信用社（银行）会计档案管理稽核审计现场操作细则.doc

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1、信用社（银行）会计档案管理稽核审计现场操作细则默认表情酷猴呆呆男信用社（银行）会计档案管理稽核审计现场操作细则10.01 检查会计档案的整理立卷01 检查会计档案是否采用“种类-年度”的分类法，按年度顺序分类保管（会计档案）02 检查是否按年度顺序、以册（本）为单位、按网点编制档案顺序号，按档案套袋编制卷号，并分别登记在“会计档案保管登记簿”上。（会计档案）03 检查会计凭证是否由事后监督人员负责装订，装订的凭证是否符合*农村信用社会计档案管理实施细则中的具体要求。（会计档案）04 检查会计账簿、财务报告类的会计档案是否由该部门专人负责装订，装订的会计账簿、财务报告类的会计档案是否符合*农村信

2、用社会计档案管理实施细则中的具体要求（会计档案）10.02 检查会计档案的保管01检查各信用联社形成的会计档案是否专人、双人负责管理；保管人员是否相对稳定；保管员更换是否认真登记“档案保管员变更登记簿”，并有会计科负责人监交（保管登记簿）02 检查是否建立会计档案库（柜），是否设立“会计档案保管登记簿”，会计档案是否有序存放、妥善保管、严格保密制度， 有无火烧、水侵、虫蛀、鼠咬、霉烂、散失和泄密的情况。（现场察看）03 检查磁介质保存的会计档案是否远离强磁干扰、妥善保管；对保管期限较长的磁性介质档案是否定期检查、备份，保证数据资料的完整无损。（现场察看）04 检查会计档案的保管期限是否符合*农

3、村信用社会计档案管理实施细则，有无会计档案不足保管期限提前销毁的情况。（会计档案）10.03 检查会计档案的移交01 检查形成的会计档案是否及时移交会计档案室保管，移交时是否认真登记“会计档案移交登记簿”。（会计档案交接登记簿）02 检查在移交过程中，拆封重新整理的会计档案是否在档案封皮记录拆封情况，并由有关人员共同签章。（会计档案）10.04 检查会计档案的调阅01 检查会计档案的调阅是否谨慎，该社内部调阅是否填写“会计档案借阅单”，有权人是否签字并加盖公章；公安、司法和有关单位处理案件或特殊情况需要查阅会计档案的，是否有县级以上主管部门的正式介绍信，并经该社有权人批准。（借阅登记簿、会计档

4、案借阅单）02 检查会计档案的借阅是否在“借阅登记簿”上做出详细记录。（借阅登记簿）10.05 检查会计档案的销毁01 检查销毁会计档案时是否编制“会计档案销毁清册”，完整填写销毁清册的各项内容，并经会计部经理严格审查、签署意见，报上级批准（销毁清册）02 检查会计档案销毁清册上的监销人签章是否齐全。 （销毁清册）03 检查保管期满但未涉及结清债权债务及其他未了事项的会计档案是否单独立卷，并在会计档案销毁清册和会计档案保管登记簿中注明。 （销毁清册） 结束语！祝大家学到有用的知识，提升自己的能力，实现自己的梦想，踏踏实实干好每一件事，为美好的明天而努力！162kn22i4xg.nx2l5f9w

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