What is the difference between internal audit and management audit? What is the main review of inter

1. Internal audit is "audit", and management review.

is a "review", and both definitions:

a) Audit: It is a systematic, independent and documented process to obtain audit evidence and objectively evaluate it to determine the extent to which the audit criteria are met (ISO9000:. We are talking about internal audit, then, please look at ISO9001 clauses a) and b), you can know that internal audit to determine three conformities and one validity.

b) Evaluation: It is an activity carried out to determine the appropriateness, adequacy and effectiveness of the subject matter to achieve the specified objectives (ISO9000:.

2. Differences: a) Internal audit has compliance and effectiveness, but no suitability and sufficiency. Because it has no objective evidence of this. There is no way to do it;

Management reviews, in turn, have one less compliance. Because, this problem was solved in the internal audit. There is an internal audit output in the input of the management review, and the quality of the internal audit work itself should be reviewed during the management review. The previous management review should also be reviewed during the internal audit.

b) The focus of internal audit is to "check" what has been done in the past with the standards to determine compliance and effectiveness. For example, quality objectives.

Whether it is achieved or not is measured according to the quality objectives that have been determined and are now in use; In the future, the focus of management review is "evaluation". According to various aspects of information, determine whether the system is suitable for the future surrounding environment, whether it is sufficient, for example, the internal audit says that the quality objectives have been achieved, but whether the objectives are appropriate and whether the resource allocation is sufficient? The management review will make a decision to address this issue.

Adjust the quality policy if necessary.

and goals, adjustment of organizational structure, etc.

c) Representative of internal audit management.

Responsible, the management review is the responsibility of the top management;

d) Internal audit is generally carried out before the management review, as the input of the management review, of course, depending on the specific situation;

e) Internal auditors generally have internal auditors.

Form an audit team to audit the audit area, and the management review is generally carried out in the form of a meeting.

Internal audit focuses more on the company's internal operation and management, risk control capabilities, internal governance, etc. Such as the company's internal procurement process, production process, sales process, etc., as well as the audit of functional departments, such as personnel department performance management, financial management, logistics management, etc.

Internal audit is the abbreviation of internal audit, and the definition of internal audit by Sawyer, the father of internal auditing, is:

Conduct an independent evaluation of the various operations and controls in the organization to determine whether generally accepted policies and procedures are followed, regulations and standards are being complied with, resources are used effectively and economically, and organizational objectives are being achieved.

The CPA exam chapter knowledge points are summarized, and I wish you easy evidence collection.

Mobile question bank.

PC Question Bank.

Organize and arrange audit work according to the company's work priorities at each stage and the deployment of the audit committee of the company's board of directors. Mainly responsible for the company's financial management, the establishment and implementation of the internal control system to supervise, the specific responsibilities are as follows:

1. Financial audit: internal audit supervision of the implementation and final accounts of the company's financial plan, financial budget, credit plan, economic activities related to financial revenue and expenditure, the company's economic benefits, and the implementation of the internal control system of financial management.

2. Internal control audit: internal audit supervision of the company's internal management and control system and the implementation of national financial laws and regulations; Supervise the establishment and improvement of the company's internal control system, promote the improvement and strengthening of the company's operation and management, and ensure the company's sustainable, healthy and rapid development.

3. Engineering audit: All engineering construction projects within the company are audited by the company's audit department.

4. Contract audit: The company's engineering construction contracts, bulk material procurement contracts, product sales contracts, contract leasing contracts, etc. are subject to review system, and are inspected from time to time, and internal audit supervision is carried out on existing problems and violations.

5. Outgoing audit: evaluate and verify the performance of job responsibilities and the completion of goals during the tenure of the departing cadres, clarify the responsibilities of both parties to the post handover, and strengthen internal control management.

6. Special audit: Conduct special audit investigation to the relevant units, departments or individuals of the company on specific matters related to the company's economic activities.

7. Other audit work assigned by the audit committee of the board of directors of the company and other relevant leaders of the company, such as the use of raised funds, the establishment and implementation of the internal control system, etc.

Legal basis: Article 27 of the Accounting Law of the People's Republic of China Each unit shall establish and improve its own internal accounting supervision system. The internal accounting supervision system of the unit shall meet the following requirements:

1) The responsibilities and powers of bookkeepers and examination and approval personnel, handling personnel, and property custodian personnel of economic and business matters and accounting matters shall be clear, and shall be separated from each other and mutually restricted;

2) The procedures for mutual supervision and mutual restraint in the decision-making and implementation of major foreign investment, asset disposal, capital dispatch and other important economic and business matters shall be clarified;

3) The scope, time limit, and organizational procedures for the inventory of assets shall be clear;

4) The methods and procedures for conducting regular internal audits of accounting information should be clear.

Legal analysis: internal audit refers to the internal audit of Shenhe, which is the unit that belongs to the audit supervision object of the audit institution in accordance with the law, establishes and improves the internal audit system in accordance with the relevant provisions of the state, and conducts the internal audit work under the operational guidance and supervision of the audit institution. The main contents are:

internal accounting control system; financial and operational information; the economy, efficiency and effectiveness of economic activities, including the non-financial controls of enterprises; Compliance with laws, regulations, and other external requirements, as well as compliance with regulatory policies, directives, and other internal requirements.

Legal basis: 1. Article 29 of the Audit Law of the People's Republic of China belongs to the audit institutions in accordance with the law and the audit supervision of the unit, Huaiwu shall establish and improve the internal audit system in accordance with the relevant provisions of the State; Its internal audit work shall be subject to the operational guidance and supervision of the audit institution.

Legal analysis: internal audit refers to internal audit, is the audit of the audit institutions in accordance with the law to audit supervision of the unit, according to the relevant provisions of the state to establish and improve the internal audit system, in the audit institutions under the guidance and supervision of the internal audit work. The main contents are:

internal accounting control system; financial and operational information; the economy, efficiency and effectiveness of economic activities, including the non-financial controls of enterprises; Compliance with laws, regulations and other external requirements, as well as compliance with management policies, directives and other internal requirements.

Legal basis: "The People's Republic of China Imitation of the World Audit Law" Article 29 According to the law, the audit institutions are the subject of audit supervision units, should be in accordance with the relevant provisions of the State to establish and improve the internal audit system; Its internal audit work shall be subject to the operational guidance and supervision of the audit institution.