concept

1. In June 1999, the board of directors of the Institute of Internal Auditors adopted the following definition of internal audit: "Internal audit is an independent and objective consulting activity, which is used for internal audit to

improve the operation of institutions and increase their value. By introducing a systematic and methodical method to evaluate and improve the effectiveness of risk management, control and corporate governance processes, internal audit can help an organization achieve its goals. " 2. In China, internal audit refers to an evaluation activity carried out by the internal organization or personnel of the audited entity on the effectiveness of its internal control, the authenticity and integrity of financial information and the efficiency and effectiveness of business activities. Internal audit is one of the three types of audit alongside government audit and CPA audit.

Differences and connections with certified public accountants

(1) Connections: Compared with * * *, certified public accountants have the same point that they all start with financial auditing, but their focus is different, and their business areas based on financial auditing are also different. (2) Differences: 1. Different independence. Internal audit emphasizes the independence between internal audit institutions and auditors and audited departments, but does not emphasize the independence between audit institutions and auditors and leaders. Therefore, internal audit is essentially one-way independent. Internal audit is the equivalent of "external audit", that is, a comprehensive economic supervision activity in which full-time institutions and personnel set up in departments and units independently review the financial revenues and expenditures and related economic activities of their own departments and the internal audit business outline < P > in order to improve internal control, maintain financial discipline, improve management and improve economic efficiency. Internal audit plays an important role in the audit organization system of China, which is dominated by national audit and based on internal audit, and supports the audit work of enterprises. The essence of internal audit is that, as a part of the management function of enterprise commanders, it carries out regular inspection, analysis and evaluation on the appropriateness, disadvantages and effectiveness of enterprise management methods. The main defects and characteristics of internal audit are: due to internal audit activities under the leadership of the unit, its independence performance is slightly weak; But it has the characteristics of timeliness, continuity, pertinence and prevention. 2, the audit objectives of the two are different. The audit goal of certified public accountants is to evaluate the legality and fairness of financial reports, while the purpose of internal audit is to evaluate and improve the effectiveness of risk management, control and corporate governance processes and help enterprises achieve their goals. 3, because the audit objectives are different, so the two focus on different areas. Even the biggest similarity between the two financial reports, the focus of attention of the note meeting and internal audit is different. The main focus of CPA audit is the quality and compliance of accounting information, that is, to evaluate the legitimacy and fairness of financial statements. The main focus of internal audit is effectiveness, economy and compliance. 4, the business scope is different. Internal audit of registered financial institutions

Accountant audit is mainly financial report audit, which is extended to compiling financial information, executing agreed procedures, financial consultation and other activities. The internal audit is an audit activity based on the financial activities of enterprises and extended to the management field. At present, some internal audit books on the market mainly focus on the content of financial audit, mainly to avoid duplication with CPA audit and the wrong ideas of some internal audit experts, but Sawyer clearly warned in his works that "when you are keen on the beneficial effects of these audits, you must never go too far and ignore the basic financial audit and economic business audit". 5, the audit standards are different. The standards of internal audit are generally accepted policies and procedures, and the standards of certified public accountants are accounting standards and relevant laws and regulations. 6, professional competence requirements are different. Internal audit requires a certain level of management knowledge. Because the goal of internal audit is to help enterprises achieve their goals, improve the operation of institutions and increase value, internal auditors are required to have a certain level of management knowledge.

Edit the main contents of the internal audit work in this paragraph

Internal audit shows specific audit contents for different industries and fields: preset the evaluation index standard of medical charges in the system for monitoring medical charges in the medical and health industry, and track and supervise the medical charges system in real time. If the treatment of medical charging system deviates from the corresponding standard indicators, these data will send signals or messages to supervisors in the monitoring program. Medical equipment monitoring system enterprise internal audit project management standard operation

