1. Considering the importance, we should first supervise the projects with relatively large assets, which are easy to be stolen, prone to loopholes and weak in control.

2. The internal auditor should personally check some physical objects, check the quantity and record the inventory results.

3, for major or abnormal phenomenon, should be vigilant, maintain professional sensitivity.

4. Pay attention to on-site observation: whether the goods are messy, whether there is any abnormality, whether the mood at the scene is stable, and whether you care too much about the supervision procedures of certain goods.

5. Ask and analyze the reasons why the accounts are inconsistent with the facts. Pay attention to both profit and loss.

6. Ask and record the ownership.