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e582131431 · Posted: Thu 9:22, 28 Apr 2011 Post subject: Audit Culture Symposium _1154

Audit Culture Symposium

2004 年 November 30 to December 1, audit Office of Audit and cultural base-building workshop was held in Beijing in Huairou. The seminar is the audit committees and audit institutions jointly organized by research institutes. The workshop units from the Audit Commission, the local audit institutions at all levels of the 97 papers submitted to the 20 selected for exchange and discussion meetings, attended by more than 30 representatives. Deputy Auditor General of love throughout Stone attended the seminar and end of the meeting released a speech. He pointed out that the internal audit institutions audit culture has cohesion, orientation, training, constraints, incentives and other effects, has a promotional image of external, integration, location, education, communication, openness and so on. The workshop active atmosphere of the entire audit system, expanding the perspective of research activities, ideas, is a first. In his view, the workshop has achieved some results, the audit identified some of the basic concepts of culture-related, role, initially defined the audit culture, the principles of audit institutions and the way culture. Stone, Deputy Auditor-General also pointed out the shortcomings of discussion papers, such as whether the audit is to study culture, or the lack of a clear audit institutions and other culture. He cultural construction of the audit made several recommendations: First, a clear audit culture, the audit authority and cultural meaning. Second, the audit culture and the audit institutions of culture as the two main lines, a clear research topic. Third, a more in-depth audit of the audit culture and the specific content of organ culture, not an abstract discussion of moral, value orientation. Fourth, the orientation should be clear, that is, to serve the audit work, close to the front-line auditors need to reflect the essential characteristics of the audit and regularity, help people to correctly understand the audit will help auditors to adhere to the innovative work the right direction . Fifth, the audit culture of openness, attention to the audit culture and the exchange and learn from other cultures. Sixth, the audit culture should reflect the characteristics of the audit. Seminar invites the Ministry of Culture, the Central Government Organs, the Central Party School, Beijing University of the leaders and experts, exchange of papers on the General Assembly of the comments. Comments standpoint of their high, wide viewing angle of new, easy to understand, both theoretical depth, but also a guide to practice, the participating comrades inspired. Peking University Professor Li Chengyan, starting from the basic meaning of culture to explain the meaning and role of culture, and extended to the general concept of culture, administrative culture and the audit culture. He pointed out that the audit culture mainly refers to the concept should be the auditor, the audit form in the practice of rational thinking. Other material things, the system of things and phenomena of the audit, but rational thinking is the concept and manifestations, these are defined as the content of the audit culture becomes too broad, and not conducive to grasp the nature of the audit culture and the core, will weakening of the audit culture, changing the culture of a particular audit perspective. He also emphasized that the audit culture is not that the concept of an auditor must refer to the groups in the practice of the ideas and common understanding. Central Party School Professor Liu Jinglu made to culture the distinction between broad and narrow sense, he pointed out that the broad concept of culture, including material culture, institutional culture and spiritual culture, especially the narrow concept of culture is cultural. Professor Liu believes that the core of the audit culture is a From the perspective of the work is true, accurate, from the perspective of auditors is sincere, loyal. Professor Liu also from the perspective of state and national development, described in shaping human culture and the role of improving the quality of people, and people's quality is determined by the country's prosperity and the Chinese nation's revitalization. Similarly, for a cause and an organization, attention to the role of human culture, no doubt can play shaping the character and style, improving the quality of the role of educating and inspiring people love the cause, loyal to the cause, dedicated to, promoting career development. An assistant inspector of the Ministry of Culture, Comrade Yu made the broad perspective of the general concepts of culture, characteristics and functions with special emphasis on culture for an organization until a society, have charisma, cohesion, affinity, influence and driving forces, etc. important role. Inspector of the Central Government Organs and Lost Balance deputy director of spiritual civilization, strengthen party building, Comrade perspective, emphasizing the fundamental culture of the state and national spirit. She suggested that organ culture with the strengthening the Party's governing capacity building and strengthening the authority of the party combined; organ culture with the combination of a learning organization; organ culture combined with the system construction. Organ culture is the main organs of all employees, offices and cultural construction must be people-oriented. extensive discussion of this workshop, involving the meaning of the audit culture, features, functions, audit culture and the development of audit, audit practices and experiences of culture, the cultivation of the New Audit Culture and the creation etc., participating comrades on how to strengthen the audit culture made many specific comments and suggestions. These theoretical views and opinions, for the implementation of the . Representatives to attend the workshop most are from the audit practitioners, the development of the audit work and audit