内部审计章程200509-中文版

is responsible for Organization training and implementation and check 12 master workshops annual economic indicators of implementation reporting to financial health on a regular basis 13 is responsible for the daily oversight in the allocation and use of funds 14 responsible for all Department statistics collecting sorting reporting of accounting reports 15 the company responsible for the supervision of the Treasury including the third grade library a library of materials products for regular inventory handling sampling storage monitoring the picking work and provide the inventory report and make the appropriate accounting treatment 16 responsible for waste and recycling transportation and settlement 17 is responsible for all product sales accounting functions 18 responsible for the company s raw materials auxiliary materials account management 19 is responsible for the flow of control of all assets of the company according to the changes in accounting treatment of fixed assets and assets to the departments responsible for clearing settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company wide special inspection of asset management 20 according to the company s business activities monthly projects involved in the business activities of the company including expenses business management cost control cash flow revenue etc financial analysis provide a basis for decisions for the company the business of the company responsible for monitoring forecasting and risk analysis 21 responsible for the settlement of transactions with the Bank 22 is 附件一附件一 Appendix Appendix 1 1 XXXXXXXXXXXX连锁超市有限公司连锁超市有限公司 内部审计章程内部审计章程 2005年8月31日 XXXXXX连锁超市有限公司连锁超市有限公司 内部审计章程内部审计章程 内容内容 1介绍 2 内部审计的性质 3使命及工作范围 4权限 5 职责 6 责任 7 独立性 8审计方法 9章程的修改 10 章程的批准 XXXXXX连锁超市有限公司 内部审计章程 1 1 1 介绍介绍 本章程的主要目的是要定义及明确 XXXXXX连锁超市有限公司 以下称 公司 内部审计部的使命 内部审计部的工作目标及范围 内部审计部在公司的地位 其获取相关资料 接触相关部门 子公 司 连锁超市及相关经营活动的权限 内部审计部的职责和权限等 2 2 内部审计的性质内部审计的性质 内部审计是一项独立 客观的保证和咨询活动 其目的是为公司提供 增值服务及改进公司的运营 它通过运用系统的 规范的方法来评价 和改善公司的风险管理 控制及治理的有效性 从而协助公司完成既 定目标 3 3 使命及工作范围使命及工作范围 内部审计部以提供增值服务及改善公司的运营效率 风险管理及内部 控制制度为目的 对公司的经营活动进行独立的评价 内部审计部的主要工作目标是检查和评价公司的风险管理 控制及治 理是否充分及有效运行 此外 内部审计部的工作目标还包括为改善公司的内部控制及风险管 理制度而向管理层提供咨询服务及建议 为了履行其使命和工作目标 内部审计部的工作应包括 对与公司经营活动有关的内部控制制度的充分性和有效性进行检查 和评价 is responsible for Organization training and implementation and check 12 master workshops annual economic indicators of implementation reporting to financial health on a regular basis 13 is responsible for the daily oversight in the allocation and use of funds 14 responsible for all Department statistics collecting sorting reporting of accounting reports 15 the company responsible for the supervision of the Treasury including the third grade library a library of materials products for regular inventory handling sampling storage monitoring the picking work and provide the inventory report and make the appropriate accounting treatment 16 responsible for waste and recycling transportation and settlement 17 is responsible for all product sales accounting functions 18 responsible for the company s raw materials auxiliary materials account management 19 is responsible for the flow of control of all assets of the company according to the changes in accounting treatment of fixed assets and assets to the departments responsible for clearing settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company wide special