企业同时进行内部和外部审核。作为小型企业主，重要的是要了解内部审计的目的以及内部审计程序期望的目的。首先，什么是内部审核？
审核定义
You might associate audits with the IRS and think about the process negatively. But, an audit is not only performed by the IRS.
审核可以由您的业务中的某人或像税务机构这样的外部公司进行。而且，审核可以通过验证您的记录准确来使您的业务受益。它可以确保您的业务在实现其目标的正确轨道上。
An audit is a process where an auditor examines a business’s accounts and records. The auditor looks to make sure the business’s financial statements are accurate. In the long run, this can help your organization identify and avoid potentialIRS audit triggers。
外部审核
There are two main auditing categories: internal and external audits. You must understand the difference because your business could experience both.
外部审核由外部公司进行。外部审核员不适合他们正在审核的业务。外部审计师查看企业的记录和运营。
什么是内部审核？
内部审计是由公司内部工作的人检查业务的地方。您的业务不需要拥有自己的审核员。如果您没有某人的业务进行审核，则可以担任内部审计师的角色。或者，您可以雇用外部公司定期为您的业务进行内部审计。
内部审计的目的是评估公司对公司目标的表现。内部审核员检查公司如何从内而外运行。审计师还测量了业务的运营，例如员工绩效和信息系统。而且，审计师确保业务符合国税局（IRS）。
将内部审核视为检查，以确保您的业务发挥最大的能力。
内部审核类型
Internal audits don’t just look at your business’s accounting books. There are several types of audits that check different parts of your business: finances, management, and operations.
这是您应该定期在小型企业中进行的三种主要内部审计类型：
财务审核
当大多数人想到审计时，财务审计是他们的想法。当内部审计师进行财务审核时，他们希望获得企业财务状况的独家新闻。
In a financial audit, the auditor looks at information in the business’s accounting records. They want to verify that the income, expenses, and liabilities recorded in your books are accurate. The auditor compares your records with your transactions to make sure they line up. Types of transaction records include invoices, bank statements, receipts, credit card statements, and tax records.
One of the most important internal audit objectives is to make sure your business operates legally. An internal auditor makes sure that you have all the licenses you need to run your business. And, they check to make sure you filed your taxes accurately and legally. Lastly, a financial audit makes sure you pay your employees the correct amounts.
Management audit
A management audit does not focus on the financial records of your business. Instead, it looks at your roles and the roles of your employees and compares them to your business goals. If your business is not set up to match its goals, you might need to make some changes.
审计师在管理审计中查看业务的顶部。他们还研究了员工的目标是如何实现的，以及他们如何与企业的目标联系起来。这样，检查了业务的每个部分，以确保可以达到业务目标。
Operational audit
最终的主要审计类型着眼于企业的运营。业务运营是使业务运行的日常活动。
业务运营的某些方面包括业务与客户和供应商的关系。而且，运营着眼于业务的业绩以及他们从销售中带来多少收入。
一个内部审计师如何业务是performing in regard to day-to-day activities, like its sales and expenses. If the operations audit shows that the business is not functioning as well as it could be, changes must be made to improve the business operations.
Tips for an easier internal audit
如果您希望审核过程顺利进行，则需要保留所有财务记录。确保您始终组织和存储记录。使用在线核算小型企业alleviates the hassle of dealing with paper records.
经常进行审核可能是有益的。这样，您可以捕获错误或更快提高生产率。您可以每月或半年一次进行审核。
知道您的业务中哪些领域比其他领域更需要受到审核。例如，您可能会对比客户服务部门进行现金的部门进行更多的内部审计。
Internal audit procedure
If you decide to conduct the internal audit yourself, or if you don’t know what to expect from an internal auditor, here is a three-step internal audit checklist to help simplify procedure:
1.设置审核
在任何事情之前，内部审核员需要知道何时以及他们的审核。确保您知道哪个领域需要审核以及每年需要多少次内部审核。
审计过程的大部分是确保企业遵守法律法规。确保您了解将要检查的法律。并且，了解您将要审计的部门的职责。
2.进行审核
内部审计程序的主要部分实际上是进行审核。收集所有会计记录和支持文件，以便您可以比较信息。拥有一个会计清单to walk you through the financials.
然后，您必须弄清楚业务是否遵循内部政策以及州和联邦法律。与员工讨论业务程序，以查看他们执行的工作是否与策略相匹配。
3.创建正式审计报告
During the audit, take accurate notes so you know where the business’s inaccuracies lie as well as what areas it performs well in. After the audit process, create reports to keep in your records.
If you, the business owner, conduct the audits, you can use them to figure out ways to improve your business. If someone else conducts the audit, they will give you an audit report for you to look over with suggestions for improvement.
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