agencies have a personal experience with the construction process of a profound understanding of their objective and pragmatic attitude on the status of the audit culture summary of the scientific and innovative spirit of the cultural development of the audit were discussed. Can be said that this seminar is to create a new era, a new starting point for the audit culture. The meeting was very successful and achieved the desired results. Discussion of the Meeting are summarized below: an audit culture, meaning, features and functions the meaning of culture is very rich. The workshop, we discussed from multiple perspectives audit culture. It was generally agreed, in accordance with the cultural philosophy of cultural structure is divided into material culture, system culture, spiritual and cultural views of three levels, the audit culture is a multi-level complex, the audit material culture, system culture and spiritual culture embodies. However, most comrades believe that the audit culture and its auditors audit institutions in the performance of duties, fostering the development of the audit process of the formation of business was a common recognition, follow the values, ethics, codes of conduct, the sum of group consciousness. Therefore, the participants focused on the spiritual and cultural issues related to the audit. Audit Audit Department of Agriculture and Resources and Environmental Protection Task Force, stressed that the audit is the audit of the spiritual and cultural core of culture, strengthen the audit culture is the key to strengthening the spiritual and cultural construction. Spiritual and cultural audit is formed in the audit work to the core values of the majority of auditors, including the values, codes of conduct and ethics, including the sum of mental phenomena. It is the culture of the entire audit system constitutes the most important factor, the main values of the audit, audit professional ethics, audit work style composed of three levels. Among them, the value is the core level, and will determine the other two levels; professional ethics is the spiritual culture of the second level is the concrete expression of values; audit work style is the external expression of the spiritual culture reflects the values and auditors professional ethics. Between the three unified, together, indispensable. Audit Research Group in Shanghai Te Paiban the audit culture, defined as present in the audit and audit-related groups in a subculture, is the auditor of the sum of material and spiritual culture, is a multi- level of the complex, mainly by the audit material culture, institutional culture and spiritual culture composition. Audit material culture, including the audit agency's office space, basic skills audit, the audit staff and equipment, clothing, audit reports and audit staff welfare benefits, leisure time places. Audit system culture, organizational structure, including audit, audit regulations, auditing standards, methods, audit institutions and the relationship between the audited agencies. Spiritual and cultural audits, including the code of conduct for auditors, the audit staff values, mental state, the audit psychology, knowledge structure and moral orientation. Among them, the material culture and institutional culture is dominant, is the manifestation of spiritual culture, and spiritual culture is hidden, is the substance of the material and institutional culture. Spiritual and cultural decision systems and material cultures, and through the dominant cultural forms show it, while the material culture and institutional culture in turn affect the spiritual and cultural development. Research Group of Shandong Provincial Audit Department spiritual and cultural aspects, mainly from the meaning of the audit culture, they believe that the audit culture, the audit organization and its personnel in the performance of statutory duties, when the implementation of economic supervision by the honor concept, The pursuit of value, followed by the norms embodied in the strength of character, the image shown, are distinctive characteristics of the times, scientific content, industry characteristics and job requirements of the advanced values. They suggested that the structure in accordance with the general theory, the audit can be divided into material culture of the same culture, system culture, behavior, culture, structure, culture and spiritual level. Among them, the spirit of the culture is the spirit of the audit, it is at the core, the values of the audit. Liaoning Provincial Audit Department Task Force believes that the audit culture is formed in the audit of development co-recognition of common beliefs and values, is formed in the audit law enforcement philosophy, codes of conduct, professional standards, in the formation of organs and life style of thinking, morality and spirit, the history of the audit system-specific accumulation and spirit to upgrade. Guangdong Provincial Audit Department Task Force suggested that auditors in the audit culture is a long-term audit practice, and gradually formed and for the public recognition, compliance, audit features with a value orientation, behavior, style audit, audit spirit, ethics, development objectives and ideological factors, the sum of the core content of the audit staff of the group values. features on the audit culture, participants generally agreed that the audit work after twenty years of development, showing a systematic audit culture, contemporary, innovative, science, openness and other features. Systematic, that the audit culture is composed of three levels of culture, organic whole, the audit culture consists of three levels should be centralized and unified culture, are indispensable. Times, that the audit should be the distinctive characteristics of culture, with the changes in social and economic relations development and change. Audit culture of the times should be coordinated with the audit environment is in line with the actual development and current situation of the audit. Innovation, that the audit is to constantly enrich the connotation