Review, analyze and evaluate the financial revenues and expenditures of financial institutions at all levels and their related economic activities and benefits. The main contents include currency issuance and regulation of currency circulation, organization of deposits, issuance of loans, settlement and cash cashier, management of currency regulation such as gold, silver and foreign exchange, and implementation of financial discipline. Generally can be divided into:

(1) external audit of financial system. It is mainly the audit supervision of financial institutions by state audit institutions, and most of them conduct key sampling audits or special audits at a certain time, with emphasis on in-process audits and post-event audits.

(2) Internal audit of financial system. Including the audit of specialized banks by the central bank, the audit of banks at the same level and the internal audit of banks. The contents include: the formulation and implementation of credit plan, the use and effect of funds, the financial revenue and expenditure of banks, etc. Audit is an important means for the state to supervise financial activities and safeguard national financial laws and regulations and financial discipline.