Characteristics of audit control
The characteristics of audit control include the following five aspects:
1. The goal of audit control is compliance and effectiveness. Through audit control, the business activities included in the scope of audit control in the organization can improve the level of compliance and effectiveness;
2. The content of audit control is the business activities of the organization, not only the financial activities;
3. The way of audit control is process type, including before, during and after the event, not only result type and after the event;
4. The scope of audit control is not only the result of business activities, but also the mechanism of result generation;
5. The nature of audit control is a key control rather than a comprehensive control. What is included in the scope of audit control is the organization's major projects, large funds, important assets and resources.