财务内审  Internal Financial Audit

i. 简介 Introduction

在菲律宾经营企业，可能因为税务机关核查、公司收购并购、公司内控要求、公司税收筹划，以及其他目的和原因，需要对公司的会计凭证、财务报表、纳税情况等进行内部审核，充分了解公司内部财务的规范性、合法性，以及公司可能存在的财税问题，并采取有效措施，预防潜在风险。

财务内审不是正式的审计，而是企业内部财务核查及评估活动。其主要目的是了解企业内部财务规范性，提前预见问题和风险，以便企业可以提前采取有效措施加以防范，或者避免问题扩大化、复杂化。

Company operating in The Philippines may be required to conduct internal audit on company’s accounting documents, financial statements, tax payment status, etc. because of the regulation and examination of tax authorities, the company mergers and acquisitions, the requirements of company internal control, the company’s tax planning and other purposes or reasons. It is also required to fully understand the standardization and legality of the company's internal accounting, as well as the potential fiscal and tax problems of company and then taking effective actions to prevent potential risks.

ii. 服务内容 Services Content

1、会计账簿的核查：主要核查公司的会计账簿是否合规，会计凭证收集及整理是否符合会计准则，等等

2、财务报表核查：主要核查公司的财务报表是否合规，是否符合会计准则，等等。

3、纳税情况核查：主要核查公司是否合法纳税，公司的税收筹划方式是否恰当，税收是否存在漏报、瞒报等情况，是否违反税收缴纳相关规定，等等。

4、公司的财务制度的核查：主要核查公司的财务制度及流程是否规范，公司的社保福利缴纳是否合规，公司的其他方面的财务是否规范，是否存在潜在风险或者漏洞，等等。

5、根据客户需求，出具财务内审报告，该报告应当对企业的财务凭证、财务报表及其他财务文件，可能存在的问题及风险充分提示，并提供意见及建议。

1. Verification of accounting ledgers: checking whether the company's accounting ledger are compliant to regulations, whether the accounting documents are collected and arranged in accordance with accounting standards, etc.

2. Verification of financial statement: checking whether the company's financial statements are compliant to regulations and accounting standards, etc.

3. Verification of taxpaying: checking whether the company is legally paying taxes, whether the company's tax planning method is appropriate, whether the taxation is underreported, reported or not and whether the company violates the relevant regulations on taxpaying, etc.

4. Verification of the company's financial system: Mainly checking whether the company's financial system and procedures are standardized, whether the company's social insurance payment is compliant to regulations, whether the company's other aspects of accounting are standardized and whether there are potential risks or loopholes, etc.

5. According to the customer's needs, a financial internal audit report shall be issued. It should fully present the potential problems and risks arising from the company's financial documents, financial statements and other financial documents, and provide sufficient opinions and recommendations to client-company.