1. Budget management.

it is mainly to examine whether the public institution reasonably determines its revenue budget with reference to the budget implementation of previous years and according to the factors of revenue increase and decrease in the budget year, whether it deliberately underreports the income of the business and operation, defrauds the financial and superior subsidies, or overstates the above income, which affects the completion of the business plan.

2. Budget implementation.

it mainly examines whether all the incomes of public institutions are accounted for, included in the budget management according to regulations, used uniformly, and whether there is any problem of concealing or transferring income. In addition, it is also necessary to review the use of funds in public institutions, including whether public institutions use funds according to the budget and prescribed purposes, and whether there are problems such as breaking the budget and misappropriating funds.

3. Balance and management of special funds.

whether the formation of the balance is true and legal, and whether there is any problem of virtual increase and virtual decrease; Whether the extraction of various special funds meets the standards and sources stipulated by the state; Whether the use of special funds conforms to the prescribed purposes, and whether there is any problem of misappropriation.

4. asset management.

it is divided into intangible assets and foreign investment. Among them, intangible assets mainly examine whether its formation and valuation are true and correct, whether there is a problem of inflating the value of intangible assets, and whether the transfer of intangible assets has been evaluated, whether the evaluation procedures are legal and whether the methods are correct. Foreign investment mainly examines whether it is legal and whether it has been approved or filed by the competent department and the financial department; Whether the foreign investment is true, that is, whether the money invested is really used for the intended purpose, etc.

5. Current account management.

Current accounts refer to the creditor's rights and debts of public institutions. Its main purpose is to examine whether the current accounts are true and legal, and whether the accounting is correct.

6. Efficiency in the use of funds.

The above are all the answers to what the internal audit of public institutions includes.