Audit, called "audit" in English, is defined in Wikipedia as evaluating a person, organization, system, program, project or product. Audit execution is to determine the validity and reliability of information, and also provides an internal control evaluation system. The goal of audit is to evaluate the work in the test environment and express the evaluation opinions of people/organizations/systems. Due to the limitation of the actual situation, the audit only requires a reasonable assurance statement without major errors, and the audit is often carried out through statistical sampling. Auditing can also be understood in this way. Audit refers to checking and verifying the accuracy and completeness of the target, so as to check and prevent false data and deception, and whether it meets the established standards, benchmarks and other auditing principles. Governments and organizations at all levels in various countries generally have specialized and independent audit departments, audit committees, audit offices and other institutions. In the past, the concept of audit was mainly used in the financial system. Financial audit is reflected by true and fair financial statements. The traditional audit is mainly to obtain the relevant information of financial statements of companies or enterprises with financial systems and financial records. With the development of science and technology information technology, the financial systems of most enterprises, institutions and organizations operate on information systems, so information means has become a technology of financial audit, which indirectly promotes the audit of general information systems.