The content of modern internal audit can be mainly divided into two categories: internal financial audit with financial activities as the object and economic benefit audit with management activities as the object. However, in the specific implementation of the audit, the two are interrelated, cross and infiltrated. It is through the contact audit of these two parts that internal auditors can promote the realization of audit objectives. Generally speaking, 1. Compared with external audit, the financial revenue and expenditure audit carried out by internal audit is limited to the real, legal and effective audit of the financial revenue and expenditure of the department, the unit and its subordinate departments and units. Due to the different sources of funds and asset-liability management of various departments and units, the focus of internal audit is also different. For departments and units involved in national financial funds, they should not only review their own financial situation, but also focus on the channels and users of financial funds. 1. Internal financial revenue and expenditure audit of administrative units, focusing on administrative expenses, confiscated income and administrative receipts of state power organs, administrative organs, judicial organs, procuratorial organs, political parties, social organizations and their overseas institutions. 2. The internal financial revenue and expenditure audit of public institutions focuses on the truthfulness, legality and benefits of various undertakings, including those used in science, education, culture and health, radio, film and television, earthquake, sports, civil affairs, diplomacy, agriculture, industry and civil affairs. This includes not only the review of the financial budget allocation, but also the review of various funds, working capital and fees arranged outside the financial budget. 3. The internal financial revenue and expenditure audit of enterprise units (including financial enterprises) focuses on the truthfulness, legality and benefits of their assets, liabilities and profits and losses. The main contents of the review: whether the system formulated by the enterprise meets the requirements of relevant national laws and regulations; The authenticity and legality of assets, debts, operating results and their distribution in a certain period of time; Financial revenue and expenditure audit is the basis of internal audit, and economic benefit audit is the special content of internal audit at this stage. Moreover, with the intensification of market economy competition, quality and efficiency have become the direct decisive force for the development of various enterprises; It is also the main purpose of enterprise managers to find out the problems existing in business management through internal audit and put forward improvement measures to improve economic benefits. There are many conveniences for internal auditors to conduct benefit audit on the basis of financial revenue and expenditure audit: first, they are familiar with the situation of their own units and can make in-depth and detailed investigations in a targeted manner; Second, there is enough time to go deep into all aspects of production and operation and obtain relevant materials and information in time; Third, the relatively independent status of internal audit is conducive to providing objective, true and reliable information and better improving the operation and management of departments or units, while the economic benefit audit conducted by internal audit of administrative units is based on the authenticity and legality of financial revenue and expenditure of administrative units, and through the inspection and analysis of the use of administrative funds, the administrative units are urged to save expenses. Improve management. 2. The economic benefit audit carried out by the internal audit of public institutions is to examine the authenticity and legality of financial revenue and expenditure activities such as the raising, management, distribution and use of public funds, and to promote the economic benefit audit carried out by the internal audit of relevant institutions and enterprises (including financial enterprises) by examining and analyzing the use of public funds, mainly from two aspects: improving production and operation and perfecting internal management system. On the one hand, internal audit can help the heads of departments and units to formulate measures to improve production and operation and improve economic benefits by examining and analyzing all aspects of supply, production and sales of enterprises and human, financial and material factors. On the other hand, internal audit can evaluate the internal control of departments and units, find management defects, put forward management suggestions, help departments and units improve internal management mechanisms and improve economic benefits. Three, the economic responsibility audit refers to the auditors in accordance with the law of the economic responsibility of the economic responsibility of the audit.