On current scientific research institutes on the implementation of internal audit

[Abstract] With the deepening development of Research institutes, Research institutes, the regional innovation system as a basic component, play an increasingly important role in the gradual conversion part of the Institute, Research institutes, financial management and financial accounting for an unprecedented outstanding issues affecting the development of Research institutes, therefore, the current scientific Research institutes to carry out effective internal audit, and research institutes to strengthen the internal audit, to strengthen the audit functions and in Economic management decision-making, and improve financial accounting and financial management. The article also describes the location and characteristics of internal audit by internal audit, efforts to promote scientific research institutes, healthy and orderly development.

[Keywords:] The current internal audit research institutes, financial accounting and financial management

With the deepening of research institutes, research capacity development and technology development part of the gradual conversion based institute, research institutes, financial management and financial accounting in an unprecedented outstanding issues affecting the development of research institutes, so in the current situation and research institutes should carry out effective internal audit work, scientific research institutes in order to help the healthy and orderly development of internal audit has research institutes around the goal to promote technological development of the business conducted, by the internal audit review of the supervision and inspection to services to help institute change by audit, internal audit to play "immune system" function, service research institutes, research institutions and innovative mechanisms.

1 At this stage of Economic research institutes in financial management and financial accounting issues faced by the outstanding, to the internal audit provides a good opportunity for development
1 stage equity incentive vigorously research institutes
Institutional mechanisms to deepen research and innovation, to encourage and support scientific research institutes and organizations involved in the reform of equity incentive, funding for major projects using research, technology transfer benefits and other aspects of the reform achievements work after the conversion of scientific research and other research institutes, the majority of intangible assets free for enterprise use, housing, equipment and other fixed assets used for business concessions in order to encourage scientists to enter management, decision-making of the main battlefield, therefore, scientific research institutes in the implementation of equity incentive system within the case, through equity incentives, the Some restructuring of the Institute's stakeholders are more concerned about their own value-added research institutes, and more adequate power to establish a sound internal audit institutions, the development of internal audit work, which makes the research institutes of the internal audit is becoming increasingly important, more effective in promoting the development of internal audit, internal audit research institutes are facing an unprecedented opportunity.

(2) inadequate internal controls, management systems, management procedures are not standard
Economic and technological development, so that the existing internal control system can not meet the new situation now because of some research institutes, existing internal controls are inadequate, so the internal audit should focus on the internal control system and the actual implementation of the results, through the audit of internal control system for rectification, research and industry regulate behavior and because of inadequate financial analysis, financial control is facing a certain risk, internal audit at this stage can not focus only on accounting and budget and final accounts management, the Institute should take the initiative to help the audited find internal control deficiencies and potential loopholes in management, internal audit to play an early warning, pre-empting the role of the internal audit should be constructive, preventive, proactive, and so to improve their timeliness, and strengthen the internal audit research institutes, research projects should the use of funds to conduct a comprehensive monitoring and evaluation, by raising the level of financial accounting and financial management, efforts to promote the orderly development of scientific research institutes.

Second, the current implementation of internal audit work of research institutes, the basic situation
Research institutes as a regional innovation system, the most basic part of the regional innovation system based and vitality, we must give full play to advantages of multi-disciplinary research institutes to improve the research capability of independent innovation and therefore to carry out the audit based on internal management level work, not only help to promote the development of scientific and technological innovation system, more conducive to promoting the further development of regional economy.

1 research institutes, the positioning of the internal audit
Emancipate the mind, ideas, drive business innovation. With the "service concept" positioning research units of internal audit work, crack the problem of restricting the development of internal audit. Research institutes are no longer just an internal audit error correcting disadvantages, but to the immune system function. internal audit and internal audit staff should internal audit work into the overall research work, making it safe operation of a powerful security department magic past practice troubleshooting correcting disadvantages, in practice, the audit revealed the audited directly Institute of issues, with little analysis of causes of the problems, the proposed targeted audit opinion but very little constructive At this stage the budget to promote the implementation of self-examination and self-examination and audit of audit and accounts, timely discover and reveal the problems to promote the timely detection of problems and research institutes, rectification, while vigorously leading cadres assuming Economic responsibility audit, according to the different nature of the research institutes, such as science classes, public classes, conversion classes, and leadership positions, respectively, leading cadres to develop appropriate Economic responsibility audit procedures, clear the content of economic responsibility audit, scope, evaluation criteria and procedures, while increasing promotion of scientific research institutes to strengthen the internal audit, to improve the level of internal audit services, thus contributing to raising the level of financial management.

2 research institutes, the characteristics of the internal audit
(1 research institutes with practical internal audit
Its audit and supervision is the leading research institutes on behalf of the Division of Research, Institute affiliated investment company, joint venture associates to monitor economic activity, which we can see not only the research institutes of the internal audit department of economic supervision, leaders should be competent in economic management and strong staff assistant.

