(1) Internal control system evaluation.

The internal control system is an important part of the internal management of a public institution. It is an internal control system for achieving organizational goals and ensuring the safety and integrity of property and materials, the authenticity and legality of financial information, and the compliance of various economic activities. A series of internal management systems are established based on regulations, legality and efficiency, and utilize the interconnected and mutually restrictive mechanisms arising from the different divisions of labor. The evaluation of the internal control system is an important part of the economic responsibility audit of business leaders. Through the evaluation, suggestions for strengthening management and promoting control measures are made to the public institutions and competent departments.

From the perspective of audit evaluation, the internal control system of a public institution is generally divided into two parts: internal accounting control and internal management control. The main contents of the internal accounting control system include authorization and approval control, financial revenue and expenditure plan control, separation of duties control, accounting record control, physical control, etc. The main contents of the internal management system include management organization structure, annual work plan, organizational personnel control, etc. The evaluation of the internal control system is the review and evaluation of whether it is sound and effective. It is generally divided into two steps: soundness evaluation and compliance evaluation. The method is basically the same as that in other industries.

(2) Audit of assets and liabilities of public institutions.

The main content of the asset audit of public institutions is still to examine the authenticity and legality of cash, bank deposits, receivables and prepayments, inventory, external investment, fixed assets, and intangible assets. Liability audit also mainly includes Audit of borrowed funds, accounts payable and other payables, various payables, etc. The methods and procedures are similar to those of general corporate audits.

(3) Audit of net assets of public institutions.

The net assets of a public institution refer to the difference between fund assets minus fund liabilities. Including enterprise funds, fixed funds, special funds, balances, etc.

①Public fund audit.

Public institution funds refer to the non-limited-purpose net assets owned by public institutions, which mainly include rolling balance funds, etc. Accounting is based on the actual amount incurred in the current period. The audit of public funds mainly includes the following contents:

Review the legality of the source of public funds. The main purpose is to examine whether the sources of public institutions' public funds are rolling balance funds and general investment funds, and whether there are any issues with recording other funds that should not be transferred to public funds into this account.

Review the authenticity of the closing balance of the enterprise fund. Mainly check the general ledger, subsidiary accounts, accounting vouchers and original vouchers of the public funds to see if they are consistent; then check the general ledger of the public funds with the numbers reflected on the balance sheet to see if they are consistent and whether there are any inconsistencies.

Review the correctness of the accounting treatment of enterprise funds.

②Fixed fund audit.

Fixed funds refer to funds occupied by fixed assets. Fixed funds should be recorded according to the actual amount incurred. The audit of fixed funds mainly includes the following contents:

Review the legality of the sources of fixed funds. Mainly review the relevant original documents to see whether the source of the fixed funds of the public institutions is funds formed by purchasing, making, transferring, financing leasing, accepting donations and overstocking of fixed assets. Whether there are any funds that should not be recorded in fixed funds and other The purpose of the funds being credited to the account is in question. Review the authenticity of fixed fund book balances. Check the fixed fund account with the accounting vouchers and original vouchers to see if they match; then check the fixed fund account with the numbers reflected on the balance sheet to see if they match. Review whether the accounting treatment of fixed funds is correct.

③Special fund audit.

Special funds refer to funds that public institutions withdraw and set up for special purposes in accordance with regulations, mainly including repair and purchase funds, employee welfare funds, medical funds and other funds. The increase in the special fund should be recorded according to the actual amount withdrawn and transferred in the current period; the decrease should be recorded according to the actual expenditure amount in the current period. The audit of special funds mainly includes the following contents:

Reviewing the compliance of the sources of special funds. It mainly examines the original vouchers of special funds to see whether the repair and purchase funds of public institutions are withdrawn according to a certain proportion of business income and operating income and transferred in accordance with other regulations; whether the employee welfare funds are withdrawn according to a certain proportion of the balance and transferred in according to other regulations. ; Whether the medical fund is drawn from revenue in accordance with the public medical expenditure standards stipulated by the local financial department; whether other sources of funds are legal.

Review the authenticity of the closing account balance of the special fund. Check the special fund general ledger and subsidiary ledger with the accounting vouchers and original vouchers to see if they are consistent; then check the special fund general ledger with the numbers on the balance sheet to see if they are consistent and whether there are any inconsistencies.

Review the legality of the use of special funds. It mainly examines whether the repair and purchase fund is used for 50% of the repair fee and equipment purchase fee, and whether it is all used for the maintenance and purchase of fixed assets of the public institution; whether the employee welfare fund is all used for the collective welfare facilities and collective welfare benefits of the unit's employees. etc.; whether the medical funds are all used for the medical expenses of the unit’s employees.

Review the correctness of the accounting treatment of special funds.

(4)Other content audit.

In addition to the above audits of enterprise funds, fixed funds, and special funds, there are also audits of enterprise balances, operating balances, balance distribution, etc. The specific subjects are: enterprise income, financial subsidy income, and superior subsidies. In the specific audit of income, affiliated unit payments, operating income, operating expenses, sales tax and other subjects, the authenticity of the closing balance of each account and the correct accounting treatment of each account should be reviewed. The method is the same as mentioned above. Review various verification records of each account, as well as related accounts, related business, and income accounts, and also review whether their confirmation meets the requirements of the Accounting Standards for Public Institutions. Whether the acquisition is legal; expenditure accounts should also be reviewed to see whether the expenditures are legal and compliant; whether their collection meets the requirements of the financial accounting system of the public institution.