Yang Xiaofang, Southern Audit Department of AVIC: Intensive cultivation and exploration and innovation

2015-07-09 11:09 China Aviation News Li Jia Liao Jinliang I want to comment 0

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Yang Xiaofang has performed her duties and responsibilities over the years, adhering to the law, standardization and strict auditing. In the audit of the economic responsibility of a certain unit, Yang Xiaofang patiently and meticulously applied the analytical review procedure with a highly responsible attitude and found that the abnormal trend change of the financial expenses of the unit did not increase but fell under the condition that the scale of bank borrowings increased year-on-year. In this regard, the on-site audit team adjusted the audit focus of financial expenses, implemented detailed audit procedures, and finally found the reason behind it. It turned out that the company violated the requirements of the system and did not set up foreign currency accounts side by side, and without consulting the contract, the auditors could not find the hidden foreign currency borrowing status. It is precisely because of Yang Xiaofang's rigor and meticulousness that problems can be found and the purpose of the audit has been achieved.

In order to adapt to the changes in the audit situation and the needs of the company's development, Yang Xiaofang actively promotes the transformation of internal audit and constantly innovates the audit work model.

In terms of audit project establishment, she changed from passive entrustment to active attack, fully understand the focus of the company's attention at all levels and the demand for audit, at the same time, docking the company's annual risk assessment results, assessing the relevance of each audit need to the company's strategic objectives and annual business plan, and formulating an audit work plan on this basis. In terms of audit methods, Yang Xiaofang and the team broke through the traditional auditing methods, extensively collected defects in all aspects of the process, started from important problems after careful verification, used the "fishbone diagram analysis method" to find the root cause of the problem, and finally used the "brainstorming method" to make suggestions for improvement with the relevant personnel in the process. In terms of improving audit capabilities, Yang Xiaofang broke the boundaries of functional departments, converted the independent operation of the previous audit department into a multi-departmental joint operation, built an audit talent pool, and absorbed 25 management experts and technical experts.

Today, the company has formed an operating mode in which the audited unit interacts with the audit department, and the rectification and implementation rate of audit opinions has reached more than 90%.

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