(2 research institutes, a wide range of internal audit and comprehensive
Institute of reach of the internal audit unit of exposure among the various economic activities both on a comprehensive review, but also afterwards, during and pre-audit, external audit and government audit has the incomparable advantage of the internal audit can keep abreast of the situation, regular review of the issues can be continuous, systematic and in-depth scrutiny of the internal audit agency is a full-time permanent research institutes within the organization, internal audit staff from research institutes within the industry for research more familiar with the specific circumstances, information is more well-informed, identify and solve problems faster. In addition to financial auditors also have the scientific knowledge, industry background, which is the external audit and government audit can not be beat.

(3 research institutes, internal audit has a "certain independence."
This independence that is "weak independence", the internal audit agency is the main leaders in the research institutes under the direct leadership, in accordance with national laws, regulations and policies, Institute for Research under the reach of the investment company's financial income support and economic benefits of internal oversight, the independent exercise of the internal audit function, the unit leader is responsible for, and reporting. the nature of the internal audit research institutes is to "profit" for the purpose of internal control system audits, audits of financial revenues and expenditures , economic audit, economic responsibility audit, the implementation of laws and regulations to audit, budget preparation and implementation of audit, financial audit of special research projects, some of the basic building renovation project audit, the fundamental objective is to serve the people within the fiduciary duty.

Here we need to emphasize two aspects of the internal audit specific points, these are not a substitute for other audit forms, and can not be replaced, first, the internal audit is set up research institutes within the body, the industry-specific research business, institutional settings are aware of, has some clues outside the department, outside the unit's personnel does not have a keen and alert, and even the internal audit comrades when chatting with other comrades of the audit to obtain valuable information on the relevant issues judge, active audit, research institutes institutes easier for the valuable and constructive proposals and measures more conducive to scientific research institutes towards a more reasonable and more effective direction. Secondly, the internal audit can be more effective audit implementation of the recommendations, monitor implementation, but also to facilitate the follow-up audit work, through follow-up audit, the look back audit rectification, and promoting the development of the Institute is audited again, other than the audit of internal audit forms to more effectively to carry out ex ante and do the audit, state audit and accreditation system to use more than the ex post audit, social audit is entrusted to more units commissioned audit, internal audit did not like the play of economic operations in advance, things in the audit, play prevention and monitoring of the economic role of business execution.

3 research institutes, the internal audit function
Audit function is determined by the nature of the internal audit functions on the basic terms and functions of generalized audit is basically the same, however, research institutes and national audit and internal audit functions without the same social audit has its unique functions.

(1 research institutes oversight functions of internal audit
Like with the national audit, oversight of internal audit of the basic functions of research institutes on behalf of national interests, internal audit, state-owned assets under the Institute for property owners, investment companies, joint venture of economic activity associated audit supervision, such supervision, a certain extent, also reflects the interests of scientific research institutes. research institutes led by the internal audit staff in accordance with the intention to promote science and technology, economic development targets, headquarters of the research institutes, under the Institute, the investment company, joint venture associates such supervision, both for the implementation of national policies, financial services and regulations, but also research institutes and business management services.

(2 research institutes of the internal audit management, control and service functions
Research institutes through their own internal audit department audit activities, the headquarters of the Institute, under the Institute, the investment management companies, economic, financial revenue and expenditure and other systematic reviews, evidence collection, analysis and evaluation, objective and impartial conclusions, suggest improvements and recommendations to assist the leadership of research institutes carry out more scientific, rational decision-making, improved financial management, improve management, increase economic efficiency, full internal audit of the management and control functions.

(3) evaluation of scientific research institutes of the internal audit function
Although the research institutes of the internal audit independence and authority in different aspects of social audit and national audit, but its still in a certain range with relative independence and authority, so within a certain range, the objectivity of internal audit , fairness is credible, the internal audit of the "weak independence" and "weak authority" role to play to a certain extent. scientific research institutes of the internal audit unit can accept the leadership of the audit plan in accordance with the arrangements for audit, economic monitoring and evaluation.

Links to free download http://www.hi138.com research institutes, we can see that the fundamental functions of internal audit is still the economic oversight functions, the audit of the most important and most fundamental functions, and not because of its independent of relatively weak national audit and social audit and denied, on the contrary, if we can correctly handle the internal audit research institutes in the research institutes and other functions within the relationship, its functions fully in the research institutes within the play. Also, because the internal audit of research and industry are more familiar with the information and fast response characteristics of internal audit to the conclusion is the national audit and social audit can not match. Moreover, while the internal audit oversight body internal economic research institutes, while internal audit is one of the management of research institutes. scientific research institute internal audit and internal audit staff put themselves in a management position, the initiative to identify problems, take the initiative to actively participate in scientific research institutes of technology and economic management, of course, people generally have a more or less resistance to the audit, some comrades are even that the internal audit unit within our own people, only with relative independence, the audit and non audit does not matter. Some of the Institute, the leading investment company nor the importance of internal audit work, that the internal audit work is dispensable, why the audit of internal audit in general, for whom the audit, what audit, who, what audit, audit of the starting point and destination where, what time of audit, audit, under what conditions, how to audit, and how to do after the end of the audit are not very understanding. Especially touched to some of the leaders, the internal audit more difficult to carry forward the audit staff also increased the pressure, then it is up to the resilience of our auditors and awareness of, while our internal audit institutions and auditors To actively promote and work to the long-term continuing basis, both to publicize the importance of internal audit, but also to publicize the role of internal audit work, while also continue to get leadership support and help, by actively promoting business innovation, scientific and reasonable arrangement of the contents of the follow-up education, to improve the political quality of the audit staff and operational capacity. To improve the quality of internal audit staff, the purpose of promoting the quality of audit work.

