Research On Risk And Prevention Of Economic Responsibility Audit In The A Cigarette Factory

In recent years,the state has proposed to further strengthen the management role and supervision function of economic responsibility audit,and revised the relevant provisions of economic responsibility audit.In this context,the tobacco industry,as a state-owned enterprise that has made great contributions to China's economic development,should do a good job of economic responsibility audit,so as to ensure the healthy growth of the industry's ecological environment and keep the growth of profits and taxes increasing year by year.Therefore,this paper selects a cigarette factory,whose superior company carries out economic responsibility audit on its principal in early 2020,as the research object.In the early stage,through literature review,we learned the relevant theoretical knowledge of economic responsibility audit,economic responsibility audit risk,and economic responsibility audit risk prevention and control.Through the use of audit motivation theory,COSO internal control framework system,and risk oriented audit theory,we systematically analyzed the case of a cigarette factory.From the economic activities of each link of a cigarette factory,the five links of "three important and one big",financial affairs,external donation,procurement management and extension of diversified enterprises are selected for detailed analysis,and the risk points are summarized according to the problem items.It is concluded that there are some problems such as "three important and one big" not implemented in place according to the requirements of the system;basic daily business process of financial matters is not standardized;external donation violates the regulations and is unreasonable;basic materials of procurement management are not complete,business links are loopholes;internal control of extended diversified enterprises is not perfect.The causes of the above problems are that the internal control process is not perfect and full audit coverage is not achieved,the results of the rectification of audit problems are not effectively promoted and applied,the staff pay less attention to and cooperate with the audit work,and the level of individual members of the economic responsibility audit team is insufficient.In the face of the above reasons,this paper discusses the corresponding prevention and control measures,a cigarette factory needs to strengthen the audit coverage and develop and improve the internal control process,audit rectification results to draw inferences from one instance,promote the application,strengthen the audit training for employees,the superior company needs to increase the audit training frequency and strengthen the professional training for the selected audit team members.In addition,in order to further ensure the implementation of full audit coverage,a cigarette factory has applied the risk prevention and control list of economic responsibility audit as an auxiliary tool since 2021 to provide support for speeding up the transformation and upgrading of a cigarette factory,strengthening the core competitiveness of the enterprise,and exploring a new way for the innovation and development of economic responsibility audit in the tobacco industry.