The audit of monetary funds refers to the audit of the authenticity, correctness and legality of the receipt and payment of cash, bank deposits and other monetary funds of enterprises and their balances. Strengthening the audit of monetary funds, evaluating the soundness and effectiveness of the internal control system of monetary funds, and checking the authenticity of the balance of monetary funds and the legality of the income and expenditure of monetary funds are of great significance for protecting the safety and integrity of monetary funds, exposing illegal and criminal acts, maintaining financial laws and regulations, and truthfully reflecting the immediate solvency of the audited units.