The content of internal auditing is an evolving and changing category.

The content of modern internal audit can be mainly divided into two categories: internal financial audit, which targets financial activities, and economic efficiency audit, which targets business management activities.

However, in the specific implementation of auditing, the two are interconnected, intertwined, and interpenetrated.

It is through the linked audit of these two parts that internal auditors promote the realization of the audit work objectives.

Generally, the content of internal audit work includes the following parts.

? 1. Financial revenue and expenditure audit Compared with external audit, the financial revenue and expenditure audit implemented by internal audit is limited to the true, legal and effective audit of the financial revenue and expenditure of this department, this unit and its affiliated departments and units.

Since the funding sources and asset and liability management conditions of each department and unit are different, the focus of internal audits is also different.

Departments and units with involvement of state fiscal funds must not only review their own financial status, but also focus on examining the channels and directions of use of fiscal funds.

?1. Internal financial revenue and expenditure audits of administrative units, focusing on the administrative funds, fines and confiscated income and administrative expenses of state power agencies at all levels, administrative agencies, judicial agencies, procuratorial agencies, political parties, social groups and their overseas dispatched agencies.

The authenticity, legality and effectiveness of sex charges.

?2. The internal financial revenue and expenditure audit of public institutions focuses on the authenticity, legality and efficiency of the revenue and expenditure of various public institutions, including those used for science, education, culture, health, radio, film and television, earthquakes, sports, civil affairs, and diplomacy

and funds for the development of agriculture, industry, transportation, postal and telecommunications, commercial trade, industrial and commercial administration, commodity inspection and other undertakings.

This includes not only the review of fiscal budget allocations, but also the review of various funds arranged outside the fiscal budget, business working capital funds and business charges.

?3. Internal financial revenue and expenditure audit of enterprise units (including financial enterprises), focusing on the authenticity, legality and effectiveness of their assets, liabilities and profits and losses.

The main contents of the review: whether the various systems formulated by the enterprise comply with the requirements of relevant national laws and regulations; the authenticity and legality of the assets, debts assumed, operating results and distribution of the assets owned by the enterprise within a certain period of time; the authenticity and legality of the state-owned assets occupied by the enterprise

Safety, integrity and value preservation and appreciation.

? 2. 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 the current stage of development.

Moreover, with the intensification of competition in the market economy, quality and efficiency have become the direct determinants of the development of each enterprise; identifying problems in operation and management through internal audits and proposing improvement measures to improve economic efficiency have also become an important factor for enterprise managers

The main purpose of setting up internal audit institutions and personnel.

There are many conveniences for internal auditors to conduct efficiency audits based on financial revenue and expenditure audits: first, they are familiar with the situation of the unit and can conduct in-depth and detailed investigation work in a targeted manner; second, they have enough time to go deep into production and operations.

In all aspects, relevant materials and information are obtained in a timely manner; thirdly, the relatively independent status of internal audit is conducive to providing objective, true and reliable information, and better serving the improvement of the operation and management of the department or unit and the improvement of economic benefits.

?1. The economic efficiency audit conducted by the internal audit of an administrative unit is based on the review of the authenticity and legality of the administrative unit's financial revenue and expenditure, and through the inspection and analysis of the use of administrative funds, it encourages the administrative unit to save expenditures and increase administrative funds.

management level, improve administrative efficiency, and also promote the construction of clean government in administrative units.

?2. The economic efficiency audit conducted by the internal audit of a public institution is a review of the authenticity and legality of fiscal revenue and expenditure activities such as the collection, management, distribution and use of public funds. Through the inspection and analysis of the use of public funds,

Promote relevant public institutions to strengthen the management of public funds and improve the efficiency of the use of public funds.

?3. The economic efficiency audit conducted by the internal audit office of enterprise units (including financial enterprises) mainly starts from two aspects: improving production operations and improving internal management systems.

On the one hand, internal audit can provide constructive opinions by inspecting and analyzing all aspects of supply, production, and sales, as well as human, financial, and material elements of the enterprise, which can help the person in charge of the department and unit formulate measures to improve production and operations, and improve

Economic benefits; on the other hand, internal audit can help the department and unit improve the internal management mechanism and improve economic benefits by evaluating the internal controls of the department and unit, discovering management deficiencies, and proposing management suggestions.

?3. Economic Responsibility Audit Economic responsibility audit refers to the review by auditors of the implementation of the economic responsibilities assumed by the economic responsible persons in accordance with the law.

The economic responsibility audit conducted by internal auditors is carried out in conjunction with daily financial revenue and expenditure audits and economic benefit audits, generally focusing on the audit of operating responsibility objectives; and through the accumulation of audit materials and information, it provides services for outgoing responsibility audits.

When internal auditors perform business responsibility target audits, they first determine the focus of the review by analyzing the company's profit and loss indicators, state-owned asset value preservation and appreciation indicators, business operation indicators, enterprise employee income distribution indicators and the influencing factors of various indicators; and then seize the

Several key indicators are subject to partial review in order to promptly identify errors, correct deviations, improve, and ultimately promote the realization of business objectives during the term.