What does an enterprise's internal control audit mainly include?

CPA Exam Channel.

Enterprise internal control audit refers to the audit institutions and personnel who inspect the creation and improvement of the enterprise's internal control system and the implementation of internal control measures, provide evaluation opinions on whether the enterprise's internal control system is complete and effective, and make audit recommendations on further improving the internal control system.

Recommendations for early warning and prevention of business management risks related processes.

It mainly includes the following contents: First, the internal control environment, that is, to evaluate the impact of the internal control environment, including corporate governance structure, institutional setup, distribution of rights and responsibilities, internal audit, human resources policy, and corporate culture, on corporate operations and management activities.

Second, risk assessment is to analyze the rationality of the enterprise's risk control purpose setting, evaluate the comprehensiveness of the risk assessment scope, the validity of the risk assessment results, and the scientific nature of the risk response strategies.

Third, control activities, that is, evaluating the scientific nature and effectiveness of the internal control measures set by the enterprise based on the risk assessment results.

Fourth, internal control information and communication, that is, to evaluate the scientific nature of the company's internal control-related information collection, processing and transmission procedures, analyze the role of information technology in internal control information and communication, and determine the company's key points in anti-fraud work.

Effectiveness of domain-related working mechanisms.

Fifth, the internal supervision system is to analyze the responsibilities and authorities of the enterprise's internal audit institution and other internal institutions in internal supervision, judge the scientificity of the procedures, methods and purpose requirements of the enterprise's implementation of internal supervision, and evaluate the effectiveness of the internal control supervision system.

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