Financial Management: Strengthening Auditing Work

Audit is also an important means for investment companies to carry out financial management for the invested enterprises.

Investment companies generally are ordinary production or service enterprises. Their management links are more complex than the investment companies themselves, and the importance of audit work is more prominent.

After the end of each accounting year, the investment company entrusts an accounting firm to conduct a professional annual audit of the financial reporting and operation of the invested enterprise.

In order to truly reflect the problem and achieve the desired effect, we should first convene the audit staff before the audit to analyze the financial problems and loopholes of the invested enterprises one by one, formulate audit plans and audit priorities, then conduct a clear purpose audit and make full use of the external audit force to prevent the routine audit going through the motions.

After the completion of the annual audit, the investment company shall organize the necessary human resources to review the audit findings of the accounting firms according to their needs, and then, through the corresponding terms, urge the accounting firms to perform the auditing procedures conscientiously and ensure the scientific and reasonable auditing conclusion.

Auditing the investment company's financial statements and relevant accounting vouchers, account books and all the economic business reflected by the audit firm, so as to master the weaving methods of the investment company's statements.

Whether the treatment methods are followed, reasonable, legal, financial and business results.

Whether or not it is true or not to exaggerate the performance and assets, to hide the losses and debts, to know whether the assets of the investment company are safe and complete.

For audit problems, investment companies should promptly supervise the rectification of the invested enterprises, and use the rectification results as the basis for the next stage of investment.

In addition, it should also be carried out.

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Internal control audit is an important part of investment company's internal financial control for the invested enterprises, especially the controlled enterprises.

This is a matter of audit, which requires a high degree of operability and management effectiveness of audit recommendations. Many internal audit tasks originate from the analysis and presentiment of top management. The internal control audit requirements are generally aimed at the current or recent important issues, difficulties, or hot spots in management, business efficiency and other important aspects of management.

Internal control audit should take the standard management of the company as the key point and focus on the key links that affect the company's efficiency and risk.