of culture, growing, development of audit work should be based on the status of ongoing adjustment. Science, refers to the audit culture has its own law of development, the formation, evolution constrained by the social environment, certain social environment, and can only be bound to produce corresponding audit culture. Audit culture of science should be consistent with the objective law of development of audit work, and help to promote the audit work. Open, refers to the Audit Culture and development process, should be actively absorb advanced culture and the basic elements, while the basic structure of advanced auditing culture also absorbed other cultures can learn from. Audit Office in Guangzhou, Te Paiban Task Force believes that our government audit determines the nature and mode of operation of the audit of its unique culture. Audit institutions at various levels for different purposes, the audit culture similarities and differences exist. Audit culture difference in time that the audit for the historical background of the different cultures with distinct characteristics of the times. Overall economic development for the service, the audit work is increasingly showing the professional and scientific, that the audit culture is innovative, scientific. Tepai Ban Task Force believes that the Audit Commission in Shanghai, advanced audit culture should have five characteristics: First, the universal. Audit culture is the culture of all auditors, even for non-audit staff also has a powerful radiation. The second is systematic. Audit by the audit culture is material culture, institutional culture and spiritual culture with each other, mutually dependent interaction of different levels and in different parts of a combination of organic whole. Create audit culture, not only to focus on system, technical and other tangible factors, but also should pay attention to beliefs, values, moral evaluation of intangible factors. Third, the times. To carry out audit work is carried out under certain conditions of time and space, not from a specific era, specific political, economic and social environment constraints. Audit culture should reflect the spirit of the times, must be with the times. Fourth, innovation. Innovative audit culture, characteristics of the audit culture, the inherent requirement of the times. Updated in the audit material and equipment at the same time, audit tools, audit methods, the values of auditing theory and audit, also must continue to innovate. Fifth, it is open. Cultural needs of the audit for the world and the future, extensively absorb all efforts conducive to the development of advanced culture audit results. on the audit function of culture, the participants unanimously, the audit culture is to guide the audit work to an important factor in the development of deep-seated. Scientific and advanced audit culture, can produce good in the spirit of power and moral force of a strong incentive environment and incentives to promote the audit work to overcome the negative factors in the audit environment, and constantly promote and develop the auditing business. In essence, the audit culture is the most important function is to stimulate the auditors in the audit business. This incentive environment and the role of incentives in a way better than executive orders. Cohesion, constraints, education and other functions is an extension of this function and specific. Tepai Ban Task Force believes that the Audit Commission in Chengdu, the audit culture has four features: First, gather function. Organ culture can make a good member institutions to enhance understanding, to all aspects of people at all levels to unite the individual's thoughts and emotions, fate and the fate of the collective unit linked to inspire a profound sense of identity authority members, together to achieve the common goal of organs. Second, the constraint function. Moral authority, beliefs, culture is a kind of soft constraints, hard constraints can ease the psychological impact and rebellious, while the value of this target based on groups from the deep psychological induction and specification make it easier for member agencies thoughts and actions become harmonious and consistent. Third, the incentive function. Organ culture is the invisible mental stress, but also the invisible spiritual force that can inspire each member of the hard work and spirit of striving for excellence, we can fully mobilize the initiative, with a high degree of professionalism and sense of responsibility to join to go to management and services. This incentive is in place under the guidance of the collective behavior of values, but also the spiritual needs of members of organs. Fourth, the educational function. Organ culture can not only guide the institutions members of the value of pluralism, cultural diversity of the social environment, cultivate ideology and morality, and follow the correct guidelines and codes of conduct thought, but also can promote the comprehensive development of individuals. Five is the radiation function. Oversight and audit institutions of economic management of the organizers of social and economic order. Authority members of the quality of the image determines the audit institutions of the work and image. Audit Office in Shanghai Tepai Ban Task Force believes that the main function of the audit culture including: One-oriented functions. Audit culture reflects the auditors focused on common values, ideas and common interests, and thus has the appeal of the auditors, their goals can be directed to audit the cause of the established goals. Second, the cohesion function. All audit staff to audit culture closely linked and work together to form a goal and ideal for the realization of the audit and work hard, pioneering ideas, behavior and culture. This not only auditors can happily conduct a joint audit activities, audit innovation, but also to auditors in the production setbacks or encounter difficulties, to unite together to overcome difficulties. Third, the missionary function. Audit culture itself in the role of auditors at the same