What are the characteristics of internal audit?

Internal auditing is the symmetry of external auditing. The independent agencies and personnel within the department and unit conduct pre- and post-review and evaluation of the financial revenue and expenditure and other economic activities of the department and unit. This is an internal economic supervision work carried out to strengthen management. It has the following characteristics: First, the audit agency and auditors are located within each unit. Second, the content of the audit focuses more on whether the business process is effective and whether various systems are followed and implemented. Third, the introversion and relative independence of services. Fourth, the objectivity and fairness of the audit results are low, and they are mainly advisory opinions.