Gansu Province Meteorological Department Of Internal Audit Risk And Prevention And Control System Research

The quality of internal audit is the lifeline of internal audit work,and also determines the credibility of internal audit work.As a supplement to the national audit,internal audit of meteorological departments is also an important part of China's audit system.With the rapid development of market economy and the reform of China's budget system,the sources of funds of meteorological departments have diversified channels,the total amount of funds has increased,and the investment in construction projects has increased year by year.The management and use of these funds have become the focus of management.With the increase of internal audit tasks,the risk of internal audit also shows an upward trend.Therefore,timely prevention and control of all kinds of risks in internal audit work,improve the effectiveness of internal control of meteorological departments,improve the quality of internal audit of meteorological departments,become an important scientific support to improve the prevention of corruption system of meteorological departments.The influence of internal audit quality is affected and restricted by the rationality of organization setting and staffing,the professional level and moral quality of auditors,the independence and authority of audit work,and the rationality of audit process.Therefore,the risk of influencing internal audit work is also diversified.This article is based on internal audit and risk management,which is based on the analysis of the current state of internal audit work,and the internal audit process and the existing problems,and find the risk points that may be present in the internal audit work and process.This paper summarizes and classifies the risk points of internal audit in Gansu meteorological department from two dimensions of common risk points and individual risk points,and clarifies the risk points of different dimensions,which is helpful for the audit department to sort out and take preventive measures,to avoid and reduce risks from the root,to improve the efficiency of risk management,and to promote the healthy and orderly development of internal audit in meteorological system.Finally,the internal audit work of Gansu meteorological department is designed from two aspects: common risk point and individual risk point.The design of prevention and control system for common risk points is mainly constructed from three aspects: management risk prevention and control,competent risk prevention and control,and technical risk prevention and control.The design of risk prevention and control system for individual risk points is mainly started from key areas and key links of auditing,taking the risk points of specific audit processes as a breakthrough point,and looking for audit risk and efficiency risk around the power operation process.To analyze the causes of risk,build an internal risk prevention and control system suitable for meteorological departments,and form a "one chart,one table and one sheet" for the implementation of audit risk prevention and control,so as to restrict the audit process with risk awareness,to avoid the risk of internal audit,improve the meteorological department of gansu internal audit quality role.