What are the contents of enterprise internal audit? detailed

The contents of enterprise internal audit include financial revenue and expenditure audit, economic benefit audit and economic responsibility audit. The purpose is to evaluate and improve the effectiveness of risk management, control and corporate governance processes to help enterprises achieve their goals.

I. Audit of financial revenue and expenditure

Compared with external audit, the financial revenue and expenditure audit implemented by internal audit is limited to the real, legal and effective audit of the financial revenue and expenditure of the department, the unit and its subordinate departments and units.

Second, the economic benefit audit

Financial revenue and expenditure audit is the basis of internal audit, and economic benefit audit is the special content of internal audit at this stage. With the intensification of market economy competition, quality and efficiency have become the direct decisive force for the development of each enterprise; It is also the main purpose of enterprise managers to find out the problems existing in business management through internal audit and put forward improvement measures to improve economic benefits.

Third, the economic responsibility audit

Economic responsibility audit refers to the audit of the economic responsibility undertaken by the economic responsible person according to law. The economic responsibility audit implemented by internal auditors is combined with daily financial revenue and expenditure audit and economic benefit audit.

Common audit objects

1, take things as things. Audit the point-in-time status or period status of inventory, fixed assets or monetary funds. Such as: inventory audit, fixed assets construction and disposal audit, capital revenue and expenditure audit.

2. Take accounting as the object. Audit the basis, period and time status of creditor's rights and debts arising from the provision and sale of goods or services. Such as: accounting period audit, payment period audit and bad debt approval audit.

3. Take the rules as the object. Review the implementation process and results of systems, plans, tasks, standards and processes. Such as: target completion audit, procurement approval process audit, supplier shortlisting policy implementation audit, discount authority and approval audit, budget implementation audit.

4. Take the responsible person as the object. Review the period responsibility and final status of the economic responsible person. Economic responsibility audit of responsible person, target cost audit of responsible person.