业务丛谈丨巡审联动提升监督效能

Core Viewpoint - The article emphasizes the importance of integrating inspection and audit supervision within China Mineral Resources Group to enhance operational efficiency and ensure compliance with regulations [1][2][4]. Group 1: Systematic Approach to Supervision - China Mineral Resources Group is committed to a systematic approach in its inspection and audit processes, aiming to create a cohesive supervisory framework that leverages existing resources and strengths [1][2]. - The company has established a "four coordination" mechanism, which includes planning, personnel, information, and work coordination to streamline supervision efforts [2][3]. Group 2: Mechanisms for Coordination - Annual supervision plans are developed to synchronize inspections and audits across subsidiaries, minimizing the burden on these entities while maximizing efficiency [2]. - A dual-entry mechanism for personnel has been implemented, allowing audit leaders to participate in inspection teams, fostering a collaborative environment [2][3]. Group 3: Information Sharing and Collaboration - An information exchange mechanism has been established to facilitate the sharing of audit reports and findings between inspection and audit teams, enhancing the overall quality of supervision [3]. - Regular meetings are held to discuss progress and important developments, ensuring that both teams remain aligned in their objectives [3]. Group 4: Complementary Strengths - The company aims to combine the political oversight of inspections with the economic scrutiny of audits, thereby enhancing the depth and accuracy of reports [5]. - By integrating the comprehensive nature of inspections with the detailed analysis of audits, the company can effectively identify and address issues within its operations [5]. Group 5: Continuous Improvement and Flexibility - A five-year inspection plan has been developed to include all secondary subsidiaries, while audits are conducted flexibly based on identified issues, promoting a culture of continuous oversight [6]. - The collaboration between inspections and audits is designed to prevent complacency among subsidiaries, ensuring ongoing compliance and improvement [6]. Group 6: Utilization of Supervision Outcomes - The company has established a dual reporting and supervision mechanism to ensure that issues identified during inspections and audits are addressed promptly [7]. - Results from the "inspection-audit linkage" are used as a basis for evaluating and managing personnel, reinforcing accountability within the organization [7]. - Special task forces are created to assist in rectifying identified issues, leading to significant improvements in the operational and governance aspects of the inspected units [7].