Analysis Of The Main Contents Of Company Budget Management Audit

< p > < a href= > http://www.91se91.com/news/index_c.asp > Budget Management > /a > auditing is a process of finding and solving problems.

In order to give full play to the role of internal audit in the whole budget management of a group company, we must intervene in the whole process of budgetary management before, after and during the whole process and all important budgetary control points.

The aim of audit is to promote the rationality, accuracy and standardization of the financial budget, and effectively control the financial revenue and expenditure, ensure the implementation of the financial budget of the group company, and ensure the implementation of the business policy of the group and the realization of its business objectives.

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< p > content, the financial budget management audit mainly includes the process audit and execution results of the principles of financial budget management, control mechanism, organization system, budgeting, examination, approval, execution, adjustment, analysis and assessment, < a href= "http:// www.91se91.com/news/index_c.asp" > audit < /a >.

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< p > 1. audit of the principles of budgetary budget management: audit the following aspects such as < < a href= > http://www.91se91.com/news/index_c.asp > > budgetary decision > /a >, compiling, executing, examining and so on.

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< p > 2. audit of the budgetary control mechanism: to examine the completeness of the financial budget control system, all the business activities of the group company should be included in the budget management. The budget management procedures should meet the requirements of the internal control system; examine the feasibility of the budget management objectives, the clarity of the tasks and the budgetary control measures of the centralized management departments and directly affiliated units.

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< p > 3. audit of the organizational system of financial budget management: review the organizational integrity of budgetary management decision making institutions, the scientificity of decision-making procedures, and the correctness and compliance of decision-making.

To examine the organizational integrity of the budget management committee as a budget management coordinating body, the clarity of responsibilities and powers, and the integrity of management rules and regulations.

Review the budget management, clarify the division of responsibilities between the centralized management departments and directly affiliated units, the close cooperation and coordination and the checks and balances of internal control.

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< p > 4. budget preparation audit.

The goal of budget target is the core and focus of comprehensive budget management. Too high or too low will weaken the role of budget control and management.

It depends on whether the keynote of the budget and the establishment of the adjustment range are reasonable, whether the budget target is consistent with the general objective of the enterprise, whether the accounting relations at all levels are rigorous and matched, whether the establishment of the budgetary starting point is appropriate, whether the measurement standard of the budget management performance evaluation is scientific, and the measures to predict and solve the audit risk are in place, especially the determination of the profit index.

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< p > 5. budget execution audit.

It is aimed at promoting management, preventing risks, improving efficiency and standardizing management, exposing the problems in management, analyzing the causes from the policy system and supervision, exposing hidden dangers, checking the truthfulness of enterprise accounting information, especially the profits and losses, seriously investigating and dealing with various fraudulent practices, and exposing the losses caused by the mistakes of major business decisions.

Pay close attention to the outstanding problems existing in budget management, and check and analyze the situation of maintaining and increasing the assets of enterprises.

Efforts should be made to standardize the construction and strengthen forward-looking research, so as to check whether there is any problem that is contrary to the seriousness of the budget.

And adhere to the principle of equal income and expenditure, through auditing, promote the optimization of expenditure structure, promote the establishment of a scientific and standardized expenditure scale, standardize the allocation, management and use of funds.

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< p > 6. budget adjustment audit.

The legitimacy of the main audit budget adjustment procedures, budget management as the external environment of business changes, adjust the scope of the formulation is appropriate, budget control is moderate, whether the problem can be found in time, deal with the relationship between flexibility and authority.

Due to changes in the enterprise environment, market and policy level, some changes in the external environment have also changed. For example, if there is discrepancy in the work with the functional departments, there is a lack of coordination, or if the contents of the design are not reasonable in the execution, or the important work of the enterprise is different from the objective of the budget management, an additional hearing system should be established.

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< p > 7. audit comparative analysis.

It is mainly to compare the budget with the execution facts after the implementation of the budget, find out the differences, and use the technology economic analysis method to analyze the relevant economic activities of the audited units, so as to put forward various suggestions for improving the effectiveness. If we can use this quantitative analysis method, we can evaluate the profit and business performance and the influence of relevant factors on the profit through the interdependence between business volume (sales volume, turnover), cost and profit, so as to grasp the profit and loss margin correctly, control the cost, predict the target profit, determine the scale of production and sale, and promote the scientific and reasonable calculation of the budget.

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< p > 8. audit of management mechanism.

Mainly from the following four aspects of in-depth examination: first, the principles and methods of budgeting and the procedures for making and approving are in line with the laws and policies, and how serious and open the budgeting is; whether, second, whether revenue and expenditure are included in budgetary management according to the provisions, whether to adhere to the principles of sound operation, overall consideration, ensuring key points and encouraging innovation; and third, whether the reasons for adjusting the budget need to be adjusted and the specific adjustment items, amounts, measures and related instructions, whether or not to comply with the prescribed procedures, and whether they are carried out according to the procedures; fourth, whether the internal control system in the budget execution process is sound and effective.

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