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Audits are reviews and verifications, and sometimes there is no final decision; Approval is review and approval. The final decision is made at any time.
Review instructions, and the approval of the opinions or reports of the superior departments or persons to the lower departments or persons.
At present, there are various forms and names of administrative examination and approval, including approval, approval, approval, review, consent, registration, licensing, certification, registration, verification, etc.
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Audit means review and verification, and approval means review and approval. Both the words review and review have the meaning of review, and the difference is that the former focuses on verification and the latter focuses on approval.
From the perspective of administrative management, examination and approval refers to the restrictive management of the counterpart to engage in certain behaviors and apply for certain rights or qualifications in accordance with laws, regulations, administrative rules and relevant documents. Review refers to the act of being reviewed and verified by the organ and reported to the higher authority or other organs for approval.
<> Extended Materials. 1. Definition of administrative examination and approval.
Administrative examination and approval is a collective term for administrative review and administrative approval. Administrative review, also known as administrative recognition, is the essence of the administrative organ's review and recognition of the legality and authenticity of the administrative counterpart's behavior, which is often manifested in practice as stamping the official seal; Administrative approval, also known as administrative licensing, is in essence the consent of the administrative entity to a specific counterpart to obtain a certain legal qualification or carry out a certain act, which is manifested in the issuance of a license in practice.
Administrative review and administrative approval are often used in conjunction with the license, only if the relevant conditions are met to obtain the license, but also need to be regularly inspected, if there is no violation of the provisions, the relevant authorities will stamp the license to express the recognition of the legitimacy of the counterpart's status. In short, administrative approval is based on the conditions prescribed by law, and the actual law enforcement department will review whether the behavior meets the requirements.
2. The audit usually includes:
1. Internal audit, also known as first-party audit.
2. External audits, including customer audits (also known as second-party audits) and certification body audits (also known as third-party audits).
Audit is an activity carried out by authorized and qualified auditors, and is a process in which auditors collect objective evidence and find non-conformities to promote continuous improvement of the management system.
3. The role of internal audit.
As an important management tool, internal audit can timely discover problems in management, organize forces to correct or prevent them, and at the same time, internal audit as a self-improvement mechanism, so that it can continue to maintain its effectiveness, and can continue to improve and improve.
It can be said that without internal audit, the management system is static even if it is established, and it is difficult to improve and perfect. The internal audit includes four steps: pre-audit preparation, on-site audit, preparation of audit report, and follow-up of corrective actions.
Experience has proven that the amount of work required for audit preparation accounts for up to 40% of the entire audit work, and the more detailed the preparation before the audit, the more in-depth the on-site audit can be, so it is important to prepare for the internal audit.
References: Handian - Approval.
Handian - Audit.
Audit. Administrative approval.
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Approvals and audits differ in four areas:
1.Scope of application: Approve major projects and restricted projects that are applicable to the investment and construction of enterprises without using ** funds; The main purpose of the audit is to maintain economic security, rationally develop and utilize resources, protect the ecological environment, optimize the layout of major projects, protect public interests, and prevent the emergence of monopolies.
2.Review content: Under the approval system, the project is only reviewed from the perspective of social and economic public management; Under the audit system, it is necessary to conduct a comprehensive review of the project from the perspective of social and economic public management.
3.Review procedure: Under the approval system, there is only one link of "project application report"; Under the audit system, it is generally necessary to go through three links: "project proposal", "feasibility study report" and "commencement report".
4.Decision-making authority: Under the approval system, the decision-making power lies with the main leaders; Under the review system, the authority of decision-making may involve multiple departments or agencies, and coordination and communication are required.
In general, both approval and review are necessary parts of the decision-making process, but the focus and process are different in the specific operational sources.
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Approval is the main condition that must be met. According to the situation, the review will make whether to approve or not, and sometimes the conditions must be met, and the relevant departments may not approve.
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The main differences are as follows.
One: the nature of the words is different.
Approval is a noun that refers to the review and approval, and the decision to agree or reject is made after review in accordance with certain regulations and processes. The approver and the approvenee do not necessarily have a subordinate relationship, and consent may be obtained as long as the requirements are met. Approval is a verb that refers to agreeing or refusing.
It usually refers to a superior making a decision on a subordinate's request.
Second, the main object is different.
For example, there are two sentences: "This contract requires the approval of the legal department" and "The board of directors has approved a new acquisition plan", the subject of approval in the first sentence is "this contract", and the subject in the second sentence is "board of directors".
Three: the results produced are different.
Approval means an action, which is generally a thing that has not yet been carried out and is still in the process of waiting to be completed; Whereas approval indicates a result: agree, pass, usually indicates that something has been done and the final result has been obtained.
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Approval is a review and approval, that is to say, it is an intermediary, review what is the problem, and sign it when it is confirmed that there is no problem and agree Approval is the final word, no matter what the result of the approver is, as long as the person who approves it signs, it must be implemented
Examination and approval should be the link of receiving documents, and the leaders should be asked to give instructions on handling the documents that need to be signed and registered. The issuer is generally the top leader of the unit. The issuer is responsible for the documents issued.
The countersigner refers to the head of the department and the leader in charge of the unit that has a relationship with the content of the document. The purpose of countersigning is to ensure that the documents issued do not contradict the current regulations and to facilitate their implementation.
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