼佷笟棰嗗兼槸鈥滀竴璦鍫傗濓紝杞昏嗗唴閮ㄥ¤＄殑浣滅敤錛屽瑰¤℃湁鎶佃Е鎯呯華錛岀敋鑷充笉鍚堜綔錛岃や負鍐呴儴瀹¤″彲鏈夊彲鏃犮傝繖涓庤惤鍚庣殑浼佷笟綆＄悊浣撳埗鏈夊緢澶у叧緋匯傛湁鐨勫瑰唴瀹℃鏈夌晱鎯у績鐞嗭紝鎸佹湁鎬鐤戞佸害銆
銆銆鍦ㄨ繖鏍風殑涓縐嶄紒涓氭枃鍖栨皼鍥翠腑錛屽唴閮ㄥ¤＄殑鍙戝睍蹇呯劧鍙楀埌闄愬埗銆
銆銆(浜)鍐呭″埗搴︿笉澶熷畬鍠
銆銆灝界¤繎騫存潵璁稿氭皯钀ヤ紒涓氬湪褰㈠紡涓婂緩絝嬩簡鍐呭℃満鏋勶紝浣嗘槸鍐呭″埗搴︿笉澶熷畬鍠勶紝鍦ㄥ疄闄呭伐浣滀腑娌℃湁娣卞叆錛岀己涔忓疄璐ㄦх殑鍐呴儴瀹¤＄洃鐫ｏ紝鍙鏄甯歌勪笂寮灞曚竴浜涗簨鍚庣殑璐㈠姟鏀舵敮瀹¤°佽祫閲戞槸鍚﹀畨鍏ㄥ畬鏁淬佹牳鏌ユ彮闇茶垶寮婅屼負銆佽儲浜ф竻鏌ョ瓑銆
銆銆1銆佸¤℃満鏋勮劇疆涓嶅悎鐞嗭紝闅跺睘鍏崇郴涓嶆竻錛屽叿浣撲笟鍔¤祫鏂欑己涔忎氦嫻併傚ぇ鍨嬮泦鍥浼佷笟鐨勫唴閮ㄥ¤℃満鏋勮劇疆杈冨悎鐞嗭紝闅跺睘浜庤懀浜嬩細鐨勫¤″斿憳浼氾紝鐩存帴瀵硅懀浜嬩細璐熻矗錛屽叾浠栭儴闂ㄦ棤鏉冨共娑夛紝鐙絝嬫ц緝寮恆傝屼腑灝忎紒涓氱殑鍐呭℃満鏋勮〃闈涓婁篃鏄瀵硅懀浜嬩細璐熻矗錛屽疄璐ㄤ笂鍙楃粡鐞嗘満鏋勫強鍏朵粬閮ㄩ棬鐨勫埗綰﹀拰褰卞搷錛岀嫭絝嬫уお宸錛岀敋鑷蟲湁鐨勪紒涓氱殑璐㈠姟閮ㄩ棬鐨勮礋璐ｄ漢鍏間換鍐呭￠儴闂ㄧ殑棰嗗礆紝鍏剁洃鐫ｅ埗搴﹀艦鍚岃櫄璁俱傚艱嚧闅跺睘鍏崇郴涓嶆竻錛岀洃鐫ｄ笉鍔涖傚悓鏃訛紝瀹¤￠儴闂ㄥ崟鐙璁劇疆娌℃湁涓庡悇閮ㄩ棬鐨勮繘琛屾矡閫氱殑鏂瑰紡錛岀瓑鍒板¤℃椂鎵嶄復鏃跺幓鍜屾湁鍏抽儴闂ㄤ氦嫻佷俊鎮銆
銆銆2銆佽亴鑳戒篃宸蹭弗閲嶅急鍖栵紝涓嶈兘姝ｇ『璇勪環璐㈠姟浼氳′俊鎮鍙婂悇綰х＄悊閮ㄩ棬鐨勭嘩鏁堛傜洰鍓嶏紝涓灝忎紒涓氬唴閮ㄥ¤＄洃鐫ｅ苟娌℃湁鐪熸ｅ飽琛屽叾搴旀湁鐨勮亴鑳斤紝榪樻病鏈夊緢濂藉湴鎶婂¤¤寖鍥村歡浼稿埌緇忚惀綆＄悊鐨勫悇涓鐜鑺傦紝浼佷笟瀹¤￠儴闂ㄥ熀鏈涓婁笌鍏朵粬鑱岃兘閮ㄩ棬騫寵岋紝鍙楃粡鐞嗗眰鐨勯嗗礆紝涓庢渶楂橀