Corporate internal audit work:

1, the first aspect is concerned about the existence of loopholes in the internal control of enterprises

Audit method: check the vouchers, whether in strict accordance with the company's payment approval system, in the process of which, in turn, can also be explored in the company's payment approval system whether there are irrational or loopholes in the place.

This type of audit can continuously improve the company's financial management system and the implementation of the system, for the discovery of the company's internal control loopholes, fill the loopholes, correct and prevent very helpful.

2, the second aspect is whether the account processing is reasonable and legal

Audit method: for small companies, it is recommended that a comprehensive check of the vouchers; for the vouchers of a large amount of the company suggested that the importance of grasping the importance of the level of importance from the statement level to the level of the importance of the subject level of refinement, the focus of the detailed check, non-focused rough check.

The review focuses on whether the account processing is in line with the norms of enterprise accounting standards, whether the attached documents are sufficient and legal, and whether the economic operations can be reasonably explained.

3. Review tax risks, propose tax risk tips and rectification methods, and pay attention to the space for tax planning.

For example: obtaining catering invoices and daily necessities invoices can only be included in the business hospitality expenses, while obtaining invoices for meeting expenses and supplementing the minutes and sign-in sheets can be included in the meeting expenses and fully deducted, as well as obtaining invoices and lists of office supplies, which can also be fully deducted; and then, for example, the National Day cash benefits need to be included in the calculation of the personal tax, while as a high temperature subsidies are exempt from taxes, as long as they are within the standard range.

Expanded information:

By the nature of the audit activities of the implementation of the main body of the classification of auditing, auditing can be divided into the Government auditing, independent auditing and internal auditing.

(A) government audit

Government audit is conducted by the government audit organs in accordance with the law, generally known as state audit in China. China's national audit institutions, including the State Council set up by the Audit Office and its agencies and local people's governments at all levels set up by the Audit Office (Bureau) two levels.

(B) independent audit

Independent audit, that is, by the certified public accountants entrusted with paid audit activities, also known as civil audit. Independent auditing has high risks and heavy responsibilities, so the emergence and development of auditing theory and changes in auditing methods are basically centered around independent auditing.

(C) internal audit

Internal audit refers to the unit by the internal specialized audit institutions and personnel of the unit's financial income and expenditure and economic activities of the implementation of the independent review and evaluation of the results of the audit to the main person in charge of the unit to report. This kind of audit has a significant constructive and inward service, and its purpose is to help the unit to improve internal control, improve management, and enhance economic efficiency.

Reference: