内部审计虽然不参与单位的经营管理活动，但随着集团公司的规模扩大，内部审计作为集团公司的经济监督机构，其作用越来越重要。集团公司的内部审计不同与社会审计，同样内部审计报告与社会审计报告存在较大差别，社会审计遵循的是《独立审基准则》，而内部审计遵循的是《内部审基准则》。因此两者在审计的独立性上、审计方式、审计重点、审计目的、审计职责作用是不同的，从而使内部审计报告对集团公司内部控制的健全有效，会计信息的真实合法完整，经营绩效，经济责任及经营合规性等进行检查、监督、评价、整改及奖惩建议，内部审计报告作为改进内控管理的参考依据只对集团公司本单位、本部门、股东负责并对外保密。而社会审计主要围绕会计报表进行，对会计报表发表意见，对外出具《审计报告》，具有鉴证作用，需要对股东、债权人、及社会公众使用人负责，社会审计出具的《管理建议书》仅仅指出内部控制制度及执行的不足，出具建议。

但内部审计与社会审计在工作上具有一致性，在审计内容、审计依据、审计方法等方面有一致之处。因此《独立审计具体准则第7号--审计报告》某些要求，值得我们再写内部审计报告时参考，如审计的目的、审计对象、审计依据、审计责任、审计的实施过程等在内部审计报告中也需要体现。需要指出的是内部审计报告更突出对内部控制的关注，要针对内部控制制度及执行的不足提出具体审计意见及处罚建议，这与社会审计的《管理建议书》也有相同之处。以下是某公司集团公司出具的分公司审计报告部分内容，目的是希望大家共同探讨。

一、封面

***公司机密内部审计报告

报告名称：关于某公司的审计报告

报告编号：某公司集团内审字[200X]第0XX号出具

报告时间：200X年XX月XX日

报告抄送：董事长、各副总裁、董事长助理、财务总监、XX部门

二、报告正文

关于某公司分公司的审计报告

某公司集团内审字［200x］第0xx号

我们于200x年xx月xx日至xx月xx日对某公司分公司进行了审计。某公司分公司资料的提供和编制、建立健全内部控制制度、保护资产的安全完整是分公司财务及XX管理部门的责任，我们的责任是在实施审计工作的基础上发表审计意见。

我们按照《内部审计准则》有关规定计划和实施审计工作，通过审计目的在于掌握分公司经营情况、内部控制制度执行情况，以便进行分析，从中评价出经营中存在的差距及揭示主要问题，针对重大缺陷提出审计意见。本审计报告中提出的问题及审计意见，请各分公司及公司相关部门在此基础上认真进行自查、完善、整改，后续审计中再发现此类问题按某公司规定及本次审计意见进行处罚。 某公司分公司的基本情况……

审计中发现的问题及审计意见

一、某公司分公司资金管理不规范

1．职工借款随意性，借款金额大期限长，有的借款理由不充分，甚至有的旧账不结又填新账，截至审计日借款金额情况……。借款超三月的有……借款超一年的有……

审计意见：对超三月的借款一律无条件收回，收不回来的分公司经理、会计按4：6承担责任。以后不准出现超三月的借款，不准出现业务理由以外的借款，职工辞职要清理，否则分公司经理、会计按4：6承担责任，并从借款之日起按月1％的利率计算利息并按借款额的20％处以罚金。

2．xx金存在不能及时上缴公司账户的现象，如某公司分公司200x年xx月xx日的xx金某公司x元,截至200x年xx月xx日尚未上缴，时间长达近xx个月。

审计意见：严格财务控制制度，对不执行财务规定的分公司经理、会计各承担违规金额25％的处罚。

二、存货管理、库龄、结构存在不足

1、业务员借货现象普遍存在，数量之大日期之长令人费解。截至审计日借出存货XX件，折算成金额XX元，为库存金额的XX%。

时间超三月的有XX件，折算金额XX元，其中超一年的有XX件套，折算金额XX元。而且有些业务员已离职，如XX借货XX件折算金额为XX元，已于去年辞职。

审计意见：现有不超一月无损的借货加强催收力度尽快收回；超一月及损坏的借货落实责任人按售价的7折收回现金，没有责任人的分公司经理（或原经理）、会计、保管人员按3：3：4的比例扣款。通过本次清理以后，以后借货理由要充分，分公司经理要审批，分公司会计随时监督，不准出现一个月以上借货，职工辞职要清理借货。否则分公司经理会计保管人员分别按零售价承担3：3：4的责任。

2、存货盘点账实不符严重

存货盘点的目的在于查找错误指出问题，以便管理控制的改进与提高。根据重要性原则，考虑成本效益，本次审计差错的定义为：只要同种类成品，实盘与账面不符即为账实不符，核对中并不进行合并调整。具体的财务操作必须根据本次审计盘点情况另行仔细盘点，该合并的合并，该调整的进行调整。

