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Internal audit with respect to the external audit has the following characteristics: 1, on the nature of the audit, internal audit is the internal audit body or full-time auditors to perform internal audit and supervision, is responsible only for the unit; external audit is provided by an independent external body as a third party visa activities of the national power sector or public accountability. 2, on the independence of the audit, internal audit organization, work, and economic aspects are subject to the constraints of the unit, the independence of limitations; external audit in the economic 更多：https://www.bmcx.com/ , organizational, and work with the audited entity, with a more Strong's independence. 3 in the audit of the way,The internal audit is based on the conduct of the audit of the arrangement of the units, with a certain degree of arbitrariness; most of the external audit is entrusted with implementation. 4, on the scope of work, the scope of work of the internal audit covers all aspects of unit management processes, including risk management, control and governance processes; the external audit focused on the corporate financial processes and related internal control and financial information.

Relative to the external audits of internal audit has the following characteristics: on the nature of 1, in the audit, internal audit internal audit institution or full-time auditors to perform internal audit supervision, accountable only to the unit; external audits by an independent external body to third party identity providers of visa activity to national authorities or the community be accountable to the public. 2, and on the independence of Auditors, internal audit organization, work, economic aspects are subject to the constraints of this unit, independence is limited; external audit in economic, organizational 更多：https://www.bmcx.com/ , and other aspects of the work have no relationship with audited entities, with a strong independence. On 3, in the audit,Internal audit is based on the work of the audit unit, with a certain arbitrariness; most of the external audit is entrusted with implementation. 4, in the scope of work, covering the scope of work of the internal audit units to manage all aspects of the process, including risk management, control and governance processes, external audits focused on enterprise's financial processes and internal controls in relation to financial information.

Internal audit relative to the external audit has the following features: 1, in the audit nature, internal audit belongs to the internal audit institutions or professional auditors perform internal audit supervision, only to this unit is responsible for, External audit is by an independent external agency to third party identity provide visa activities,To the national power department or the social public responsible for. 2, in the audit independence, internal audit in the organization, work, economic aspects by this unit restriction, independence limited; External audit in economy, organization 更多：https://www.bmcx.com/ , work and so on and the auditees without relations, has strong independence. 3,In the audit mode, internal audit is based on the arrangement of this unit audit work, has a certain arbitrariness, External audit mostly is the entrusted enforcement. 4, in the scope of work, internal audit work scope covers all aspects of unit management process, including risk management,Control and management process, etc.; External audit is concentrated in the enterprise financial process and and financial information about the internal control.

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