ContentsCustomizeslide:AnnualWorkReportStarte7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3專項(xiàng)審計(jì)預(yù)案e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3-預(yù)案背景預(yù)案目標(biāo)適用范圍組織機(jī)構(gòu)與職責(zé)預(yù)案內(nèi)容審計(jì)程序與步驟審計(jì)資源與保障預(yù)案執(zhí)行與監(jiān)控預(yù)案的附則目錄預(yù)案的應(yīng)急處理預(yù)案的監(jiān)督與考核預(yù)案的信息化管理PART1e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案背景e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案背景確保現(xiàn)場(chǎng)審計(jì)工作順利開(kāi)展，防范審計(jì)風(fēng)險(xiǎn)，提升審計(jì)質(zhì)量目的依據(jù)《審計(jì)法》及相關(guān)法律法規(guī)，結(jié)合現(xiàn)場(chǎng)審計(jì)工作實(shí)際需求制定依據(jù)PART2e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案目標(biāo)e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案目標(biāo)規(guī)范審計(jì)程序與方法，保障審計(jì)效率與質(zhì)量核心目標(biāo)確保審計(jì)人員人身安全及工作環(huán)境穩(wěn)定安全目標(biāo)及時(shí)發(fā)現(xiàn)并糾正審計(jì)過(guò)程中的問(wèn)題，確保結(jié)論準(zhǔn)確性風(fēng)險(xiǎn)控制目標(biāo)PART3e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3適用范圍e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3適用范圍財(cái)務(wù)審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)、績(jī)效審計(jì)等現(xiàn)場(chǎng)審計(jì)項(xiàng)目適用場(chǎng)景審計(jì)組成員、被審計(jì)單位及相關(guān)協(xié)作部門適用對(duì)象PART4e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3組織機(jī)構(gòu)與職責(zé)e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3組織機(jī)構(gòu)與職責(zé)01021領(lǐng)導(dǎo)小組負(fù)責(zé)全面領(lǐng)導(dǎo)與協(xié)調(diào)，決策重大事項(xiàng)2審計(jì)組下設(shè)組長(zhǎng)(統(tǒng)籌工作)、副組長(zhǎng)(協(xié)助管理)、審計(jì)員(執(zhí)行具體任務(wù))、資料員(整理歸檔)PART5e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案內(nèi)容e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案內(nèi)容>1.審計(jì)前期準(zhǔn)備A方案制定：明確審計(jì)目標(biāo)、范圍、方法及時(shí)間節(jié)點(diǎn)B調(diào)研與溝通：收集被審計(jì)單位基礎(chǔ)信息，協(xié)商審計(jì)時(shí)間、地點(diǎn)及人員安排e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案內(nèi)容>2.審計(jì)實(shí)施按方案開(kāi)展現(xiàn)場(chǎng)審計(jì)，記錄問(wèn)題并反饋執(zhí)行流程確保所有審計(jì)結(jié)論均基于充分、合法的證據(jù)支持證據(jù)管理e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案內(nèi)容>3.審計(jì)報(bào)告A報(bào)告撰寫：匯總問(wèn)題并提出整改建議，經(jīng)領(lǐng)導(dǎo)小組審核后提交B反饋機(jī)制：與被審計(jì)單位確認(rèn)報(bào)告內(nèi)容，明確整改時(shí)限PART6e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)程序與步驟e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)程序與步驟>1.審計(jì)準(zhǔn)備階段明確審計(jì)的總體目標(biāo)，如財(cái)務(wù)收支審計(jì)、經(jīng)濟(jì)效益審計(jì)等確定審計(jì)目標(biāo)根據(jù)審計(jì)目標(biāo)，制定詳細(xì)的審計(jì)計(jì)劃，包括時(shí)間安排、人員分工等制定審計(jì)計(jì)劃了解被審計(jì)單位的背景、組織結(jié)構(gòu)、經(jīng)營(yíng)情況等了解被審計(jì)單位收集被審計(jì)單位相關(guān)的財(cái)務(wù)、業(yè)務(wù)、管理等方面的資料收集相關(guān)資料e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)程序與步驟>2.現(xiàn)場(chǎng)審計(jì)階段與相關(guān)人員進(jìn)行訪談、交流，對(duì)數(shù)據(jù)進(jìn)行核對(duì)、比對(duì)和分析核實(shí)與比對(duì)7通過(guò)查看憑證、賬簿、報(bào)表等方式，收集審計(jì)證據(jù)審查證據(jù)收集6根據(jù)計(jì)劃安排，向被審計(jì)單位通報(bào)審計(jì)計(jì)劃及進(jìn)點(diǎn)時(shí)間審計(jì)進(jìn)點(diǎn)5e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)程序與步驟>3.