The specific process of internal control audit is:
1. Understand the internal control of the enterprise, and make corresponding records. This is the first step in the audit of the internal control system, the main purpose of which is to understand, through certain means, the internal control system that has been established by the audited unit and the implementation of the situation, and to make records, descriptions.
2, preliminary evaluation of the soundness of internal control. Confirmation of internal control risks and determine whether internal control can be relied upon. In the control environment, control procedures and accounting systems to investigate and understand the internal control of the audited unit has a preliminary understanding of the basis of internal control risk and internal control should be made on the basis of a preliminary evaluation of the degree of reliance.
3. Conformity testing procedures are implemented to confirm the effectiveness of the design and implementation of internal controls. Through the preliminary evaluation of internal control, we can basically grasp the strong and weak links of the internal control of the audited entity, and determine a prerequisite for compliance testing.
4. Evaluating the strength of internal control, evaluating control risk, determining the expansion of audit procedures in areas of weak internal control, and developing a substantive audit program.
Expanded Information:
Internal Control Risk Identification, Evaluation, and Prevention:
1. Status of the identification of the potential risks of internal control;
2, Assessment of the degree of potential internal control risks;
3. Timeliness of the re-identification and re-assessment of potential internal control risks in the event of changes in the internal and external environment;
4. Preventive measures for potential internal control risks.
Internal control measures and control activities
1. Policies, systems, regulations, business processes, etc. formulated to ensure the realization of the objectives of internal control;
2. Delegation of authority and separation of powers;
3. Reporting and statistics on the operation of economic activities;
4. Reviewing;
5. Operational inspection and monitoring
6. Separation and establishment of non-compatible positions
7. Control of key processes or links.
Internal information identification and management:
1. Establishment and maintenance of the internal control information system;
2. Identification, processing, communication and feedback of internal control information;
3. Management of the internal control system;
4. Management of the internal control records, especially the management of key internal control records.
Baidu Encyclopedia-Internal Control Audit