(1) Select an evaluation agency;
(2) signing an entrustment contract;
③ Designate the evaluation contractor;
④ Conduct on-the-spot investigation on the appraisal object, and collect, verify and analyze the appraisal data;
⑤ Choose a suitable evaluation method to form an evaluation conclusion;
⑥ Prepare internal audit evaluation report;
⑦ Issue an evaluation report;
⑧ Save the evaluation file.