整理與報(bào)告階段01e7d195523061f1c0c30ee18c1b05f65d12b38e2533cb2ccdAE0CC34CB5CBEBFAEC353FED4DECE97C3E379FD1D933F5E4DC18EF8EA6B7A1130D5F6DE9DD2BE4B0A8C9126ACE5083D1F5A9E323B29CCFC7C592C3DE36010C775864093B1AE11BE7779DB11EA877BF5E93C7A894F3BEF923282315AE05C47AF469CA43A0F5CB487DFDD3FC124DFDF1BD整理資料對(duì)收集的資料進(jìn)行整理、分類和歸檔提交報(bào)告將審核后的報(bào)告提交給被審計(jì)單位及相關(guān)領(lǐng)導(dǎo)部門撰寫報(bào)告根據(jù)審計(jì)結(jié)果，撰寫審計(jì)報(bào)告，包括問(wèn)題描述、問(wèn)題性質(zhì)、影響及建議等審核報(bào)告報(bào)告需經(jīng)審計(jì)組內(nèi)部審核，確保內(nèi)容準(zhǔn)確、完整020304PART7e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3安全措施與風(fēng)險(xiǎn)管理e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3安全措施與風(fēng)險(xiǎn)管理>1.安全措施確保審計(jì)人員在執(zhí)行任務(wù)過(guò)程中的人身安全，遵守保密和廉政規(guī)定人身安全對(duì)重要的資料進(jìn)行備份，并妥善保管，確保其不被丟失或泄露資料安全保證工作環(huán)境的整潔和穩(wěn)定，防止意外情況的發(fā)生工作環(huán)境安全e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3安全措施與風(fēng)險(xiǎn)管理>2.風(fēng)險(xiǎn)管理問(wèn)題預(yù)警機(jī)制：設(shè)立問(wèn)題預(yù)警機(jī)制，及時(shí)報(bào)告可能出現(xiàn)的風(fēng)險(xiǎn)和問(wèn)題問(wèn)題追蹤與監(jiān)督：對(duì)發(fā)現(xiàn)的問(wèn)題進(jìn)行追蹤與監(jiān)督，確保問(wèn)題得到及時(shí)解決風(fēng)險(xiǎn)評(píng)估與應(yīng)對(duì)：定期進(jìn)行風(fēng)險(xiǎn)評(píng)估，制定相應(yīng)的應(yīng)對(duì)措施和預(yù)案PART8e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)資源與保障e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)資源與保障>1.人力資源人員培訓(xùn)定期對(duì)審計(jì)人員進(jìn)行培訓(xùn)，提高其專業(yè)能力和業(yè)務(wù)水平審計(jì)團(tuán)隊(duì)建設(shè)組建專業(yè)、高效的審計(jì)團(tuán)隊(duì)，包括審計(jì)專家、財(cái)務(wù)人員等e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)資源與保障>2.物力資源審計(jì)工具提供必要的審計(jì)工具和設(shè)備，如計(jì)算機(jī)、打印機(jī)、復(fù)印機(jī)等辦公環(huán)境提供適宜的辦公環(huán)境，如辦公室、會(huì)議室等e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3審計(jì)資源與保障>3.時(shí)間與進(jìn)度保障時(shí)間安排合理安排審計(jì)時(shí)間，確保審計(jì)工作按計(jì)劃進(jìn)行進(jìn)度監(jiān)控對(duì)審計(jì)進(jìn)度進(jìn)行監(jiān)控，確保按時(shí)完成審計(jì)任務(wù)PART9e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案執(zhí)行與監(jiān)控e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案執(zhí)行與監(jiān)控>1.執(zhí)行流程按照預(yù)案內(nèi)容：有序開(kāi)展審計(jì)工作，確保各項(xiàng)任務(wù)按時(shí)完成對(duì)執(zhí)行過(guò)程中出現(xiàn)的問(wèn)題及時(shí)進(jìn)行調(diào)整和解決e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案執(zhí)行與監(jiān)控>2.監(jiān)控與反饋01建立反饋機(jī)制：對(duì)執(zhí)行過(guò)程中出現(xiàn)的問(wèn)題及時(shí)進(jìn)行反饋和處理02對(duì)審計(jì)工作進(jìn)行實(shí)時(shí)監(jiān)控：確保其符合預(yù)案要求PART10e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的評(píng)估與改進(jìn)e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的評(píng)估與改進(jìn)>1.預(yù)案評(píng)估01收集審計(jì)組、被審計(jì)單位及相關(guān)部門的意見(jiàn)和建議：對(duì)預(yù)案進(jìn)行持續(xù)改進(jìn)02定期對(duì)預(yù)案的執(zhí)行情況進(jìn)行評(píng)估：包括審計(jì)效率、審計(jì)質(zhì)量、安全保障等方面e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的評(píng)估與改進(jìn)>2.