4 research institutes, the role of internal audit
(1 research institutes of the internal audit unit and the protective role of the constraints
Internal audit staff in accordance with our legal and financial regulations, as well as research institutes, research the relevant provisions of the financial system industry, research institutes of the fiscal, financial revenue and expenditure and the economic activity, the authenticity, legitimacy, effectiveness of supervision inspection, research institutes to promote economic activity in the legal, effective orbit, a variety of illegal irregularities play a regulatory role, and research institutes to protect national interests of the internal audit staff by research institutes, under the Institute, the economic activities of investment companies and financial revenues and expenditures in advance, during and after the audit, the research institutes of the internal control system integrity and effectiveness of the audit, legal protection, curb illegal to strengthen protective measures to prevent research institutes legal rights have been infringed, for example: Although the scientific equipment to meet the needs of economic activities, scientific research institutes, research equipment, although underutilized, made good use of benefits, but might be able to re-purchase some light research units Management, part of the equipment is idle or inefficient, outdated equipment and other issues of aging and repeat purchase, which requires an internal audit, the audit in time to help improve the scientific research institute sound equipment procurement, management and use of the system, strictly implement the financial, management and use regulations to ensure the research equipment account payments, debit cards, accounts match.

(2 research institutes of the internal audit of "internal verification 'role
With the deepening of technological change, scientific research institutes have a strong economic autonomy, and even research institutes affiliated institute, investment companies have a certain range of relatively strong economic autonomy, therefore, the internal audit need a certain period of research institutes and their affiliated investment companies and units in the economic, internal compliance, financial revenue and expenditure is reasonable and so make a fair evaluation and verification, especially leading cadres, economic responsibility, we must rely on Auditing relative independence of the internal audit agency to conduct a fair and objective evaluation, research institutes, which are embodied the role of internal forensic audit, for example: through the internal audit based on audit of financial responsibility and economic responsibility audit evaluation, highlighting the incentive The role and accountability, economic responsibility audit evaluation period is to make use of the audit findings have reference agencies and departments, with reference to evidence-based, easy to visualize the final results of the audit and the Institute of economic responsibility audit.

(3 research institutes and services, internal audit staff's role
As the economy continues to deepen reform and technological institutions, research institutes, with some operational autonomy, the right leadership or management decision-making related to the business success of research institutes in the decision-making process of implementation, to monitoring at any time to determine the implementation of the decision-making and implementation process would be amended to ensure the effectiveness of decision-making and management, so that the economic research institutes, management activities in a benign direction, for example: through special audits, to expose and correct rejection , embezzlement, false reimbursement, taking money, losses and waste, mismanagement and other problems in being audited by the Institute helped with the service role.

As a result, we can see a comprehensive internal audit of the irreplaceable role of the First, the internal audit process, we have to consistently implement the "three for a bunch of second instance," the basic principles of time reflects the internal audit "immune system" function, rather than to find the problem, troubleshooting and disadvantages of prime importance. play an active internal audit management and promote the role of research institutes has been a fair trial, reasonable, objective evaluation and monitoring, the most important thing is for the audit found during questions to help Beishendanwei to develop a more rational and effective system of internal controls, strengthening internal control, the operating units make more effective business policy and model. Secondly, we can not is to audit the internal audit and audit, but should more emphasis on implementation and execution of audit results, the effectiveness of previous recommendations, in order to further improve the overall effectiveness of research institutes, the feasibility of the views put forward to the leadership and actively participate in research institutes of management activities, a good leader a good staff, while, through internal audit work, but also to the state audit provides a reference for further audit work to reduce duplication of audit work of national audit part.

Internal audit in the audit practice research institutes show an increasingly important role, from the internal audit features, functions, roles and decision-making in economic management role in the display can be clearly seen in the economic research institutes the process of development, internal audit not only can not be replaced, on the contrary, it should be on its own characteristics to be a reasonable guide, identify the proper position in the research institutes of technology development, economic management, internal audit should play a role , in a benign way to enrich the development and growth. so that the internal audit work better for the research institutes and the affiliated Institute of the investment company and good services. in the future within the research institutes should be strengthened and effective internal audit work to strengthen the audit function and in economic management decision-making role to strengthen the internal audit research institutes, to improve financial accounting and financial management, internal audit is research institutes in the direction of future efforts. References:
[1] Ruan Ying: From the perspective of corporate governance, the development trend of modern internal audit The audit Digest, October 2009 105
[2] Luo Jingjing: Internal audit the victims, the Chinese accounting report in July .2009

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