Listed companies must have an audit department, which is the need of the management of listed companies. Without this department, it is difficult to restrict each other's specific audits, including: first, the audit scope of listed companies: 1, and the establishment and implementation of internal control systems related to financial reports and information disclosure; The internal audit department shall audit the use of foreign investment, purchase and sale of assets, external guarantees, related transactions and raised funds; 3. If the listed company has internal control defects, it should urge the relevant responsible departments to formulate rectification measures and rectification time for audit; 4. If there are major defects or risks in the internal control of a listed company, it shall promptly report to the audit committee for audit; 5. Audit the foreign investment of listed companies in a timely manner. Focus on the following: 1). Whether the foreign investment has gone through the examination and approval procedures in accordance with the relevant provisions; 2). Whether the contract is signed according to the examination and approval contents and whether the contract is performed normally; 3). Whether to designate a special person or set up a specialized agency to study and evaluate the feasibility, investment risk and investment income of major investment projects; ? 4). If the entrusted financial management matters are involved, pay attention to whether the company will grant the approval right of entrusted financial management to individual directors or management of the company to exercise the audit; ? 5). If securities investment matters are involved, pay attention to whether the company has audited the securities investment behavior, including: 1) whether the purchase and sale of assets have fulfilled the examination and approval procedures in accordance with relevant regulations;
2) Whether the contract is signed according to the examination and approval contents and whether the contract is performed normally; 3) Whether the operating conditions of the purchased assets are consistent with expectations; 4) Whether the purchased assets are subject to transfer restrictions such as guarantee, mortgage and pledge, and whether major disputes such as litigation and arbitration are involved.