In a narrow sense, financial audit mainly refers to the audit of vouchers, account books and statements to ensure the consistency of accounts, accounts and statements, that is, it mainly reviews the compliance and rationality of accounting, accounting basic work and financial revenue and expenditure data. Financial audit in broad sense includes not only the content of narrow sense audit, but also budget management audit and financial accounting internal control audit. It can be seen that financial audit can test the effectiveness of internal financial accounting control system. Strengthening financial audit is conducive to improving the internal control of enterprises in business activities.