MindMap Gallery 0410 training audit problems found and rectification
This is a mind map about the problems found and rectified in the 0410 training audit. It mainly includes bidding non-compliance with regulations, Irregular supervision, Irregular contract management, Issues such as investment exceeding budget.
Edited at 2024-04-10 15:02:28Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
This article discusses the Easter eggs and homages in Zootopia 2 that you may have discovered. The main content includes: character and archetype Easter eggs, cinematic universe crossover Easter eggs, animal ecology and behavior references, symbol and metaphor Easter eggs, social satire and brand allusions, and emotional storylines and sequel foreshadowing.
[Zootopia Character Relationship Chart] The idealistic rabbit police officer Judy and the cynical fox conman Nick form a charmingly contrasting duo, rising from street hustlers to become Zootopia police officers!
Avatar 3 centers on the Sully family, showcasing the internal rift caused by the sacrifice of their eldest son, and their alliance with other tribes on Pandora against the external conflict of the Ashbringers, who adhere to the philosophy of fire and are allied with humans. It explores the grand themes of family, faith, and survival.
This article discusses the Easter eggs and homages in Zootopia 2 that you may have discovered. The main content includes: character and archetype Easter eggs, cinematic universe crossover Easter eggs, animal ecology and behavior references, symbol and metaphor Easter eggs, social satire and brand allusions, and emotional storylines and sequel foreshadowing.
[Zootopia Character Relationship Chart] The idealistic rabbit police officer Judy and the cynical fox conman Nick form a charmingly contrasting duo, rising from street hustlers to become Zootopia police officers!
0410 Training Problems found in audit and rectification
for internal audit work Understand and grasp
central
Attach great importance to internal audit work; audit should reveal problems and solve problems
Like an arm and a finger, like a shadow, and like a thunderbolt (handling in place, accountability in place)
Old and new definitions of internal audit
Audit Office
The internal audit agency should carry out internal audit work under the direct leadership of the unit's party group and board of directors, and senior management should listen to reports regularly
If problems discovered during the audit are rectified immediately, they do not need to be reflected in the audit report.
Effectively leverage the power and results of internal audit
If major problems are discovered, report them to the unit party group, the main person in charge, and the superior internal audit agency.
Ministry of Water Resources
Supervise the rectification and implementation of audit issues
Requirements and guidelines for national auditing of benchmarks and tables
Full coverage of internal audit supervision
Carry out economic responsibility audit in Renzhong
Conduct performance audits
Increase the implementation and rectification of problems found in audits
discovered by audit Main problems and solutions
Water conservancy construction project audit
Tender bids do not comply with regulations
Recruited but not recruited
Conduct bidding according to initial requirements
Tendering without compliance with regulations
The selection of the winning bidder lacks basis
It was mentioned that A recruited and supplied B and found that the direct construction progress of the supplier was faster and the supplier was directly asked to carry out the installation and construction. However, the supplier's construction price was high, resulting in the construction cost exceeding the approved approval.
Tendering is too detailed to avoid tendering
Judges lack independence
Irregular supervision
Failure to strictly comply with the contract
Supervisors fail to comply with established codes of conduct
Supervision logs cannot be replaced by weekly reports
No qualifications
Supervision personnel hire fresh graduates without supervision certificates
There is a relationship between supervision and construction
Irregular contract management
Should be signed but not signed
The content of the signing is not standardized and not comprehensive
Related units sign contract
No economic contract management system
The subject of the economic contract is illegal
Poor awareness of contract risks
The contract signing party and the performance party are inconsistent
Investment exceeds budget
Due to objective reasons, any excess of the budget must be reported to the relevant agency for approval; if the budget is exceeded by more than 10%, the audit agency will conduct an audit and report to the relevant agency for approval after approval.
No single item exceeds the limit and can be settled with the balance.
