【正文】 安徽省農(nóng)村信用社聯(lián)合社 1 機(jī)密 安徽省農(nóng)村合作金融機(jī)構(gòu) 內(nèi)部 審計(jì)實(shí)務(wù)手冊(cè) Internal Auditing practice handbook 業(yè) 務(wù) 篇 (第 一 稿 ) 安徽省農(nóng)村信用社聯(lián)合社審計(jì)稽核處 20200402 安徽省農(nóng)村信用社聯(lián)合社 2 文檔信息 文檔編碼 文檔名稱 內(nèi)部 審計(jì)實(shí)務(wù)手冊(cè) （ 業(yè)務(wù) 篇 ） 閱讀對(duì)象 文檔目標(biāo) 初版編者 初版審核 交付審核 文檔歷史修改記錄 序號(hào) 版本號(hào) 日期 編者姓名 備注 1 20200402 朱道榮、許興鵬 、陳芳、桂陽(yáng) 、楊立新、郝磊、王志祥、王玉龍、薛蓮 2 3 4 5 6 7 8 9 安徽省農(nóng)村信用社聯(lián)合社 3 目 錄 1 信貸業(yè)務(wù)審計(jì)（許興鵬） .................................................................................... 15 信貸業(yè)務(wù)審計(jì)目標(biāo) ........................................................................................ 15 信貸業(yè)務(wù)審計(jì)的基本內(nèi)容 ............................................................................ 16 貸款業(yè)務(wù)內(nèi)部控制 審計(jì) ................................................................................ 22 貸款業(yè)務(wù)內(nèi)部控制的構(gòu)成要素 ......................................................................23 貸款業(yè)務(wù)內(nèi)部控制審計(jì)要點(diǎn) ..........................................................................24 貸款業(yè)務(wù)操作規(guī)程審計(jì) ................................................................................ 27 貸款申請(qǐng)與調(diào)查審計(jì) ....................................................................................27 貸款授信與審批審計(jì) ....................................................................................32 貸款協(xié)議與發(fā) 放審計(jì) ....................................................................................36 貸款資金支付管理審計(jì) .................................................................................42 貸款沖正、修改業(yè)務(wù)審計(jì) .............................................................................43 貸款貸后檢查審計(jì) ........................................................................................45 貸款占用形態(tài)審計(jì) ........................................................................................49 貸款展期審計(jì) ...............................................................................................61 貸款收回審計(jì) ...............................................................................................62 呆賬貸款核銷審計(jì) ........................................................................................65 貸款檔案審計(jì) ...............................................................................................76 貸款業(yè)務(wù)種類審計(jì) ........................................................................................ 78 信用貸款審計(jì) ...............................................................................................78 保證貸款審計(jì) ...............................................................................................83 抵押貸款審計(jì) ...............................................................................................92 質(zhì)押貸款審計(jì) ............................................................................................. 115 項(xiàng)目貸款審計(jì) ............................................................................................. 124 助學(xué)貸款 .................................................................................................... 127 社團(tuán)貸款審計(jì) ............................................................................................. 131 貼現(xiàn)審計(jì) .................................................................................................... 133 檢查依據(jù) ...................................................................................................... 135 2 非信貸資產(chǎn)業(yè)務(wù)審計(jì)（楊立新） ...................................................................... 137 存放款項(xiàng)審計(jì) .............................................................................................. 137 概述 ........................................................................................................... 137 內(nèi)部控制制度建設(shè)及執(zhí)行 ........................................................................... 137 經(jīng)營(yíng)合規(guī)性 ................................................................................................ 137 業(yè)務(wù)合規(guī)性 ................................................................................................ 138 監(jiān)督檢查 .................................................................................................... 138 檢查依據(jù) .................................................................................................... 138 專項(xiàng)央行票據(jù)、央行扶持資金審計(jì) .......................................................... 139 概述 ........................................................................................................... 139 專項(xiàng)央行票據(jù)、央行扶持資金帳務(wù)核對(duì) ...................................................... 139 專項(xiàng)央行票據(jù)、央行扶持資金帳務(wù)核算 ...................................................... 140 檢查依據(jù) .................................................................................................... 140 撥付營(yíng)運(yùn)資金審計(jì) ...................................................................................... 140 安徽省農(nóng)村信用社聯(lián)合社 4 概述 ........................................................................................................... 140 帳務(wù)核算 .................................................................................................... 140 檢查依據(jù) .................................................................................................... 141 調(diào)（拆）出營(yíng)運(yùn)資金審計(jì) .......................................................................... 141 概述 ........................................................................................................... 141 內(nèi)部控制制度建設(shè) ...................................................................................... 141 調(diào)（拆）出營(yíng) 運(yùn)資金合規(guī)性 ........................................................................ 141 調(diào)（拆）出營(yíng)運(yùn)資金會(huì)計(jì)核算 ......................