time, to promote greater understanding of external audit staff, the audit unit to be more cooperative, so that other government agencies and the media to pay more attention to support the audit business. Fourth, the incentive function. Advanced audit culture, enabling auditors always feel proud and glorious self-confidence that allows auditors, consciousness is fully excited, content with their jobs. Fifth, to provide authority. Under the Influence of the audit, the auditors will virtually form a sense of pride, always remind myself as an auditor to be self-restraint. Meanwhile, the auditing standards, institutions, regulations, discipline is also a physical constraint, specification of the audit personnel. Second, the audit culture and the audit work delegates agreed that twenty years in the development of the audit, the audit institutions have formed the majority of auditors and approved by the public audit culture. The audit culture, especially the spiritual and cultural audits, audit management activities have been integrated to promote the development of the audit, audit work has become indispensable for the development of inner strength. Strengthen the audit culture is to in-depth understanding of the nature of the audit culture, meaning, and grasp its basic characteristics, and promote the formation of the advanced culture of the audit, audit of its full development in the promotion of the various functions in the role. Participants focuses on the spiritual and cultural construction of the audit and audit work in close contact are discussed in several papers, It was agreed that the audit staff should advocate the spirit of the audit, give full play to individual initiative and team combat, and promote the development of the audit. Audit Audit Department of Agriculture and Resources and Environmental Protection Task Force believes that the cultural audit determines the behavior of each member of the audit authority, is to promote the continuous advance the cause of the audit, the audit team has grown in strength, and constantly improve auditing system spiritual support and an inexhaustible power. Foster the spirit of positive culture for group audit institutions set of values, enhance cohesion, solidarity and a sense of mission staff, the role of a sense of belonging can not be underestimated. Audit Commission research institutes of the paper argues that the formation of the audit culture, both to the body at the national audit of its own to create a good atmosphere, from the concept, spirit-level audit staff to mobilize the enthusiasm and loyalty to make the country Audit has a capacity of innovation and cohesion, but also be able to audit their own countries and establish a good image outside the body for survival and development of national audit to create a favorable environment for the national audit showed vigorous vitality. Therefore, for positive change and development period of the national audit, audit institutions which shape the audit culture, advocating what the audit concept, the formation of what mode of thinking and working methods, audit staff with which the spiritual realm, to show what kind of work style , will determine whether the national audit to obtain better living and development space, can effectively play its role in economic development in the country's political role. Guangxi District Court of Audit Task Force believes that the audit the audit culture play an important role in development, the idea is to achieve security audit strategy, audit institutions to improve the cohesion of the effective means for shaping the image of the basis of the audit project, and to enhance the quality of cadres of the important measures. Hunan Provincial Audit Department research group focused on a paper audit management audit of the relationship between culture and issues. They believe that the audit culture is based on modern management thinking into the same time reacts to audit management. Strengthen the audit culture first and foremost role is to improve management, enhance management innovation. Audit groups, management systems and specifications are made in the audit culture,[link widoczny dla zalogowanych], brewing, and any management system and regulate the development of the audit can not be divorced from cultural context. Management systems and audit groups, the standard formulation, must proceed from reality, reflecting their own cultural characteristics and business characteristics, the only way to be accepted and recognized for their employees. At the same time, only with the auditors to adapt the cultural background of the management system and norms, it has the executive power. They believe that the audit culture, the audit requirements of the community group leaders, according to the actual situation of groups and their own knowledge, experience, and gradually build up fusion. When an audit group of senior leaders, to audit the audit group to create a culture of core values, focus on organizational development and institution building, to be able to promote the development of the audit. Audit culture is actually the audit authority to establish professionalism, unity, cooperation and dedication. Anhui Provincial Audit Department Task Force believes that the audit culture and the attendant audit profession, and to provide direction to the development of audit guidelines, intellectual support and spiritual encouragement. Strengthen the audit culture, help to grasp the macro trends of China audit, from the microscopic to seek audit of the development path of China. Cultural development through the strengthening of the audit, audit institutions can rely on ideals and beliefs, values, auditing, ethical values such as consisting of flexible management, rigid management of the legal system to make up for lack of motivation, to guide the audit act, to achieve audit objectives; can rely on advanced systems methods, the popularization of technology and equipment to improve audit efficiency; can rely on the creation of learning organizations, training all-round development of the audit personnel.