(1)盘点对账具体情况

按总数种类差错相抵后计算的差错率为XX%。

账实核对不符情况:

品种

盘盈

盘亏

盈亏绝对值合计

（2）我们通过调查了解、分析具体原因如下……

3、按库龄分析

根据最后一次进货测算，超3个月的库存，占全部库存的XX％；超6个月的库存，占全部库存的XX％；超1年的库存，占全部库存的XX％。超龄库存不但每年耗费较大的资金成本，更重要的是已成为困扰资金周转的桎梏。 库龄种类明细：

品种合计

1－3月3－6月6－12月1－2年2－3年3年上

分析原因……

4、按存货结构周转情况分析，全部xx存货去年同期销售xx件，今年上半年的销量为xx件，某公司分公司库存xx件，测算需xx个月销完。

审计意见：在以上盘点的基础上，对现有库存进行库龄的统一排查，在查清库龄的基础上，完善财务软件或xx系统对存货的实时监控，为公司库存管理、经营决策提供信息。同时为盘活库存，加强资金流转，节约财务费用，缓解公司资金紧张的压力，请公司决策层针对公司库存目前的库龄、销售前景预测情况，在消化调整库存结构的基础上，制定有效的清仓利库管理制度，并作为一个长期的策略贯彻下去。

三、费用合理性的难以界定

费用单据报销不规范，如招待费有的未注明为何事招待何人；有的经办人、分公司审签人仅经理一人，审计无法界定是否合理合法。

审计意见……

四、低值易耗品管理存在差距

某公司分公司，低值易耗品台账记录无规格型号、无产地、无购入日期或调入日期等，不详细、不及时、不全面、不规范；分公司低值易耗品管理存在缺陷，有的随处乱方、有的损坏不及时修理，如有两张办公桌抽屉、门子损坏无修理，一台转椅损坏放在四楼迎门处。

审计意见：……对丢失、损坏的要落实原因，是责任人原因的要追究责任，加强日常维护、维修工作，分管领导承担管理责任。

五、销售审计情况分析

1、x－x月销售额构成分析

200x年x-x月份某公司分公司xx销售金额同比增长XX％。从构成情况看……

2、x－x月销售量分析

从销量及增长幅度可以看出xx、xx、xx增长较快，xx销售增长缓慢，具体分析……

审计意见……

六、1－6月销售费用构成及销售费用率分析

分公司费用构成及销费用率对比情况……

七、店面门头形象、店内布局，专卖店管理制度不健全

……

审计意见……

九、存货进销存、财务收支明细账记录不规范、不全面

某公司分公司的存货进销存明细账没有月结、累计；用红字记录出库，商场与商场、专卖店调货不经仓库调账；财务收支明细账无月结、累计，有的不按财务记账规审计意见……

十、礼品卡管理存在漏洞

1、借支礼品卡时间较长，截至xx年xx月xx日，借支礼品卡如下……

2、有效期问题……

3、礼品卡注明一次消费，但实际中存在分次消费或变相分次消费（换卡）的现象……

4、面值、有效日期标注不规范，有的用电脑打印纸条粘贴在卡上，有的在卡上直接圆珠笔或碳素笔书写，有损害于一个知名品牌的形象。

审计意见：规范礼品卡及消费的管理，面值、有效日期标注直接印刷在卡上或统一用电脑打印纸条打印；礼品卡有效期问题严格按卡面上标注执行，个别卡超期一律到总公司核验后处理或折价后换卡消费，分公司无权接受自行处理；如同有效期一样，在维护公司形象及严肃性前提下，严格按礼品卡标注使用；除特殊情况经总公司财务部长批准外不准借出，对私自借出的一律按面值追究分公司经理及会计各50%的责任。本次审计查出的借卡，请及时与有关部门联系，尽快进行财务帐务或收款处理。

十一、分公司财务基础薄弱，不能适应财务管理的要求

库龄分析是一项很重要的基础管理工作，但分公司不能提供出存货的库龄，也从未进行过库龄、库存结构的分析，更无从谈起为公司存货决策提供信息…… 合同签订、跟踪管理……

审计意见：以集团公司财务部牵头，组织XX部、XX部共同对存货管理、合同管理等基础性的财务管理工作……

十二、分公司财务核算架构不合理

财务收支控制的高度集中并不等于核算的集中。目前分公司大多有独立的营业执照且为独立的纳税主体，从财税制度上应为独立经营、独立纳税的独立核算单位，但结合分公司的审计情况看，分公司并未形成为独立核算的经营实体，分公司会计行使的职责相当于部门核算员，并不是真正意义上的会计…… 审计意见：……

附注：1.某公司分公司基本情况表；

2.某公司分公司职工借款情况表；

3.某公司分公司借货明细表；

4.某公司分公司销售分析表；

5.某公司分公司费用分析表。

某公司集团有限公司总审计师：XXX

助理审计员：XXX

审计部200x年xx月xx日

从以上内部审计报告的格式及内容，不难看出既借鉴了社会审计部分格式及要求，又结合集团公司内部审计特征与不同目的审计的情况。

则涂改……

第二篇：Point of view of Professions for Women of Virgini

Point of view of Professions for Women of Virginia Woolf

Virginia Woolf was a well-known and controversial English writer and one of the foremost modernist of the 20th century. She was also the pioneer of the stream of consciousness of the novels and the famous feminist literary critic.Over half a century ,the research on herself and her works has aroused hot waves around the world.