改進(jìn)措施針對(duì)評(píng)估中發(fā)現(xiàn)的問(wèn)題制定相應(yīng)的改進(jìn)措施，如加強(qiáng)培訓(xùn)、優(yōu)化流程、完善制度等對(duì)預(yù)案進(jìn)行定期更新以適應(yīng)審計(jì)工作的新要求和新變化PART11e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的宣傳與培訓(xùn)e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的宣傳與培訓(xùn)>1.宣傳工作01向被審計(jì)單位宣傳審計(jì)工作的目的、意義和要求：增強(qiáng)其配合審計(jì)工作的意識(shí)和主動(dòng)性02通過(guò)內(nèi)部會(huì)議、培訓(xùn)、宣傳欄等方式：向?qū)徲?jì)組成員及相關(guān)部門宣傳專項(xiàng)審計(jì)預(yù)案的重要性和必要性e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的宣傳與培訓(xùn)>2.培訓(xùn)工作對(duì)審計(jì)組成員進(jìn)行專項(xiàng)審計(jì)預(yù)案的培訓(xùn)：使其熟悉預(yù)案內(nèi)容、執(zhí)行流程和要求對(duì)新進(jìn)人員進(jìn)行崗前培訓(xùn)：確保其能夠熟練掌握審計(jì)工作的基本知識(shí)和技能PART12e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的附則e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的附則>1.生效與廢止本預(yù)案自發(fā)布之日起生效：如有未盡事宜，按照相關(guān)法律法規(guī)和審計(jì)規(guī)定執(zhí)行如遇國(guó)家法律法規(guī)或政策發(fā)生變化：本預(yù)案需相應(yīng)調(diào)整或廢止e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的附則2.解釋權(quán)與修訂權(quán)本預(yù)案的解釋權(quán)歸審計(jì)部門所有如有需要修訂或補(bǔ)充，需經(jīng)相關(guān)部門審議批準(zhǔn)后執(zhí)行PART13e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的應(yīng)急處理e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的應(yīng)急處理>1.應(yīng)急處理流程ABCD發(fā)現(xiàn)異常情況審計(jì)過(guò)程中如發(fā)現(xiàn)被審計(jì)單位存在違規(guī)、違紀(jì)等異常情況，應(yīng)立即啟動(dòng)應(yīng)急處理流程啟動(dòng)應(yīng)急預(yù)案領(lǐng)導(dǎo)小組根據(jù)情況啟動(dòng)相應(yīng)的應(yīng)急預(yù)案記錄并報(bào)告詳細(xì)記錄異常情況，并立即向領(lǐng)導(dǎo)小組報(bào)告采取緊急措施根據(jù)應(yīng)急預(yù)案，采取緊急措施，如暫時(shí)凍結(jié)相關(guān)賬目、保留相關(guān)證據(jù)等e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的應(yīng)急處理>2.應(yīng)急預(yù)案內(nèi)容確保審計(jì)人員的人身安全，如遇特殊情況，及時(shí)安排人員撤離人員安全保障證據(jù)保全對(duì)發(fā)現(xiàn)的違規(guī)、違紀(jì)等證據(jù)進(jìn)行及時(shí)保全，防止證據(jù)丟失或被篡改風(fēng)險(xiǎn)控制對(duì)可能出現(xiàn)的風(fēng)險(xiǎn)進(jìn)行控制，如與被審計(jì)單位溝通協(xié)調(diào)、尋求法律援助等PART14e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的監(jiān)督與考核e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的監(jiān)督與考核>1.監(jiān)督機(jī)制設(shè)立獨(dú)立的審計(jì)監(jiān)督機(jī)構(gòu)：對(duì)審計(jì)工作進(jìn)行全程監(jiān)督，確保審計(jì)工作的客觀、公正和保密12接受上級(jí)部門、被審計(jì)單位及相關(guān)部門的監(jiān)督：及時(shí)處理和反饋相關(guān)意見(jiàn)和建議e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的監(jiān)督與考核>2.考核與獎(jiǎng)懲對(duì)審計(jì)組成員的審計(jì)工作進(jìn)行定期考核：包括審計(jì)質(zhì)量、工作效率、安全保障等方面01對(duì)考核優(yōu)秀的個(gè)人和團(tuán)隊(duì)給予表彰和獎(jiǎng)勵(lì)：對(duì)考核不合格的個(gè)人和團(tuán)隊(duì)進(jìn)行約談和督促02對(duì)違反審計(jì)規(guī)定、造成嚴(yán)重后果的個(gè)人和團(tuán)隊(duì)：依法依規(guī)追究責(zé)任03PART15e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的信息化管理e7d195523061f1c03a90ee8e42cb24248e56383cd534985688F9F494128731F165EE95AB4B0C0A38076AAEA07667B1565C446FC45FF01DFB0E885BCDBDF3A284F3DB14DA61DD97F0BAB2E6C668FB49315BD15F67493012FEFB5BC9CCBDE02415602A2C644D30F41A882197F2F9D8737F7ACAB36D4E09F606719F146891D754A7107E6C17ADFB2EB3預(yù)案的信息化管理