1. Audit of loan object: refers to the audit of projects that restrict economic development, major industrial projects, high-tech economic projects, major cross-regional policy projects and other policy projects;

2. Audit of loan management: refers to the audit of loan interest rate, loan plan and loan entrusted projects;

3. Audit of loan economic benefits: refers to auditing the direct and social benefits of loan projects.

The audit of infrastructure loans is an examination and supervision activity conducted by the national audit institutions on the policy infrastructure loans issued by the China Development Bank in accordance with the provisions of relevant laws and regulations, and it is one of the components of the audit work of engineering projects.