1, the effectiveness of financial internal control
Whether the enterprise's financial system is perfect and reasonable, whether the comprehensive quality of financial personnel and corporate culture conform to relevant national laws, and whether the corresponding systems can effectively restrict each other within the enterprise and between departments.
Through reasonable and effective financial internal control measures, enterprises can obtain strong conditions in the fierce market competition.
2. Rationality of expenses.
The internal financial audit of an enterprise should focus on whether the expenses meet the relevant standard procedures of the enterprise, whether the expenses exceed the predetermined budget, whether the expenses are just needed, and whether the expenses are reasonable, legal and compliant.
Whether the instruction flow is in compliance, etc. In our vernacular, it is whether the company's money has been misappropriated and whether the process has been completed.
3, financial personnel business compliance
Including whether the internal accounting process is standardized, whether the financial data processing is correct, and whether it complies with relevant tax laws.
4. Risk assessment
Effectively reducing enterprise risks and putting forward corresponding scientific coping strategies are the rationality of enterprise risk control purpose setting, the comprehensive detection of risks within the controllable range and the analysis of project effectiveness.
5, the internal audit department system
Whether a company's audit department belongs to that, whether it belongs to the finance department, the general engineering department or directly to the enterprise boss will directly affect whether the effective supervision of the company's internal audit is really effective.
Audit the internal audit department of the company, mainly to audit its performance in daily work, whether it conforms to the norms and whether it can find out the exposed problems.
In view of the above, when checking the public funds accounts of the school, you need to conduct self-examination in combination with the following key situations of its audit:
First, the implementation of "two lines of revenue and expenditure"; The second is to see if there are cases of withholding and concealing extra-budgetary income and other income and setting up a "small treasury" without permission; The third is to check whether there is overcharging; The fourth is to check whether there are illegal and illegal issues such as misappropriation of public funds and consumption of public funds.
Extended data:
When auditing accounts, we can use the organic combination of forward audit and reverse audit.
Sequential search method refers to the method that the order of obtaining evidence is consistent with the formation process of accounting data reflecting economic business. Under this method, auditors should first check the original vouchers-check the accounting vouchers-check the journal, subsidiary ledger and general ledger-and check with the financial statements.
Reverse investigation method refers to the method that the order of obtaining evidence is opposite to the formation process of accounting data reflecting economic business. Under this method, auditors should first analyze and check financial statements-trace them back to relevant journals, subsidiary ledgers and general ledgers-check accounting vouchers-and check original vouchers.
Under normal circumstances, when checking accounts, we should first use the reverse checking method to check the accounting statements that reflect the comprehensive situation, and seize the key links that may lead to false accounts.
Then according to the key links, determine the accounting books and vouchers that need to be checked, and conduct detailed audit and inspection.
When auditing and checking accounting books, if you want to confirm whether a record is fraudulent, you can use the sequential inspection method to check the record with the records in the account books or statements to check whether it is consistent.
Of course, forward and reverse inquiries should be combined when auditing accounts, and the doubts should be captured timely and accurately in the flexible application of the two.
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