嗗煎眰榪樻湁闂磋窛錛屾棤娉曚繚璇佸唴閮ㄥ¤＄殑鐙絝嬫у拰鏉冨▉鎬с傚唴閮ㄥ¤＄殑鑱岃兘榪樺仠鐣欏湪鏌ラ敊銆侀槻寮婁笂錛屽湪浼佷笟鍐呴儴鎵婕斾簡璀﹀療瑙掕壊錛岃屾病鏈夌湡姝ｅ弬涓庡埌瀵逛紒涓氳祫婧愬埄鐢ㄧ殑緇忔祹鎬у拰鏈夋晥鎬ц繘琛屽垎鏋愩佽瘎浠蜂互鍙婇勮佹х殑鍐崇瓥媧誨姩涓銆
銆銆(涓)涓撲笟浜哄憳緙哄皯錛岄檺鍒朵簡瀹¤″伐浣滃紑灞
銆銆鏍規嵁銆婂浗闄呭唴閮ㄥ¤″笀鍗忎細鍐呴儴瀹¤℃爣鍑嗚存槑銆嬭勫畾錛屽唴閮ㄥ¤″笀搴斿叿澶囪儲鍔°佷細璁°佷紒涓氱＄悊銆佺粺璁°佽＄畻鏈恆佹傜巼銆佺嚎鎬ц勫垝銆佸¤°佸伐紼嬨佹硶寰嬬瓑鍚勬柟闈㈢殑鐭ヨ瘑錛屼互淇濊瘉鎵т笟璐ㄩ噺銆傝岀洰鍓嶆垜鍥戒紒涓氬唴閮ㄥ¤′漢鍛樼礌璐ㄥ嚲浣庯紝鏈夌殑鍙鎺屾彙鏌愪竴鏂歸潰鐨勭煡璇嗭紝鏇存湁鐢氳呭瑰¤′笟鍔′竴紿嶄笉閫氾紝闅句互娣卞眰嬈＄殑鍙戠幇闂棰樸
銆銆(鍥)鍐呴儴瀹¤＄洃鐫ｇ悊蹇電殑钀藉悗
銆銆鍥介檯鍐呴儴瀹¤″笀鍗忎細鐞嗕簨浼2002騫1鏈1鏃ヨ搗瀹炴柦鐨勩婂唴閮ㄥ¤¤亴涓氬疄鍔″噯鍒欍嬩腑璁插埌錛氣滃唴閮ㄥ¤℃槸涓欏圭嫭絝嬨佸㈣傜殑淇濊瘉鍜屽挩璇㈡椿鍔ㄣ傚叾鐩鐨勫湪浜庡炲姞浠峰煎拰鏀硅繘緇勭粐鐨勭粡钀ャ傚畠閫氳繃緋葷粺鍖栧拰瑙勮寖鍖栫殑鏂規硶錛岃瘎浠峰拰鏀硅繘椋庨櫓綆＄悊銆佹帶鍒跺拰娌葷悊榪囩▼鐨勬晥鏋滐紝甯鍔╃粍緇囧疄鐜板叾鐩鏍囥傗濆彲瑙侊紝鐜頒唬鐨勫唴瀹¤亴璐ｄ笉鍐嶅矓闄愪簬鏌ラ敊綰犲紛錛屾洿涓昏佹槸鎻愪緵涓欏逛繚璇佸拰鍜ㄨ㈡椿鍔錛屾槸涓轟簡澧炲姞浠峰煎拰鏀硅繘緇忚惀銆佸疄鐜扮粍緇囩洰鏍囨湇鍔＄殑錛屾槸涓縐嶄綔鐢ㄨ寖鍥村緢騫褲佸緩璁炬у緢寮虹殑鏈嶅姟鎬у伐浣溿傜敱浜庝笂闈㈡墍榪頒腑灝忎紒涓氫笟鍔¤寖鍥村拰棰嗗肩＄悊灞傜殑灞闄愶紝鍐呭￠儴闂ㄨ繕鍋滅暀鍦ㄨ緝浣庡眰嬈★紝緙轟箯綆＄悊瀹¤°侀庨櫓瀹¤＄瓑鏂歸潰鐨勫¤★紝鏇翠笉娑夊強鍒頒竴浜涢噸瑕佺殑灞傛＄殑闂棰橈紝濡傜＄悊鍒跺害銆佹斂絳栨硶瑙勩佺ぞ浼氱幆澧冦佺洃鐫ｄ綋緋葷瓑鏂歸潰鐨勭爺絀躲