近年来，审计机关围绕党和国家工作大局，立足经济监督定位，在促进经济健康发展、维护国家经济安 全、揭示风险隐患、推动反腐治乱等方面发挥了积极作用。中央纪委国家监委驻审计署纪检监察组强化 监督执纪问责，督促履行全面从严治党政治责任，推动审计系统巩固发展风清气正的良好政治生态，更 好发挥作用。 把准定位、聚焦重点，推动政治监督向深拓展 驻审计署纪检监察组紧扣"国之大者""审之要者"履责 助推审计监督更好发挥作用 中央纪委国家监委网站 侯颗 审计监督是党和国家监督体系的重要组成部分，是推进国家治理体系和治理能力现代化的重要力量。党 中央高度重视审计工作，习近平总书记亲自担任中央审计委员会主任，谋划、部署、推动审计领域重大 工作，作出一系列重要指示批示。 督促驻在单位把习近平总书记关于审计领域的重要讲话和重要指示批示精神、党中央关于审计工作的重 要决策部署落到实处，是驻审计署纪检监察组开展政治监督的重要内容。审计署党组专门制定贯彻习近 平总书记重要指示批示工作机制。 "紧扣'国之大者''审之要者'，我们通过深入一线调研督导、开展'回头看'等方式，及时跟进监督，确保 习近平总书记重要指示批示落地见效。"驻审计署纪检监察组 ...

1月5日，省委审计委员会召开会议，深入学习贯彻习近平总书记关于审计工作的重要论述，听取全 省审计工作情况汇报，审议有关文件，研究部署今年审计工作。省委书记、省委审计委员会主任信长星 主持会议并讲话。省长、省委审计委员会副主任刘小涛出席会议。 会议在肯定去年全省审计工作取得的成绩后指出，新的一年，要围绕推动习近平总书记对江苏工作 重要讲话精神和党中央决策部署落地落实，按照省委十四届十次全会、省委经济工作会议安排，持续深 化审计领域改革创新，不断提高审计监督的精准度和有效性，为确保实现"十五五"良好开局、扛好经济 大省挑大梁责任提供审计支撑。 会议强调，要围绕巩固拓展经济稳中向好势头做深做实审计监督，推动财政、科技、产业、民生等 各类政策措施落地见效，提高"两重""两新"和地方政府专项债券等资金使用效益。要围绕进一步全面深 化改革做深做实审计监督，加强对重点领域和关键环节改革推进情况监督，为改革创新清障护航。要围 绕更好统筹发展和安全做深做实审计监督，密切关注重点领域风险，及时预警提示，发挥好"探头"作 用。要围绕树立和践行正确政绩观做深做实审计监督，引导各级干部坚持为人民出政绩、以实干出政 绩，追求实实在在、没 ...

Group 1 - The article emphasizes the importance of comprehensive audit supervision to ensure stable economic operation, improve social welfare, and regulate power exercise, thereby providing solid audit support for high-quality development [1][2] - The focus is on enhancing government investment audits, particularly in key areas such as project bidding, major design changes, project settlement, and completion acceptance, to improve fiscal fund performance and ensure efficient implementation of major projects [1] - The article highlights the need to address key risk areas in economic operations and to promote the rectification of issues identified in audits, transforming these corrections into strong momentum for driving high-quality development [1] Group 2 - The article discusses the implementation of economic responsibility audits for three departments and certain towns, focusing on the execution of major economic decisions, adherence to the "three major and one large" system, and management of special funds [2] - It underscores the role of audits in reinforcing the awareness of power regulation among leadership and promoting integrity in governance, thereby playing a significant role in anti-corruption efforts [2]