can supervise the use of large medical equipment, combined with medical charge monitoring, can control the charges of large medical equipment, to prevent the occurrence of medical equipment leakage and private charges; At the same time, it is convenient for hospital leaders to understand the use and income of large medical equipment. Real-time monitoring of drug price in drug price monitoring system is realized by real-time tracking and supervision of daily accounting data in inventory system through related monitoring programs. If the processing of the inventory accounting system deviates from the monitoring limits or parameters, these data will send signals or messages to supervisors in the monitoring program. The budget execution monitoring system of administrative institutions has the function of automatically reading the budget system. According to the set corresponding relationship between budget items and financial data, the comparative analysis and penetrating query of financial data and budget data, financial indicators and budget indicators are realized, the reasons for the differences are found out, and the early warning definition of budget execution is carried out to realize multi-level early warning tips. The monitoring of special funds checks the source of special funds and the implementation of expenditures by setting the total amount and sub-amount of special funds and the total amount and sub-amount of expenditures; Check whether there is overspending in the implementation of revenue and expenditure, and check whether there is cross-checking and irregular accounting in the expenditure of special funds. Monitoring the inventory age of manufacturing industry By monitoring the inventory business of raw materials, semi-finished products, inventory commodities, etc., the inventory structure, capital occupation, backlog quantity and backlog time of enterprises can be reflected in time, so that enterprise inventory managers can grasp and adjust the inventory turnover frequency in time and revitalize the backlog funds, which not only ensures the timely supply of inventory materials for production needs, but also prevents excessive backlog and improves the efficiency of capital use. Monitoring of Sales Business By monitoring the sales business, the sales data can be updated in the system in real time, so that the sales data such as sales revenue, unit cost and unit profit can be analyzed in time, so that enterprise managers can grasp the market situation in time, especially the sales price of the same product in different markets, so as to make further market strategy adjustment. Real-time monitoring of financial system in financial monitoring system is realized by real-time tracking and supervision of daily accounting data in financial accounting system through relevant monitoring programs. If the processing of financial accounting system deviates from audit boundaries or parameters, monitoring programs will automatically send early warning signals or messages to auditors. Financial normative control cash sitting monitoring: it can be monitored according to the defined cash sitting inspection formula. Abnormal Voucher Monitoring: Auditors can define the account correspondence in abnormal vouchers according to the accounting system and internal financial system. When vouchers occur, the system can prompt and record these abnormal vouchers in time, and prompt the internal control system defects involved in these abnormal vouchers. Financial analysis monitoring can allow setting and combining methods provided by financial analysis tools, defining analysis standards and conclusions that violate standards, and forming specific analysis schemes. For each analysis, the analysis results can be set in advance, and problems in the management process can be found through the analysis results. The monitoring of economic indicators can set the control of index numerical range, index numerical trend, index year-on-year number and index budget number through the economic indicators defined by the system. The monitoring of large income and expenditure can automatically send an early warning signal to auditors when the amount of income and expenditure is too large or too much. Audit operation monitoring helps audit staff to carry out audit supervision in accordance with legal provisions and enterprise authorization, monitor in real time, promptly warn and investigate violations of laws and regulations. Monitoring of Major Doubts By setting up the method of classified monitoring of doubtful points, the audit doubtful points found in the process of audit operation are monitored and prompted according to the principle of importance, which helps the audit supervisor to make clear the direction of detailed audit investigation. Monitoring the amount of major violations By setting the classification standard of the amount of violations, we can monitor the amount of violations found during the audit operation, help the audit supervisor to monitor and prompt according to the principle of importance, and remind the audit supervisor of the seriousness of the audit project in terms of the amount of violations. For example, when the amount of violation exceeds 1, yuan, the system sends out monitoring and early warning information to auditors. The monitoring of violation problems monitors the nature and importance of violation problems in the process of audit work by setting the importance standard for violation problems, helps the audit supervisor to judge the severity of the problems, and reminds the audit supervisor of the severity of the violation problems in the audit project. For example, when the violation is serious violation of laws and regulations such as corruption or small coffers, the system will send monitoring and early warning information to auditors. Audit work progress monitoring By comparing the actual progress of audit work with the planned progress, setting the planned progress, and completing the difference monitoring index, the audit work progress is monitored, and when there is a big difference, the monitoring prompt is given in time to help the audit supervisor know the possible problems and severity in the audit work in time. For example, when the actual progress is obviously 3% behind the planned progress, the system will send out monitoring and early warning information to auditors.

