1. Internal control environment, that is, to evaluate the influence of internal control environment (including corporate governance structure, institutional setup, power and responsibility distribution, internal audit, human resources policy and corporate culture) on enterprise management activities.
2. Risk assessment, that is, analyzing the rationality of enterprise risk control objectives, evaluating the comprehensiveness of risk assessment scope, the effectiveness of risk assessment results and the scientificity of risk response strategies.
3. Control activities, that is, to evaluate the scientificity and effectiveness of internal control measures formulated by enterprises according to the results of risk assessment.
4. Internal control information and communication, that is, to evaluate the scientificity of the collection, processing and transmission procedures of internal control-related information, analyze the role of information technology in internal control information and communication, and judge the effectiveness of relevant working mechanisms in key areas of enterprise anti-fraud work.
5. Supervision system of ministries and commissions, that is, analyzing the responsibilities and authorities of internal audit institutions and other internal institutions in enterprise internal supervision, and judging the scientificity and effectiveness of the procedures, methods, objectives and other requirements of enterprise internal supervision.