Audit Office checks virtual currency
Publish: 2021-04-26 09:05:29
1. In many ways, we can make up monetary funds, and we need to check whether we can reveal them or not. It's not good. The general focus of checking monetary funds is bank deposits or deposits in financial institutions, which can be checked by sending letters for confirmation
2. National Bureau of Statistics
3.
the National Audit Office uncovered 15.4 billion hidden local debts, nearly half of which were in Shaoyang
in other words, the amount of illegal debt raised by Shaoyang City Investment (7.233 billion yuan) found by the audit office this time is equivalent to 47% of the general public budget revenue of Shaoyang City in 2017 and 46.8% of the government debt balance. For the rectification of this hidden local debt, Zhao quanhou told the daily economic news that Shaoyang City investment can replace public welfare assets with other valuable assets to repay the debt. Zheng Chunrong, a professor at Shanghai University of Finance and economics, believes that most people hope to see a substantial increase in their income in the future when they raise debt with public welfare assets, but most of the repayment funds are not clear
it is worth noting that, according to the official website of Shaoyang municipal government, on April 11, 2018, Liu Shiqing, deputy secretary of Shaoyang municipal Party committee and mayor of Shaoyang City, made special scheling on the prevention and control of government debt risk. The meeting listened to the system construction and implementation of strengthening debt risk management and control, and made plans to resolve debt risks, emergency plans for annual debt repayment plans and implementation reports; Report on the rectification, reform and transformation of government financing platform companies. The meeting called for strengthening the leadership of government debt risk prevention and control, and actively and steadily resolving government debt risk
source: Daily Economic News
4. The main responsibilities of the audit office are:
(1) to be in charge of the national audit work. To be responsible for auditing and supervising the authenticity, legality and efficiency of the national financial revenues and expenditures and the financial revenues and expenditures within the scope of auditing and supervising as stipulated by laws and regulations, to maintain the national financial and economic order, to improve the efficiency of the use of financial funds, to promote the construction of a clean government, and to ensure the healthy development of the national economy and society. To be responsible for the audit, special audit investigation and verification of the results of relevant audit reports of social audit institutions, and to urge the audited units to rectify< (2) draft audit laws and regulations, formulate audit policies, formulate audit rules, audit standards and guidelines, and supervise their implementation. Formulate and organize the implementation of audit development plan and audit work plan in professional field, and formulate and organize the implementation of annual audit plan. Participate in the drafting of financial and economic laws and regulations. Audit and evaluate the matters of direct audit, investigation and verification according to law, make audit decisions or put forward audit suggestions< (3) submit to the premier of the State Council the annual audit report on the implementation of the central budget and other financial revenues and expenditures. Entrusted by the State Council, the State Council shall submit to the Standing Committee of the National People's Congress an audit report on the implementation of the central budget and other financial revenues and expenditures, as well as a report on the rectification and handling of problems found in the audit. Report to the State Council the investigation and results of the audit and special audit on other matters. Publish audit results to the public according to law. To inform the relevant departments of the State Council and the provincial people's governments of the audit situation and audit results
the scope of business and the main cases investigated and dealt with are as follows: (1) to directly audit the following matters, issue audit reports, make audit decisions within the scope of statutory authority or put forward suggestions on punishment to the relevant competent authorities:
1. The implementation of the central budget and other financial revenues and expenditures, the budget implementation of the central departments (including the units directly under the central government) Final accounts and other financial revenues and expenditures
2. The budget implementation, final accounts and other financial revenues and expenditures of Provincial People's governments, and the transfer funds of central finance
3. Financial revenue and expenditure of public institutions and social organizations using central financial funds
4. Budget implementation and final accounts of central investment and construction projects mainly invested by central government
5. The financial revenues and expenditures of the people's Bank of China and the State Administration of foreign exchange, the assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions, and the enterprises and financial institutions with the central state-owned capital holding or dominant position stipulated by the State Council
6. Financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by departments of the State Council, provincial people's governments and other units entrusted by the State Council and its departments
7. Financial balance of aid and loan projects of international organizations and foreign governments
8. Other matters required by laws and administrative regulations to be audited by the National Audit Office< (2) economic responsibility audit shall be carried out on leading cadres at provincial and ministerial levels and the principal persons in charge of other units that are the objects of audit supervision by the audit office according to law< (3) to organize and implement special audit and investigation on specific matters related to national financial revenue and expenditure, such as the implementation of national financial laws, regulations, rules, policies and macro-control measures, financial budget management or the management and use of state-owned assets< (4) to inspect the implementation of audit decisions in accordance with the law, urge the correction and handling of the problems found in the audit, and handle the relevant matters in the audit decisions submitted by the auditee for administrative reconsideration, administrative litigation or the State Council ruling in accordance with the law. Assist relevant departments to investigate and deal with relevant major cases< (5) guide and supervise the internal audit work, and check the relevant audit reports issued by the social audit institutions to the units that are subject to audit supervision according to law< (6) jointly lead the provincial audit institutions with the provincial people's government. Lead and supervise the business of local audit institutions according to law, organize local audit institutions to carry out special audit or audit investigation of specific projects, and correct or instruct local audit institutions to correct audit decisions made in violation of state regulations. According to the authority of cadre management, assist the person in charge of provincial audit institutions. Responsible for the management of the audit Commissioner's office< (7) to organize the audit of the financial revenues and expenditures of the non operating institutions of the state stationed abroad, and to organize the audit of the overseas assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions through appropriate means in accordance with the law< (8) organize international exchanges and cooperation in the field of auditing, guide and promote the application of information technology in the field of auditing, and organize the construction of national audit information system< (9) to undertake other tasks assigned by the State Council.