齐鲁晚报·齐鲁壹点 孙文丽 12月4日，德城区政府新闻办举行德城区以高质量审计监督护航经济高质量发展新闻发布会，德州运河 经济开发区党工委委员、管委会副主任，德城区审计局党组书记、局长邢建红，介绍德城区审计机关强 化经济监督、服务发展大局的工作举措和成效，并回答记者提问。 2025年，德城区审计局紧扣"科学规范提升年"主线，立足经济监督定位，加强审计工作前瞻性思考、全 局性谋划、整体性推动，助推科学规范开展审计工作，为服务全区高质量发展提供有力的审计保障。 一、扛牢政治责任，在党建统领中强化"新担当"。 牢牢把握审计的政治属性和功能，创新实施"菁审"工程，推动党建与业务融合发展。实施"菁审铸魂"工 程，筑牢思想根基。精心开展"班子菁审领学""支部菁审联学""干部菁审讲学"等集体"讲学"活动，组织 专题"研学"读书班、以案"促学"大讨论、日常"融学"警示教育等活动，将理论学习和党性教育融入日 常、抓在经常，切实引导党员干部增强党性、砥砺作风。 实施"菁审赋能"工程，提高业务能力。以专业化为导向，通过理论学习、专家授课、专项培训、外派培 训等方式加大培训力度，提升审计人员政策水平和专业能力。目前，全局中高级职称2 ...

聚焦重大政策措施落实，以审计监督打通政策落地"最后一公里"。紧扣国家重大战略部署和省、市、区委工作要求，重点开展政府专项债券资金管理使 用、"两重""两新"政策执行等情况审计，着力揭示超长期特别国债资金、专项债券等方面存在的问题，推动政策红利直达快享、精准滴灌，确保各项重大 政策措施在德城区审计局落地生根、见行见效。 聚焦预算管理制度改革，以审计监督赋能财政资金规范高效运行。紧扣预算管理重大改革任务落实，重点审计国有资本经营预算、预算绩效管理等情况， 推动健全项目支出标准体系，强化国有资本经营预算管理，持续提升预算绩效管理水平，为深化预算管理改革提供有力支撑。紧扣中央八项规定精神和党 政机关过紧日子要求，将严格落实中央八项规定精神、厉行节约作为部门预算执行审计重点关注内容，推动部门加强预算管理，规范实施政府采购，切实 提高预算资金绩效，实现财政资金"好钢用在刀刃上"。 聚焦民生保障和重点项目建设，以审计监督厚植民生福祉。始终坚持以人民为中心的发展思想，聚焦教育、医疗等民生领域，紧盯资金拨付、管理使用全 流程，严查截留挤占、虚报冒领等问题，确保惠民政策落地见效，切实守护群众切身利益。聚焦交通、水利、基础设施等重 ...

Core Viewpoint - Nantong Rural Commercial Bank is focusing on enhancing its audit supervision quality and efficiency as part of its "Credit Business Improvement Year" goal, integrating audit supervision throughout the entire credit business process to support high-quality development [1][3]. Group 1: Risk Management - The bank is conducting a comprehensive audit of collateral management, aligning with regulatory requirements to identify and manage risks throughout the entire process from entry to monitoring and disposal [1]. - A thorough audit approach is being implemented across branches, focusing on compliance, risk control, and internal management, utilizing audit models and credit file reviews to uncover operational status and potential risks [1]. - Internal audit feedback is promptly provided to business departments to encourage self-inspection and correction, maximizing the value of audits [1]. Group 2: Audit Efficiency - The bank adopts a research-oriented audit approach, analyzing root causes of issues and proposing targeted recommendations to convert audit results into effective governance [2]. - A systematic review of 11 risk scenarios related to mobile business platforms has been conducted, resulting in a comprehensive guide that includes risk manifestations, impact assessments, and prevention suggestions [2]. - The bank employs a three-path approach ("upward reporting, parallel suggestions, downward communication") to ensure the effective application of audit results, thereby enhancing management efficiency [2]. Group 3: Continuous Improvement - The bank emphasizes a combination of immediate corrections and long-term systemic improvements, focusing on both problem rectification and enhancing institutional mechanisms [3]. - A robust rectification responsibility mechanism has been established, designating the main responsible person for each audited unit, and implementing a problem list, rectification ledger, and closure system to ensure issues are addressed [2]. - The bank aims to deepen the application of audit results to improve overall audit supervision effectiveness, contributing to stable business development and establishing a solid defense for sustainable growth [3].

