One, financial, financial income and expenditure audit

Compared with the external audit, the internal audit implementation of financial income and expenditure audit is limited to the department, the unit and its departments, units of the financial and financial income and expenditure of the real, legitimate and effective audit. Since the source of funds and the management of assets and liabilities of each department and unit are not the same, the focus of internal audit is also different. State financial funds involved in the departments and units, not only to review its own financial situation, but also must focus on checking the use of financial funds and the direction of the use of channels.

1, the administrative unit of the internal financial income and expenditure audit, focusing on all levels of state power organs, administrative organs, judiciary, procuratorial organs, political parties, social organizations and their sending agencies outside the administrative funds, confiscated income and administrative fees of the real, legitimate and effective.

2, the internal financial audit of the financial income and expenditure of institutions, focusing on the true, legal and effective income and expenditure of funds for various undertakings, including science, education, culture, health, broadcasting, film and television, earthquakes, sports, civil affairs, foreign affairs, and agriculture, industry, transportation, postal and telecommunication communications, commerce, trade, industry and commerce administration, commodity inspection, and other development of funds for the various undertakings. Here, both the review of the financial budget allocation, including financial extrabudgetary arrangements for the funds, business working capital and business charges.

3, enterprise units (including financial enterprises) of the internal financial audit of financial income and expenditure, focusing on its assets, liabilities, and profit and loss of the real, legitimate and effective. The main content of the review: the enterprise to formulate the various systems in line with the requirements of the relevant state laws and regulations; enterprise assets owned within a certain period of time, liabilities, operating results and their distribution of the truth, legality; enterprise possession of state-owned assets, safety, integrity and value-added situation.

Two, economic efficiency audit

Financial revenue and expenditure audit is the basis of internal audit, economic efficiency audit is the development of internal audit to the current stage of the special content. Moreover, with the intensification of competition in the market economy, quality and efficiency has become the direct determining force for the development of each enterprise; through internal audit to identify problems in business management and put forward improvement measures to improve economic efficiency, has become the main purpose of enterprise managers to set up internal audit organizations and personnel. Internal auditors in the financial income and expenditure audit on the basis of efficiency audit, there are many convenient places: First, familiar with the situation of the unit, can be targeted to do in-depth investigation work; Second, there is enough time to penetrate into the various aspects of production and operation, and timely access to relevant data and information; Third, the relative independence of the internal audit is conducive to the provision of objective, truthful, and reliable information, and to better improve the department or unit of management and management, and the management of the enterprise, the internal audit of the enterprise, and the internal audit of the enterprise. Department or unit of management, improve economic efficiency services.

1. The economic efficiency audit conducted by the internal audit of the administrative unit is combined with the review of the authenticity and legality of the financial income and expenditure of the administrative unit, and through the inspection and analysis of the use of administrative funds, it promotes the administrative unit to economize on expenditure, improves the level of management of the administrative funds, and enhances the administrative efficiency, and at the same time, it also promotes the construction of the administrative unit's honesty and integrity.

2, the economic efficiency audit conducted by the internal audit of institutions, is combined with the raising of funds, management, distribution and use of funds, such as financial income and expenditure activities of the authenticity of the legitimacy of the review, through the use of funds for the inspection and analysis of funds for the promotion of the relevant institutions to strengthen the management of funds for the improvement of funds for the use of funds for the efficiency.

3, enterprise units (including financial enterprises) internal audit of the economic benefits of the audit, mainly from the improvement of production and operation and improve the internal management system in two aspects. On the one hand, the internal audit through the enterprise supply, production, sales of each link, human, financial and material elements of the inspection, analysis, and put forward constructive suggestions, can help the department, the head of the unit to formulate measures to improve the production and operation of the measures to improve economic efficiency; on the other hand, the internal audit through the evaluation of the internal control of the department, the unit, found management deficiencies, and put forward the management of the recommendations and other means, can help the department, the unit to improve the internal management mechanism, and improve economic efficiency. unit to improve the internal management mechanism and improve economic efficiency.

Three, economic responsibility audit

Economic responsibility audit refers to the auditor's review of the implementation of the economic responsibility of the person responsible for the economic responsibility in accordance with the law. Internal audit staff to carry out the economic responsibility audit, is combined with the daily audit of financial income and expenditure and economic efficiency audit, generally focusing on the audit of operational responsibility objectives; and through the accumulation of audit data and information for the outgoing responsibility audit services. Internal auditors in the implementation of business responsibility goal audit, first by analyzing the enterprise profit and loss indicators, state-owned assets value-added indicators, business operation indicators and enterprise staff income distribution indicators and the factors affecting the indicators, to determine the focus of the review; and then seize a few key indicators, local review in order to find out where the errors are in a timely manner, to correct the bias, improve and enhance the ultimate promotion of the term of office of the business objectives to achieve. The company's business is to provide the best possible service to its customers and to the public.