(1) to be in charge of the national audit work. To be responsible for auditing and supervising the authenticity, legality and efficiency of the national financial revenues and expenditures and the financial revenues and expenditures within the scope of auditing and supervising as stipulated by laws and regulations, to maintain the national financial and economic order, to improve the efficiency of the use of financial funds, to promote the construction of a clean government, and to ensure the healthy development of the national economy and society. To be responsible for the audit, special audit investigation and verification of the results of relevant audit reports of social audit institutions, and to urge the audited units to rectify< (2) draft audit laws and regulations, formulate audit policies, formulate audit rules, audit standards and guidelines, and supervise their implementation. Formulate and organize the implementation of audit development plan and audit work plan in professional field, and formulate and organize the implementation of annual audit plan. Participate in the drafting of financial and economic laws and regulations. Audit and evaluate the matters of direct audit, investigation and verification according to law, make audit decisions or put forward audit suggestions< (3) submit to the premier of the State Council the annual audit report on the implementation of the central budget and other financial revenues and expenditures. Entrusted by the State Council, the State Council shall submit to the Standing Committee of the National People's Congress an audit report on the implementation of the central budget and other financial revenues and expenditures, as well as a report on the rectification and handling of problems found in the audit. Report to the State Council the investigation and results of the audit and special audit on other matters. Publish audit results to the public according to law. To inform the relevant departments of the State Council and the provincial people's governments of the audit situation and audit results
the scope of business and the main cases investigated and dealt with are as follows: (1) to directly audit the following matters, issue audit reports, make audit decisions within the scope of statutory authority or put forward suggestions on punishment to the relevant competent authorities:
1. The implementation of the central budget and other financial revenues and expenditures, the budget implementation of the central departments (including the units directly under the central government) Final accounts and other financial revenues and expenditures
2. The budget implementation, final accounts and other financial revenues and expenditures of Provincial People's governments, and the transfer funds of central finance
3. Financial revenue and expenditure of public institutions and social organizations using central financial funds
4. Budget implementation and final accounts of central investment and construction projects mainly invested by central government
5. The financial revenues and expenditures of the people's Bank of China and the State Administration of foreign exchange, the assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions, and the enterprises and financial institutions with the central state-owned capital holding or dominant position stipulated by the State Council
6. Financial revenues and expenditures of social security funds, social donation funds and other relevant funds and funds managed by departments of the State Council, provincial people's governments and other units entrusted by the State Council and its departments
7. Financial balance of aid and loan projects of international organizations and foreign governments
8. Other matters required by laws and administrative regulations to be audited by the National Audit Office< (2) economic responsibility audit shall be carried out on leading cadres at provincial and ministerial levels and the principal persons in charge of other units that are the objects of audit supervision by the audit office according to law< (3) to organize and implement special audit and investigation on specific matters related to national financial revenue and expenditure, such as the implementation of national financial laws, regulations, rules, policies and macro-control measures, financial budget management or the management and use of state-owned assets< (4) to inspect the implementation of audit decisions in accordance with the law, urge the correction and handling of the problems found in the audit, and handle the relevant matters in the audit decisions submitted by the auditee for administrative reconsideration, administrative litigation or the State Council ruling in accordance with the law. Assist relevant departments to investigate and deal with relevant major cases< (5) guide and supervise the internal audit work, and check the relevant audit reports issued by the social audit institutions to the units that are subject to audit supervision according to law< (6) jointly lead the provincial audit institutions with the provincial people's government. Lead and supervise the business of local audit institutions according to law, organize local audit institutions to carry out special audit or audit investigation of specific projects, and correct or instruct local audit institutions to correct audit decisions made in violation of state regulations. According to the authority of cadre management, assist the person in charge of provincial audit institutions. Responsible for the management of the audit Commissioner's office< (7) to organize the audit of the financial revenues and expenditures of the non operating institutions of the state stationed abroad, and to organize the audit of the overseas assets, liabilities and profits and losses of the central state-owned enterprises and financial institutions through appropriate means in accordance with the law< (8) organize international exchanges and cooperation in the field of auditing, guide and promote the application of information technology in the field of auditing, and organize the construction of national audit information system< (9) to undertake other tasks assigned by the State Council.
