The focus of the audit manager is not whether you use the funds reasonably, but his identity is equivalent to that of the gendarmerie captain in the finance department. The key point is to supervise whether there are any economic violations, whether there is any abuse of power to make false accounts, whether there is any alteration of invoices to defraud money, or whether there are tricks to exploit economic loopholes in enterprises. So this is the obvious difference. Their similarity is naturally that they are quite familiar with the requirements of accounting process, and may have been engaged in accounting work, so the concept of accounting manager appears here. Accounting manager is the leader who leads subordinates to complete daily accounting and organize the issuance of accounting statements, and requires real and timely delivery of the most original accounting information. Maybe the financial manager and the audit manager used to be accounting managers. Strictly speaking, the financial manager is more important than the audit manager, because this position still involves auditing. If he thinks that the current expenditure is illogical, he has the obligation and right to investigate the reasons, and maybe even investigate and deal with violations.
So there is no higher position here, just different functions, which should be the same level.