The combination of internal audit and external audit is a major feature of modern audit. A perfect internal audit system can provide reliable information for external audit and reduce the workload of external audit. In China, internal audit is not only an important part of the internal economic management of departments and units, but also the basis of national audit, which has been brought into the audit supervision system.
Extended data
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.
Baidu encyclopedia-internal audit