Case Study On Economic Responsibility Audit Of Chairman Of R Company

Economic responsibility audit plays an important role on effectively supervising the leaders of state-owned and state-controlled enterprises field.It is also a guarantee for the maintenance and appreciation of state-owned assets and a supportive force for the construction of a clean and honest environment.Due to the characteristics of companies in different industries,the practice of economic responsibility auditing remains to be explored,among which there are still some issues that need to be resolved.The paper selects the R-group chairman's economic responsibility audit as a research case,and on the basis of participating in the economic responsibility auditing practice observation,proposes a plan to optimize the implementation of the economic responsibility audit of the chairman of the R group.The paper first outlines the overall process of implementing the economic responsibility audit of the Chairman of the R Group,include the results obtained from the audit organization accepting the commission and setting up the audit team to implement the audit,and detailed description of the audit method used in the audit process,including the internal Control effectiveness evaluation,authenticity of financial revenues and expenditures,maintenance and appreciation of state-owned assets,auditing of management and social and economic responsibilities.Then analyze the process of the overall audit process and methods.The study finds that there are five main problems in the process of implementing the audit:the strength of the audit team is weak,the audit focus is not clear,the methodological procedures are flawed,and the audit results are difficult to use.Finally,based on the problems mentioned before,the paper briefly describes the necessity of audit institutions implementing economic responsibility audit plan improvement,and puts forward the optimization ideas and suggestions for auditing the economic responsibility of the chairman of R Group,from the selection of auditors,auditing procedures,audit evaluation indicators and use audit results effectively.Among them,in order to comprehensively evaluate and define whether the economic responsibilities of the person in charge of the audited unit have been fulfilled,whether the individual's behavior of the audited staff has been investigated for violations of law and other issues,quantitative and qualitative evaluation indicators have been designed and selected,and the AHP has been adopted.The weights are calculated to ensure that they are logical so that a reasonable audit result can be finally obtained.Through the case study of the chairman of the R Group's economic responsibility audit,it can provide a reference for audit institutions to implement economic responsibility audits for construction companies in the future,to a certain extent conducive to the improvement of audit quality and efficiency,all of these have an extraordinary meaning to economic responsibility audit.