Virginia Woolf was born in a family full of literary atmosphere, both her parents have high literary accomplishment .So she was educated by her parents and influenced by the family. But the background of the family was complicated and there were so many brothers and sisters that made the whole family in a chaos.It was said that she had experienced the sexual assault by her half-brothers when she was young,which left deep impression in her mind and this also had great impact on her literary works and her feminism thought later.[1]

In the Professions for Women,Virginia collected all kinds of realistic materials widely to express her own opinions about the professions change of women in London of 1930s when women had been into dilemma in choosing their careers.And Woolf thought that this situation was connected with the different and unequal level of education between men and women to a great extent .In the profession of literature, the author finds that there are fewer experiences peculiar to women than in other ones because many women writers before her have made the road smooth.so she was determined to fight for women with all her efforts continuously.In her speech,She used a figure of speech “killing the angel in the house”to describe her determination to get rid of the conventional role of women.And her purpose was to “kill the angel” and “tell the truth”these two experiences which were the main clues of the whole passage.she said women played an important role in the development of the literature and the society,so people could not ignore the significance of women and should remove those traditional discriminations against women.so Woolf strongly encouraged women to fight against obsolete ideas or thoughts for their own freedom and rights.

In her article,Woolf said killing the angel in the house was part of the occupation of a women writer.she explained that the angel in the house referred to the characteristics of traditional women who were very compassionate and charm and always performed well in dealing with the complex chores;moreover,they were often considerate of others and followed others’ wishes... Woolf thought only if killing the angel in the house could women be independent on the men and those old concepts so that they could get their own freedom completely.

Although the views of Woolf are reasonable at that time to some extent,I have to state that we can not totally get rid of all the characteristics of traditional women,because there are some of them which may be excellent and worthy of carrying forward to the later generations.such as those that traditional women are kind and considerate of others,which is one of the best virtues of human beings and everyone in the society must have this kind of quality,I think.However,she argued that traditional women should not be willing to do housework as her duty at home,while men undertake nothing at home but oppress their wives.This type of oppression is unfair and solid in that society. Therefore,it needs all the women hand in hand together to break through the chains bound in them.

Next,Woolf clarified her own career experiences as a women writer and told all the women to stand out bravely in choosing occupation.And she still insisted that there was strong obstruction blocking the way of selecting women’s professions freely.we have to admit her point of view is right that women must get rid of the bond and live as men fairly.Admittedly,under the enormous

pressure of old and stubborn doctrine and men’s power,women really endure long-term oppression from men and the old society.But I don’t think there is absolute equality in the society,so women cannot gain the same rights as men.Because this kind of relationship has been rooted in people’s mind and has become a historical habit with the long development of the society. As Max weber said, “it is a kind of dominant and subordinate relationship in our social order and basically has not been tested that men use their power to rule women naturally.For a long time,the core power is controlled by men, including people's ideology.Even today,people have been used to this system and structure.Contemporary American sociologist Robert Merton says "Thomas theorem" ---"if the situation as people thought then the result will be a truth"[2].It’s just as women are set in the male law society.under the strong discourse power and ideology, the development and change of women’s rights is only the inheritance and follow-up development as male ideology.In addition to that,all women 's self consciousness has been drowned in the ocean of male consciousness[3].So we can see that the freedom and liberation of the feminism can not be accomplished in an action,which is a long-term combat.but we can firmly believe that it will be successful in the future or ever long.

Woolf' s feminism has great influence on the cultural development in the middle of the 20th century and has a positive meaning of today’s feminism ideas. It embodies rich connotation and great enlightenment.In the Professions for Women,Woolf concluded most of her opinions about women’s choosing professions and revealed the reality of the difficulties that they met at that time.She told her own experiences and encouraged women to fight against male society for their own rights .But this was a long and tough process,it needs all women getting together solidly to struggle for independence with persistence.

[1]从《岁月》看伍尔夫的女性职业观（浙江大学 外国语言文化与国际交流学院）

[2]谈《女性的职业》（太原师范学院外语系）

[3]论伍尔夫现代主义小说的主要特色 （西北师范大学 外国语学院）