CHINA CINDA's Audit Department Unit 2 has earnestly implemented the requirements of the superior Party committee, continuously advanced the construction of a centralized internal audit system and mechanism, and practiced the "Digital Cinda" strategy. It actively explores the application of cutting-edge technologies like artificial intelligence in the internal audit field, focusing on building a research-oriented audit team and strengthening theoretical research and practical transformation.
The team efficiently fulfilled its duties and successfully completed audit tasks in 2024. Three members of Unit 2 overcame the challenges of high-intensity work, accumulating a total of 275 business travel days throughout the year. They conducted 21 on-site audits at 11 subsidiaries and efficiently completed 23 audit projects. In both routine and special audit work, the team maintained rigorous attention to detail, producing a total of 166 audit working papers.
Under the guidance of department leadership, the team emphasized the translation of audit findings into practical value. It took the lead in compiling the case study "Practicing the 'Three As' Guidance – In-depth Research-Oriented Audit on Subsidiary Asset Quality," providing valuable experience for enhancing the quality and efficiency of on-site audits.
Unit 2 deeply integrated research concepts into audit practice, continuously optimizing work processes and methodologies. The team successfully built a multi-dimensional pre-audit risk assessment system covering resource ratios and suspicious clues, which has been promoted within the system through formats like "practical training camps."
In 2024 audit practices, this system effectively guided the formulation of audit plans and the allocation of work hours. It enabled internal audit personnel from subsidiaries to quickly integrate into audit teams, grasp key audit focuses, and further leverage the advantages of the centralized internal audit reform, significantly improving audit efficiency and quality.
Unit 2 innovatively implemented the "Five Ones" project for young employee capability enhancement, fully embodying the research-oriented audit philosophy. "Read a good book" strengthens the foundation, organizing studies on frontier knowledge like AI and machine learning to build knowledge systems and explore developing audit risk assessment tools. "Focus on an industry" broadens horizons, concentrating on improving core audit capabilities for non-performing assets and analyzing business problem characteristics.
"Enhance a skill" refines expertise, combining practical training with pre-audit sessions to actively promote technology-enabled auditing and explore AI application in internal audit scenarios. "Join a team" fosters collaboration, working with related departmental units on audit case studies to compile case collections and stimulate innovation. "Complete a project" tests ability, encouraging young employees to use principles like RNNs and Bayesian classifiers to build dynamic audit models.
Under departmental leadership, Audit Department Unit 2, through continuously deepening research-oriented audit practices and strengthening technological empowerment, has effectively enhanced the efficiency and quality of audit work, contributing significantly to the development of the company's internal audit function.