Traditional Culture Encyclopedia - Traditional culture - What are the characteristics of internal audit
What are the characteristics of internal audit
The characteristics of internal auditing refers to the characteristics relative to external auditing, internal auditing has relative independence and strong management capabilities. Although the internal audit organization is a functional department within the unit, responsible for the leadership of the unit, but it can not be directly involved in economic activities, can only carry out day-to-day supervision. On the problems found to provide recommendations for improvement, for the leadership of the decision-making advice, in order to other functional departments to provide advisory departments.
Internal audit is within the unit, internal audit is carried out within the unit, it has a lot of advantages compared with the external audit; it is familiar with the unit's production and operation and management, can fully grasp the situation, and quickly find the problem; able to carry out regular, timely and systematic supervision; conducive to an in-depth understanding of the problems and timely consultation with the various departments to solve the problem, targeted, quick results; can reflect the situation to the leadership, provide recommendations, and can be timely. Reflect the situation to the leadership, provide advice, is conducive to preventing problems before they occur.
What is internal audit?
It is a separate inspection, monitoring and evaluation activities to the organization within the service of the competent authorities. It can be used to check, monitor and assess the adequacy and effectiveness of internal containment systems, the authenticity, legality and integrity of financial accounting and related information, and the safety and integrity of assets. Checking, monitoring and assessing business performance and compliance.
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