Audit management means that audit institutions independently check accounting vouchers, accounting books, accounting statements and other materials and assets related to financial revenue and expenditure according to law, and supervise the authenticity, legality and efficiency of financial revenue and expenditure. (1) Budget audit. This refers to the audit supervision of the audit institutions on the budget implementation, the management and use of extra-budgetary funds by the financial department and other government departments, and the paid use of funds by the financial department after the end of each year. When necessary, audit and inspection may be conducted on matters related to financial revenue and expenditure in this budget year or previous budget years.

② Extrabudgetary audit. This refers to auditing and supervising the financial funds collected, withdrawn and arranged for use by state organs, enterprises, institutions and social organizations in performing or performing government functions on their behalf in accordance with relevant state regulations.

③ Financial audit. This refers to the audit supervision of the central bank and its branches and state-owned financial institutions by audit institutions.

(4) Audit of state-owned assets. This refers to auditing and supervising the financial revenues and expenditures of enterprises with state-owned assets in a controlling or leading position.

(5) Audit of national construction projects. This refers to the audit supervision of audit institutions on capital construction projects and technological transformation projects mainly based on state-owned assets investment or financing.

(6) Social security audit. This means that audit institutions audit and supervise the use of public social insurance funds, social relief funds, social welfare funds and social donation funds.

(7) foreign aid or loan audit. This refers to the audit supervision of audit institutions on the use of funds for aid loan projects of international organizations and foreign governments.

3. Important role: Audit management plays a very important role in public administration and maintaining social order, which is embodied in three aspects: first, serving macro-control, second, maintaining national economic order, and third, promoting the building of a clean government.