Design changes without approval
Clarify the type of design change, whether it is a general design change or a major design change
General design changes refer to changes in local engineering design plans, building structure types, equipment types, project content and project quantities that have little impact on project quality, safety, construction period, investment, and benefits, and should be reported to the project management department for approval
Major design changes: refers to the construction scale, design standards, overall layout, layout plan, main building structure form, important electromechanical metal structure equipment, measures to deal with major technical issues, construction organization design, etc. during the project construction process. Design changes that have a significant impact on project quality, safety, construction period, investment, and benefits.
Submit to competent authority for approval
Project legal person performs approval procedures
Expropriation and misappropriation to obtain stranded construction funds
(Occupy) List expenses that are not part of the construction project
(Misappropriation) Transferring construction funds to other projects or units
(Withdrawal) Transfer funds to other units under different names
(Stay) Failure to allocate funds according to time and requirements
Construction fund use management
Irregular management of zero balance accounts
Pay project fees with large amounts of cash
Pay project fees in advance
Inadequate financial procedures
Construction and management fee overruns
The Audit Office focuses on the issue of construction site allowances in the name of travel expenses
Emphasis on construction allowances entering payroll
Violation of the "Eight Provisions"
Liquor and tobacco
No meeting notice or sign-in, canteen meeting fee is included
Generally, business entertainment expenses are not allowed and cannot exceed 5% of the construction and management expenses.
Completion financial settlement management
Not prepared in time
Not prepared according to regulations
False completion settlement
The preparation subject does not meet the requirements
Invoice management
Didn't get invoice
fake invoice
The content, format and subject of the issuance do not meet the requirements
budget management
budget preparation
Incomplete budget preparation
Beyond the range and beyond the standard
Duplicate declaration or false declaration
The expenses borne by this level are transferred to the lower level
Transfer funds in the form of project entrustment
Illegal editing
budget execution
After budget approval
Expenditure without budget and over budget
Unauthorized expansion of expenditure scope
Adjust expenses on your own
The remaining funds are not handed over to the finance department on time
The total amount is controlled and expenditures are listed on an annual basis.
Final accounts management
Final accounts preparation is incomplete and inaccurate
Final accounting statements are inconsistent with account books
Fund management
Travel abroad
no budget over budget
List expenses for inspections not related to work
Transfer to subordinate units
Breakthrough in travel schedule abroad
Irregular accounting
official car
no budget over budget
Over-preparation and over-standard
Accept vehicle donations from enterprises, institutions and individuals
Irregular management of use of official vehicles
Transfer to subordinate units
official reception
Catering for too many people
cash settlement
No official letter or reception list for reimbursement
Failure to implement regulations on the collection of meal expenses and transportation expenses within the city
conference fee
No meeting plan or super meeting plan
Not held at the specified place
Scenic spots are not allowed to be used as meeting venues
Conference fees are included in other expenses
Fraudulent claims for training fees
training fee
Not included in training plan
Excessive payment of lecture fees
Fraudulent claims for training fees
travel expenses
Distribution of travel assistance beyond scope
Cash settlement for accommodation and air tickets
other fee
One-time contract payment
Expenses are not reasonable
Money management
Use of funds
Collective decision-making on the use of large amounts of funds
Business cards and cash
Settlement in cash beyond the cash settlement starting point
Bank Account
Transferring funds from a zero-balance account to an actual fund account in violation of regulations
asset Management
Asset allocation
Purchase without approval
Over-standard and over-budget configuration
Completed construction in progress and delivered uncarried-over fixed assets
Asset acquisition is not practical
Asset use and disposal
Illegal renting out or disposal
Transferring assets between public institutions and enterprises in violation of regulations
Income and loss are not dealt with in a timely manner
No regular inventory
internal control system
The system is not sound
Untimely revision and improvement
Responsibilities are not fully implemented and the system is not strictly enforced
foreign investment
Failure to perform investment decision-making procedures
Unreported investment matters
Investment enterprises are in a state of long-term losses
Not receiving dividends for a long time
Affiliated enterprises have unclear rights and responsibilities and confused assets
audit issues Rectification methods and measures
Promote problem rectification methods
Improve audit and rectification effectiveness