Internal audit outsourcing is to entrust the internal audit function to someone outside the company. There are several main considerations: people outside are easy to handle affairs; Internal audit business is non-core competitive business and so on. The risk is that the technology of the enterprise may be leaked out, and the management of the enterprise will not get the opportunity to exercise internal audit.

Special audit refers to the audit items other than the overall audit of accounting statements.

For example, conduct special audits on the five social security funds for enterprise employees, the operation of school education funds, and compulsory insurance for insurance companies.

Or a special audit of a certain aspect of enterprise finance,

For example: special audit of income tax; Special audit of the use of state funds, etc.