Group 1 - The audit authority is implementing a series of corrective measures following the feedback from the Central Inspection Team, emphasizing the importance of political responsibility and organizational leadership in the rectification process [2][3][4] - The audit authority has established a dedicated leadership group to oversee the rectification efforts, ensuring that corrective actions are prioritized and effectively managed [2][3] - A systematic approach to tracking and managing rectification tasks has been implemented, including the use of an information system to monitor progress and ensure accountability [3][4] Group 2 - The audit authority is focusing on enhancing the quality of audit supervision, particularly in areas such as public welfare funding and major risk identification, to ensure effective oversight and risk mitigation [5][6][7] - There is a commitment to improving the operational mechanisms of audit work, including the establishment of clear reporting protocols and collaboration with relevant departments to address significant issues identified during audits [4][5] - The authority is also enhancing its internal governance by strengthening the management of audit personnel and ensuring compliance with ethical standards [7][8] Group 3 - The audit authority is dedicated to long-term rectification efforts, combining immediate actions with sustainable practices to ensure ongoing compliance with central directives [11][12] - Future plans include reinforcing the mechanisms for continuous improvement in audit practices, ensuring alignment with national policies, and enhancing the effectiveness of audit operations [12][13] - The authority aims to uphold strict party discipline and accountability within its ranks, fostering a culture of integrity and transparency [13][14]

Core Viewpoint - Recent audit reports have revealed issues related to the improper disbursement of pension funds, raising public concern about the effectiveness of regulatory oversight and the ability of relevant departments to proactively identify such problems [1] Group 1 - The issue of pension fund misallocation has come to light primarily through audit investigations, suggesting a lack of proactive measures from regulatory bodies [1] - Questions have been raised regarding why regulatory departments have not been able to detect these issues independently, indicating potential gaps in oversight [1] - The reliance on audits to uncover these problems raises concerns about how long these improperly issued pensions would continue to be disbursed without such investigations [1]

Group 1 - The core viewpoint of the articles emphasizes the continuous improvement of the audit supervision system at Nantong Rural Commercial Bank to enhance risk management and compliance, thereby laying a solid foundation for high-quality development [1][2] Group 2 - The bank has completed 15 audit projects by the end of June, identifying 45 issues, issuing 8 rectification notices, 1 management suggestion, and 2 risk warning letters [1] - A digital audit process has been established, incorporating various monitoring models for operational management, credit risk, and case prevention, enhancing the intelligence level of audits [1] - The bank has created an audit rectification ledger to track 31 issues, with 30 resolved, and has transformed audit results into 14 management suggestions and 5 process optimization plans [2] Group 3 - The bank is focused on building a professional audit team through systematic management and training, enhancing the capabilities of audit personnel in business knowledge, computer skills, and data analysis [2] - Future initiatives will include advancing audit reform and innovation to better prevent financial risks and support the real economy, contributing to local economic prosperity [2]

第一条 为强化利欧集团股份有限公司（以下简称"公司"）董事会决策功 能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司治理 结构，防范公司经营风险。根据《中华人民共和国公司法》《上市公司治理准则》 《深圳证券交易所上市公司自律监管指引第 1 号——主板上市公司规范运作》 《利欧集团股份有限公司章程》（以下简称"《公司章程》"）及其他有关法律 法规的规定，公司特设立董事会审计委员会，并制定本工作细则。 利欧集团股份有限公司 审计委员会工作细则 利欧集团股份有限公司 二〇二五年九月 利欧集团股份有限公司 审计委员会工作细则 第一章 总则 第六条 审计委员会任期与董事会一致，委员任期届满，连选可以连任。期 间如有委员不再担任公司董事职务，自动失去委员资格，并由委员会及时根据上 述第三至第五条规定补足委员人数。 连续两次未能亲自出席会议，也未能以书面形式向委员会提交对会议议题的 意见报告，视为不能履行职责，董事会应当对该委员予以撤换。 第二条 董事会审计委员会是公司董事会下设的专门机构，主要负责公司内、 外部审计的沟通、监督和核查工作。 第三章 职责权限 第二章 人员组成 第七条 公司董事会审计委员会 ...