Question 2: The difference between internal control audit and internal audit. Internal control audit and internal audit have different audit objects. The former only audits the formulation and implementation of the internal control system, while the latter includes not only the former, but also assets, liabilities and profit and loss audits.
Question 3: Are internal audit and internal control audit the same concept? Seek a detailed explanation. Not the same thing.
Internal audit is an audit institution or auditor established within an enterprise. According to the work arrangement, audit the relevant departments, units or personnel in the enterprise, including financial audit and economic responsibility audit.
Internal control audit refers to the special audit of enterprise internal control system to determine whether the design and operation of internal control system of fine industry are reasonable and effective. Auditors can be internal auditors, but they are usually external auditors, that is, intermediary agency audits.
Question 4: What is the difference between internal control inspection and internal control audit? As far as methods are concerned, internal control inspection can be arbitrary, simple and complicated. Internal control audit must be carried out according to certain standard procedures, generally referring to international internal auditing standard IIA.
Output result: the internal control inspection can be any form of inspection report, which can be said to be several questions or any form of report. In addition to the report, the internal control audit must also have some working papers, sampling standards, sampling records and other output results.
On the subject: internal control inspection is generally completed by management or supervision institutions. Internal control audit is generally completed by internal audit department or specific external audit.
Question 5: What does the internal control audit of an enterprise mainly include? Audit of enterprise internal control refers to the relevant process in which audit institutions and personnel put forward opinions on the completeness and effectiveness of enterprise internal control system by checking the establishment and perfection of enterprise internal control system and the implementation of internal control measures, and put forward audit suggestions to further improve the internal control system in order to warn and prevent enterprise business risks. It mainly includes the following contents: first, the internal control environment, that is, evaluating the internal control environment, including the influence of corporate governance structure, institutional setup and power and responsibility distribution, internal audit, human resources policy and corporate culture on enterprise management activities. The second is risk assessment, that is, analyzing the rationality of enterprise risk control purpose, evaluating the comprehensiveness of risk assessment scope, the effectiveness of risk assessment results and the scientificity of risk response strategies. Third, control activities, that is, according to the results of risk assessment and the effectiveness of control effects, evaluate the scientific nature of internal control measures formulated by enterprises. Fourth, internal control information and communication, that is, to evaluate the scientificity of the collection, processing and transmission procedures of internal control-related information in enterprises, analyze the role of information technology in internal control information and communication, and judge the effectiveness of relevant working mechanisms in key areas of anti-fraud work. Fifth, the internal supervision system is to analyze the responsibilities and powers of internal audit institutions and other internal institutions in internal supervision, judge the scientificity of internal supervision procedures, methods and objectives, and evaluate the effectiveness of the internal control supervision system.
Question 6: What are the five elements of internal control audit? According to the internal control integration framework proposed by COSO Committee of the United States, it is divided into the following five elements:
1, control environment
2. Risk assessment
3. Control activities
4. Information and communication
Step 5 monitor
China's "Internal Control Standards" draws lessons from the "Internal Control-Integration Framework" proposed by COSO Committee of the United States, and combines with China's national conditions, requiring enterprises to establish and implement internal control should include the following five elements:
1, internal environment
2. Risk assessment
3. Control activities
4. Information and communication
5. Internal supervision
Question 7: What is the specific process of internal control audit? 1. Make an internal control audit plan. The internal audit plan includes: audit scope, personnel, time, audit process and which department needs to cooperate.
2. Set up an audit team, assign audit tasks, and formulate internal control audit plans for each process.
, issue an audit notice.
4. Audit begins.
5. Present audit findings and organize discussions.
6. Form an audit report. Submit for approval.
7. Distribute the approved audit report.
8, there is a problem tracking problem rectification, and verify.
9. pay a return visit.
Question 8: The difference between internal control audit and internal control evaluation. Internal control audit belongs to the external evaluation of certified public accountants, and internal control evaluation belongs to the self-evaluation of the board of directors of enterprises, which are essentially different.
First of all, the responsibility subjects of the two are different. It is the responsibility of the board of directors to establish, improve and effectively implement internal control and evaluate its effectiveness; The responsibility of certified public accountants is to express audit opinions on the effectiveness of internal control on the basis of implementing audit work.
Secondly, their evaluation objectives are different. Internal control evaluation is a comprehensive evaluation of the implementation of various internal control objectives by the board of directors of the enterprise; Internal control audit is the audit evaluation of CPA on the implementation of internal control objectives in financial reporting.
Finally, their evaluation conclusions are different. The board of directors of the enterprise expresses opinions on the overall effectiveness of internal control, and issues a conclusion on the effectiveness of internal control in the internal control evaluation report; Certified public accountants only express their opinions on the effectiveness of internal control in financial reporting, and add "explanation part of major internal control defects in non-financial reporting" to the internal control audit report for disclosure.
Although there are the above differences between internal control audit and internal control evaluation, they often rely on the same evidence, follow similar testing methods and use the same benchmark date, so there must be some internal relations. In the process of internal control audit, certified public accountants can evaluate the internal control evaluation of enterprises according to the actual situation, and judge whether to use the work of internal auditors, internal control evaluators and other related personnel and the degree of utilization, so as to reduce the work that should be performed by certified public accountants accordingly.
Question 9: What does the internal control audit report mean? Reports obtained by auditing the company's internal control system, environment and control.
Question 10: Internal control audit refers to the internal audit department of a large enterprise authorized by the shareholders' meeting or the board of supervisors to conduct internal audit on the accounts of the financial department and be responsible to the shareholders' meeting and the board of supervisors. This is an internal audit of the enterprise, and the relevant audit report cannot be used as an external legal basis (but the specific situation should be given here).