1, value management. Internal auditors pay attention to the company's resource use from three aspects: economy (lowest cost), efficiency (best use of resources) and effectiveness (best result).
2. Audit of enterprise information system. Through internal audit, determine whether the company's information system provides reliable information for the preparation of statements, and whether there is an effective internal control system to reduce the risk of misstatement and omission.
3. Conduct project audit. Internal audit audits specific projects, such as establishing new information systems and opening new production and processing areas. Internal audit is responsible for identifying whether the objectives of the project can be achieved, whether the project runs effectively as planned, and summing up experience from the failure lessons of running the project.
4. Conduct internal financial audit. This is the traditional main work area of the internal audit department, which routinely checks financial records and supporting documents when preparing financial statements to reduce the occurrence of errors and fraud; Trend analysis of financial data.
5. Conduct business audit. The internal audit department can audit the business departments such as procurement, marketing and human resources, check and review the effectiveness of internal control, and put forward suggestions and countermeasures that can further improve performance and management.
Extended data:
General principles of enterprise internal audit:
1. General standards refer to the establishment of internal audit institutions and their functions and powers, and the basic qualifications and professional requirements that internal auditors should have.
2, the internal audit institutions should consider the nature of the organization, scale, internal governance structure and the provisions of relevant laws and regulations, and equipped with a certain number of internal auditors.
3, the internal audit institutions should establish a strict quality control system in its own, and actively understand and participate in the construction of internal control system.
4. Internal auditors should have professional knowledge and ability, be familiar with the organization's business activities and internal control, and maintain this professional ability through continuing education.
5. Internal auditors should abide by professional ethics and perform audit business with due care.
6, internal audit institutions and personnel should maintain their independence and objectivity, and shall not participate in any actual operation and management activities of the audited entity.
7. Internal auditors should have basic interpersonal skills and be able to communicate effectively with others in an appropriate way.
Baidu Encyclopedia-Internal Audit Function
Baidu encyclopedia-internal audit
Baidu Encyclopedia-Enterprise Internal Audit