5. Already started, CCTV reported the welfare lottery fund problem
6. Unknown_Error
7. I just don't know if the funds are used for business, maybe they are in my own pocket.
8. The audit problems of the national audit office can be divided into three categories. One is minor violations, which can be ordered to be rectified; Second, for units that violate administrative regulations and financial discipline, they can jointly investigate and punish the person in charge of the unit with other administrative organs, and investigate the responsibility and give administrative punishment; Third, in the process of audit, if the administrative officials are found to have violated the national criminal law, they can be transferred to the judicial organs for investigation
for reference.
for reference.
9. 1 look at the bank statement to see if there is any difference between the amount at the end of the period and the account of the customer. Generally speaking, the amount of monetary capital of the customer should be equal to the amount in the bank statement.
2 balance adjustment table, Other people remit money through the bank, and the customer knows that he has received the payment, so he debits the bank deposit account. However, e to the inter-bank remittance or other bank operation proceres, the 100 yuan really arrived in the customer's bank account on January 2. At this time, there is a difference between the bank statement and the customer's accounting records, and this difference is allowed, So customers make balance adjustment tables to reflect the difference.
when you look at the balance adjustment table, you need to ask the customer what they adjust, and record every adjustment. As a novice, you should do this. If there is something wrong with the customer's adjustment, I think senior will ask you to follow up when they see your record, You just take the final statement and balance adjustment table, them, and then check with the customer's account amount. If it doesn't, ask why it is usually right. Especially after balance adjustment, ask the customer about the adjusted balance, and record it in the work draft. If you can't, you'd better judge whether the adjustment is reasonable, Let senior see it.
3 I think it's the most important thing for a new person. Every office has its own steps in issuing bank confirmation. You should have training to teach you how to do it.
note that confirmation is issued by an auditor. You can ask the customer to fill in the amount for you, but you must check the amount yourself and send it by yourself, The intermediate process of hand collection (or sending to the auditor by the bank) cannot pass through the customer's hand
2 balance adjustment table, Other people remit money through the bank, and the customer knows that he has received the payment, so he debits the bank deposit account. However, e to the inter-bank remittance or other bank operation proceres, the 100 yuan really arrived in the customer's bank account on January 2. At this time, there is a difference between the bank statement and the customer's accounting records, and this difference is allowed, So customers make balance adjustment tables to reflect the difference.
when you look at the balance adjustment table, you need to ask the customer what they adjust, and record every adjustment. As a novice, you should do this. If there is something wrong with the customer's adjustment, I think senior will ask you to follow up when they see your record, You just take the final statement and balance adjustment table, them, and then check with the customer's account amount. If it doesn't, ask why it is usually right. Especially after balance adjustment, ask the customer about the adjusted balance, and record it in the work draft. If you can't, you'd better judge whether the adjustment is reasonable, Let senior see it.
3 I think it's the most important thing for a new person. Every office has its own steps in issuing bank confirmation. You should have training to teach you how to do it.
note that confirmation is issued by an auditor. You can ask the customer to fill in the amount for you, but you must check the amount yourself and send it by yourself, The intermediate process of hand collection (or sending to the auditor by the bank) cannot pass through the customer's hand
10. If the audit office has evidence to show that the money in your personal savings account is privately deposited with public funds, it can conct an investigation. In addition, other properties have no right to check. If they think that they are suspected of crimes, they should be handed over to the judicial department for investigation.
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