1. The first aspect of the internal audit should focus on whether there are loopholes in the internal control of the company Audit method: check the vouchers, whether in strict accordance with the company's payment approval system in the process of the implementation of the company's payment approval system in turn can be explored to find out whether there is an unreasonable payment approval system 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 of the internal audit is concerned about the handling of accounts is reasonable, 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's proposed importance of grasping the importance of the importance of the level from the statement level to the level of the subject level of importance of the refinement of the key to the level of the check, the focus of the non-focus of the rough check. The focus of the review is whether the account processing is in line with the norms of enterprise accounting standards, whether the attached documents are sufficient, legal, and whether it can reasonably explain the economic business. Take a simple example: office supplies in addition to obtaining the corresponding invoice, but also to obtain the invoice stamp or official seal of the list; travel expenses need to be attached to the travel application form, travel expense reimbursement form, and so on. Especially for some of the other invoices to offset the cost of the situation, we must pay attention to the reasonableness of the accounts, not just invoices finished.
3, review of tax risks, tax risk tips and rectification methods, pay attention to the space of tax planning, if necessary, put forward tax planning recommendations This requires the auditors to understand the tax very well, not only to know that the accounting treatment is in line with the requirements of accounting standards, and at the same time also need to know the relevant provisions of the tax. For example: to obtain food and beverage invoices, daily necessities invoices, generally only into the business hospitality, while obtaining meeting invoices and supplementary minutes, signing forms, etc. can be included in the meeting expenses, full deduction, to obtain the office supplies invoices and lists, can also be fully deductible; Another example is the National Day cash benefits need to be included in the payment of taxes, and as a high-temperature subsidies, as long as within the standard range, it is tax-free. So on and so forth, there are high and low levels of accounting, through the internal audit can find a lot of problems in this area, and make recommendations, which is very helpful to the company, and one of the important value of the internal audit.
4, the statements, financial indicators, etc. to analyze the implementation of the budget, to understand the company's operating conditions, to find out the possible deficiencies in the management of the operation, such as project expansion and capital flow mismatch caused by the problem of capital chain tension, such as the profit integration is unreasonable resulting in the group to pay more tax phenomenon, such as the financial indicators of abnormalities in the high-risk areas that may be present, and so on, to put forward the problems We will raise the problems and their risks, and put forward suggestions for rectification. If necessary, separate management recommendations will be issued.
5. Audit the economic responsibility and performance of the middle and senior management during their term of office, and conduct special audits on the departure of the senior management.
6, on acquisitions, mergers and acquisitions project to carry out preliminary investigation work.
Legal basis:
China Internal Auditing Standards
Article 4 An organization shall set up an internal auditing institution appropriate to its objectives, nature, scale, governance structure, etc., and shall be equipped with appropriately qualified internal auditors.