水利行业审计的职能与作用 水利行业审计是在水利行业内部建立的,以审核和评价水利投资、工程建设和经营管理业务的相对独立的监督机构。水利内部审计的基本职能,是对于水利资金的使用与管理,资金使用效果进行综合性的监督检查。其主要功能是对财务业务的监督,帮助水利单位财务人员及管理者提高政策水平和管理水平。 水利行业审计的作用,是为水利单位决策者提供经济信息;核实水利单位内部会计资料的真实性和完整性;查实水利单位在经济业务活动中水利资金使用的合法性;核评水利资产是否保值或增值;核实财务计划的贯彻落实情况;评价水利单位内部控制制度的有效性;建立约束机制,使会计资料真实、完整、准确无误。 审计机构的设立与运行 水利行业内部审计机构是水利单位内的职能部门,其应着重考虑;审计机构相对独立性,不受本单位内其他部门的干涉,直接向单位领导负责。大、中型水利单位应设置独立机构;小型单位可设置专职审计人员,垂直于行政首长领导。 内部审计机构的主要职责是: Functions and Roles of Water Conservancy Audits Water conservancy industry audits are established within the water conservancy industry to review and evaluate relatively independent supervisory bodies for water conservancy investment, engineering construction, and operations management. The basic function of water conservancy internal audit is to conduct comprehensive supervision and inspection on the use and management of water conservancy funds and the effectiveness of fund use. Its main function is to supervise the financial business and help the finance personnel and managers of the water conservancy unit to improve the policy level and management level. The role of auditing in the water conservancy industry is to provide economic information for decision-makers of water conservancy units; to verify the authenticity and completeness of the internal accounting data of water conservancy units; to verify the legality of the use of water conservancy funds by water conservancy units in economic business activities; and to evaluate whether water conservancy assets are preserved by nuclear conservancy units. Or add value; verify the implementation of the financial plan; evaluate the effectiveness of the internal control system of the water conservancy unit; establish a constraint mechanism to make the accounting information true, complete and accurate. The establishment and operation of audit institutions The internal audit institutions of the water conservancy industry are the functional departments within the water conservancy units, and they should be given due consideration. The audit institutions are relatively independent of the interference of other departments within the unit and are directly responsible to the unit leaders. Large and medium-sized water conservancy units should set up independent institutions; small units can set up full-time auditors and be leaders of the executive head. The main responsibilities of the internal audit agency are: