What is the budget internal audit, what are the main contents of the

The company's budget data accounting basically by the financial department is responsible for. Without other departments to be corresponding audit, it may lead to budget data distortion and omission. Budget management implementation basis for deviation, will ultimately affect the realization of the company's business performance indicators. The establishment of the internal audit department effectively ensures the truthfulness and completeness of the data flowing through the budget management system, and the formulation of audit rules, procedures and disciplinary measures in different cases ensures the scientific nature of management decisions. Internal audit work as a whole is motivated by the audit and confirmation of accounting results, which in turn provides the basis for rewards and punishments. However, it does not mean that the internal audit work is only carried out after the accounting work is completed and before the reward and punishment incentives are initiated, but that it is involved in the whole budget implementation process and plays different roles at different stages. The main control measures include: the internal audit department should understand whether the formulation of budgetary objectives is reasonable and effective, objectively evaluate whether the formulated budgetary objectives can be realized, and put forward suggestions for improvement; in the process of budget implementation, the authenticity and reliability of accounting information as well as the compliance of economic activities should be verified and confirmed by the internal audit department; the final completion of the objectives of each budgetary unit must be confirmed by the internal audit department, and then the internal audit department can implement rewards and penalties for the enterprise. The final fulfillment of the objectives of each budget unit must be confirmed by the internal audit department, which in turn provides the basis for the enterprise to implement the reward and punishment measures. It can be seen that the internal audit department plays a role in monitoring, controlling and guaranteeing the real realization of budget objectives in the formulation, implementation and confirmation of the effectiveness of the final results of the budget indicators