Posts refer to social service organizations organized by the state, state organs or other organizations with the purpose of social welfare and engaged in education, science and technology, culture, health and other activities. In recent years, with the deepening of economic reform, there have been many problems in financial audit of public institutions. For the internal financial management of public institutions, financial audit needs to find and correct the harm of overall management from all levels within the unit in time. In order to make the internal audit of public institutions play a better role, we should do the following four things: First, deepen the understanding of the internal financial audit of public institutions. As an internal supervision activity under the leadership of the unit, the internal financial audit of public institutions can not be weakened, but can only be further strengthened. We should fully understand the importance of internal audit. So as to improve the understanding of leaders at all levels, financial personnel and internal auditors. We should start from two aspects: 1. The personnel composition of internal audit institutions should be adjusted in time, and research, evaluation and deployment should be carried out regularly. Create a good working environment for internal financial audit, mobilize the enthusiasm of internal auditors, and solve problems encountered in the work in time. 2. We should improve the internal audit system, get rid of opposing ideas, establish the concept of harmonious service and strengthen communication. In the specific internal financial audit work, on the basis of in-depth understanding of the facts, we should analyze the causes and consequences of problems found in the audit and find out proper solutions. Second, establish and improve the rules and regulations of internal financial audit of public institutions, and establish and improve the rules and regulations of internal financial audit of public institutions, so that there are rules to follow and laws to follow. The internal financial audit institutions of public institutions must establish internal audit rules and regulations according to the national audit laws and regulations and the national financial laws and regulations, carry out various audit work according to the procedures and methods stipulated in the internal audit norms, and solve the problems in the bud. Under the modern management audit mode, the main task of internal audit is to help organizations improve management, prevent risks and improve efficiency, which puts forward new requirements for internal audit work. (1) Internal audit institutions and personnel should strengthen training and master relevant laws and regulations of internal audit. (2) Establish and improve the control system, incentive mechanism and responsibility system of internal audit, standardize the behavior of internal audit institutions and personnel, overcome the randomness and blindness of work, and earnestly safeguard the seriousness of internal audit work. (3) Rules and regulations should also be fully integrated with the performance appraisal system of this unit, and give full play to the incentive and spur functions of these two systems. Therefore, the internal financial audit work should be audited according to law, so that institutions can carry out various financial audits under relevant laws and regulations and realize the legalization, institutionalization and standardization of internal financial audit work. Third, improve the comprehensive quality of the internal financial audit team In order to meet the needs of continuous development, we should strengthen the quality construction of internal auditors to ensure that we can flexibly deal with various new problems under the new situation. (1) Proceed from reality, formulate and improve the management measures for internal financial auditors in public institutions, solve related problems such as their incentives and treatment, and fully mobilize their work enthusiasm. (2) Strictly control the quality of internal auditors in public institutions, and adjust those comrades with high political and professional quality, strong sense of responsibility, strong dedication and integrity to internal audit posts to enhance the professional ethics of auditors. (3) Leaders of departments and units should attach importance to audit work and audit talents, conduct regular and irregular on-the-job training and business learning for auditors, and enhance their ability to find, analyze and solve problems. (4) It is necessary to clarify the responsibilities of internal financial auditors and implement financial audit discipline. Introduce competition mechanism and gradually eliminate low-level financial auditors. Establish the audit talent pool of public institutions and rationally allocate and use auditors. Fourth, strengthen contact with external financial audit institutions. The internal financial audit department of public institutions is an interactive system with the outside world. When its external environment changes, corresponding changes should be made to better adapt to the changes in the external environment of the system. These external changes may lead to great loopholes and serious problems in the financial audit of public institutions, which requires strengthening the contact between public institutions and external financial audit institutions. Internal audit will affect the breadth and depth of the whole financial audit work for various reasons. The combination of internal audit and external audit is adopted to effectively supplement internal audit and external audit. Through the combination of pre-audit, in-process audit and post-audit to improve the quality of financial audit of public institutions. We should treat both the symptoms and root causes of the problems found in the audit, not only analyze the causes of the problems, but also find ways to solve them. And from the system to find the real source, through continuous improvement, fundamentally solve the root of the audit problem, so as to standardize the internal management of public institutions, improve the efficiency and effectiveness of the use of financial funds. In short, the internal financial audit of public institutions has important functions such as making suggestions, promoting management and finding hidden dangers, and the internal financial audit work is standardized.