edit the internal audit method in this paragraph

sequential audit method. According to the sequence of economic activities and accounting procedures, audit and analyze accounting vouchers, accounting books and accounting statements in turn. Boko Information Audit Management Software provides query pages such as balance sheet, account subsidiary ledger, account balance sheet and accounting vouchers. Auditors can check the account subsidiary ledger through the account balance sheet in the real-time verification tool of the networked real-time monitoring system, then check the vouchers through the account subsidiary ledger, and finally check the balance sheet generated according to the above data. Inverse investigation method. According to the reverse order of economic activities, first review the accounting statements to find out the mistakes and problems, and then review and analyze the statements, account books and vouchers in turn. Boko Information Audit Management Software provides query pages such as balance sheet, account subsidiary ledger, account balance sheet and accounting voucher, and auditors can realize reverse query through these pages, just like the forward query method. Spot check method. Through the voucher sampling function in the voucher checking function of Boko Information Audit Management Software, you can randomly check the vouchers of multiple subjects. At present, there are three sampling methods, including equidistant sampling, random sampling and PPS sampling, and some of them are selected from the audited objects of the audited units for review. According to the results of the review, it is concluded that there are any errors or shortcomings in the audited objects as a whole. Review method. Boko information audit management software can review the relevant accounting information obtained to judge its compliance and check accounting vouchers. Analytical method. Boko information audit management software uses the trend analysis function in real-time verification tools, and through the trend analysis table of this function, it can comprehensively compare accounting data and analyze the internal relations of various data, so as to find out the existing problems and determine the audit focus. Combination of sampling audit and detailed audit. In audit practice, auditors determine that audit samples are conducted on the basis of internal control system and importance level evaluation. When they have doubts about a sample, auditors may expand the number of samples or conduct a detailed audit of the business process of a sample. In the voucher sampling of Boko Information Audit Management Software, the number of samples can be customized by setting sample conditions, and the interval of sampling vouchers can be automatically calculated according to the number of vouchers in the subject. Benefit evaluation and auditing method. Boko Information Audit Management Software works out a quantitative evaluation standard or system by auditing the economic activities of the object, using the principles of mathematical measurement or mathematical statistics, and in the state of relatively perfect internal control system, scientifically, reasonably and meticulously calculates various indicators of economic evaluation, reflecting the economic saving, efficiency and benefit and the degree of contribution to society. [1]

Edit this paragraph of China's internal auditing standards

I. Basis and objectives of China's internal auditing standards

(I) China's internal auditing standards are formulated in accordance with the Audit Law of the People's Republic of China, the Provisions of the National Audit Office on Internal Auditing and relevant laws and regulations. (II) Objectives of formulating China's internal auditing standards: 1. Implement the Audit Law of the People's Republic of China, the Provisions of the National Audit Office on Internal Auditing and related laws and regulations, strengthen internal auditing, and realize the institutionalization, standardization and professionalization of internal auditing. 2. To urge internal audit institutions and personnel to carry out internal audit work in accordance with unified internal audit standards, ensure internal audit institutions and personnel to exercise their functions and powers according to law, ensure internal audit quality, improve internal audit efficiency, guard against audit risks, and promote the self-improvement and development of the organization. 3. Clarify the responsibilities of internal audit institutions and personnel, and give play to the role of internal audit in strengthening internal control, improving risk management, perfecting organizational governance structure and promoting the realization of organizational goals. 4. Establish the internal auditing standards of China which are connected with international internal auditing standards.

II. System of China's internal auditing standards

China's internal auditing standards are an important part of China's internal auditing standard system, which consists of three levels: basic internal auditing standards, specific internal auditing standards and internal auditing practice guidelines. (A) the basic principles of internal audit. The basic principles of internal audit are the general outline of internal audit standards, the basic norms that internal audit institutions and personnel should follow when conducting internal audit, and the basic basis for formulating specific internal audit standards and internal audit practice guidelines. (2) Specific guidelines for internal audit. The specific standards of internal audit are formulated according to the basic standards of internal audit, and are the specific norms that internal audit institutions and personnel should follow when conducting internal audit. (3) A practical guide to internal auditing. The internal audit practice guide is based on the basic internal audit standards and specific internal audit standards, and provides operational guidance for internal audit institutions and personnel to conduct internal audit.

III. Binding force of China's internal auditing standards

(1) The basic internal auditing standards and specific internal auditing standards are the professional norms for internal auditing by internal auditing institutions and personnel, and internal auditing institutions and personnel shall abide by them when conducting internal auditing. (two) the internal audit practice guide is the specific guidance for the internal audit institutions and personnel to carry out internal audit, and the internal audit institutions and personnel should refer to it when conducting internal audit.

IV. Scope of application of China's internal auditing standards

(1) China's internal auditing standards are applicable to the whole process of internal auditing by internal auditing institutions and personnel. (II) China Internal Auditing Standards are applicable to all kinds of organizations. No matter whether the organization is for profit or not, no matter the size and organization of the organization.