Internal audit includes what content

Internal audit includes the content:

I. Audit of financial revenues and expenditures

Compared with the external audit, the audit of financial revenues and expenditures implemented by the internal audit is limited to the true, legal and effective audit of the financial revenues and expenditures of the department, the unit and the subordinate departments and units. Since the source of funds and the management of assets and liabilities of each department and unit are not the same, the focus of internal audit is also different. State financial funds involved in the departments and units, not only to review its own financial situation, but also must focus on checking the use of financial funds and the direction of the use of channels.

1. The audit of the internal financial income and expenditure of administrative units focuses on the truthfulness, legality and effectiveness of the administrative funds, confiscated income and administrative fees of the organs of state power at all levels, administrative organs, judiciary, procuratorates, political parties, social organizations and their dispatches outside the country.

2. Internal audit of financial income and expenditure of institutions, focusing on the true, legitimate and effective income and expenditure of funds for various undertakings, including science, education, culture, health, broadcasting, film and television, earthquakes, sports, civil affairs, foreign affairs, and agriculture, industry, transportation, postal and telecommunication communications, commerce, trade, industry and commerce administration, commodity inspection, and other development of funds for various undertakings. Here, both the review of the financial budget allocation, including financial extrabudgetary arrangements for the funds, business working capital and business charges.

3. Enterprise units (including financial enterprises) of the internal financial audit of financial income and expenditure, focusing on its assets, liabilities, and profit and loss of the real, legitimate and effective. The main content of the review: the enterprise to formulate the system is in line with the requirements of the relevant state laws and regulations; the enterprise within a certain period of time assets, liabilities, operating results and their distribution of the truth, legality; enterprise possession of state-owned assets, safety, integrity and value-added situation.

Two, economic efficiency audit

Financial revenue and expenditure audit is the basis of internal audit, economic efficiency audit is the development of internal audit to the current stage of the special content. Moreover, with the intensification of competition in the market economy, quality and efficiency has become the direct determining force for the development of each enterprise; through internal audit to identify problems in business management and put forward improvement measures to improve economic efficiency, has become the main purpose of enterprise managers to set up internal audit organizations and personnel. Internal auditors in the financial income and expenditure audit on the basis of efficiency audit, there are many convenient places: First, familiar with the situation of the unit, can be targeted to do in-depth investigation work; Second, there is enough time to penetrate into the various aspects of production and operation, and timely access to relevant data and information; Third, the relative independence of the internal audit is conducive to the provision of objective, truthful, and reliable information, and to better improve the department or unit of management and management, and the management of the enterprise, the internal audit of the enterprise, and the internal audit of the enterprise. Department or unit of management, improve economic efficiency services.

1. The economic efficiency audit conducted by the internal audit of administrative units is combined with the review of the authenticity and legality of the financial income and expenditure of the administrative units, and through the inspection and analysis of the use of administrative funds, it promotes the administrative units to economize on expenditure, improves the level of management of the administrative funds, and enhances the administrative efficiency, and at the same time, it also promotes the construction of the integrity of the administrative units.

2. The economic efficiency audit carried out by the internal audit of institutions is combined with the authenticity and legality review of the financial income and expenditure activities such as fund-raising, management, distribution and use of funds, and through the inspection and analysis of the use of funds, to promote the relevant institutions to strengthen the management of funds, and to improve the efficiency of the use of funds.

3. The economic efficiency audit conducted by the internal audit of enterprise units (including financial enterprises) mainly starts from the two aspects of improving production and operation and perfecting the internal management system. On the one hand, the internal audit can help the person in charge of the department or unit to formulate measures to improve the production and operation and enhance the economic efficiency by checking and analyzing the various links of the enterprise's supply, production and marketing, as well as the elements of human, financial and material resources; on the other hand, the internal audit can help the department or unit to improve the internal management mechanism and enhance the economic efficiency by means of evaluating the department's or unit's internal control, discovering the management deficiencies, and putting forward the management suggestions. unit to improve the internal management mechanism and improve economic efficiency.

Three, economic responsibility audit

Economic responsibility audit refers to the auditor's review of the implementation of the economic responsibility of the person responsible for the economic responsibility in accordance with the law. Internal audit staff to carry out the economic responsibility audit, is combined with the daily audit of financial income and expenditure and economic efficiency audit, generally focusing on the audit of operational responsibility objectives; and through the accumulation of audit data and information for the outgoing responsibility audit services. Internal auditors in the implementation of the business responsibility goal audit, first through the analysis of enterprise profit and loss indicators, state-owned assets value-added indicators, business operation indicators and enterprise staff income distribution indicators and the factors affecting the indicators, to determine the focus of the review; and then seize a few key indicators, local review in order to find out where the errors are in a timely manner, to correct the bias, improve and enhance the ultimate promotion of the term of office of the business objectives to achieve. The company's business is to be a part of the company's business.