inspection of asset management 20 according to the company s business activities monthly projects involved in the business activities of the company including expenses business management cost control cash flow revenue etc financial analysis provide a basis for decisions for the company the business of the company responsible for monitoring forecasting and risk analysis 21 responsible for the settlement of transactions with the Bank 22 is 2 3 3 使命及工作范围 续 使命及工作范围 续 对公司风险管理程序及风险评价方法在经营活动中的运用和有效性 进行检查 对公司的管理及财务信息系统进行检查 包括IT系统 对公司的会计记录 财务报告及管理信息的正确性和可靠性进行检 查 对具体的内部控制程序在公司各部门 子公司及连锁超市的运行及 产生的交易进行检查 测试 对保护公司资产的方式 方法进行检查 必要时 对资产是否存在 进行确认 证实 对遵守国家法律 法规及公司政策 程序的情况进行检查 评价 对公司现有政策和程序的有效性进行评价 并提出改进建议 寻求节约成本的机会及可能性 提出改善成本效率的建议 对资源的经济采购及有效使用进行检查 对公司及运营单位进行风险评估 确定审计的重点区域 在欺诈 风险管理 安全及公司管理层和审计委员会确定的其他方 面进行特别调查 提供管理咨询及检查等 公司所有的经营活动 部门 子公司及连锁超市都属于内部审计部 进行独立检查 评价的范围 然而 内部审计总监及其员工不可以 XXXXXX连锁超市有限公司 内部审计章程 3 3 3 使命及工作范围 续 使命及工作范围 续 1 履行内部审计职责之外的其他职能 2 从事或批准内部审计部之外的会计事项 3 领导内部审计部以外的其他公司员工的活动 除非这些员工已经 被调派到审计部门工作或者别指定协助内部审计人员工作 4 4 权限权限 内部审计部总监及其员工有权进行以下事项 在实施审计业务时 可以完全 自由且不受任何限制地接触公司所 有相关部门 子公司 各连锁超市及其经营活动 有权获得各种资 料 会议及各类委员会的会议记录 有权接触各层次的管理人员 在履行其职责 任务时 有权获得所有其认为必要的信息 资料及 相关的解释说明 为完成审计目标 有权确定工作范围及审计方法 在实施审计时 有权要求公司各部门 子公司及各连锁超市提供必 要的协助 必要时 有权有求公司内 外部的专家及专业人士提供协助 5 5 职责职责 内部审计部总监有责任 制定年度审计计划 并征询公司管理层及审计委员的意见及同意 is responsible for Organization training and implementation and check 12 master workshops annual economic indicators of implementation reporting to financial health on a regular basis 13 is responsible for the daily oversight in the allocation and use of funds 14 responsible for all Department statistics collecting sorting reporting of accounting reports 15 the company responsible for the supervision of the Treasury including the third grade library a library of materials products for regular inventory handling sampling storage monitoring the picking work and provide the inventory report and make the appropriate accounting treatment 16 responsible for waste and recycling transportation and settlement 17 is responsible for all product sales accounting functions 18 responsible for the company s raw materials auxiliary materials account management 19 is responsible for the flow of control of all assets of the company according to the changes in accounting treatment of fixed assets and assets to the departments responsible for clearing settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company wide special inspection of asset management 20 according to the company s business activities monthly projects involved in the business activities of the company including expenses business management cost control cash flow revenue etc financial analysis provide a basis for decisions for the company the business of the company responsible for monitoring forecasting and risk analysis 21 responsible for the settlement of transactions with the Bank 22 is 4 5 5 职责 续 职责 续 实施年度审计计划 必要时 实施公司管理层及审计委员会要求的 特殊任务及项目 确保审计团队的人员充足且具备必要的审计知识 技能 经验 以 完成本章程所要求的任务及使命 及时 定期地向公司管理层及审计委员会报告审计活动及咨询服务 的结果 确保审计委员会了解内部审计实务的最新趋势和发展动向 建议对 内部审计章程及内部审计手册进行必要的修改 向审计委员会报告 内部审计部的业绩评价标准及结果 对有重大嫌疑的欺诈行为进行调查 并向管理层和审计委员会报告 调查结果 确保内部审计部的工作符合相关的内部审计准则及最佳业务模式 如国际内部审计师协会和中国内部审计协会颁布的相关内部审计准 则及实务标准 内部审计部总监及其员工要 遵守内部审计手册规定的审计业务指引及方法 以应有的职业审慎态度及行为执行审计业务 保持诚信 公正 然而 内部审计工作并不能减轻或免除公司管理层在建立 维持和改 善有效控制中所应承担的经营和财务责任 XXXXXX连锁超市有限公司 内部审计章程 5 6 6 责任责任 内部审计部总监在履行职责过程中对审计委员会负有以下责任 针对公司经营活动中的控制程序及风险管理流程 评价它们的充分 性及有效性 并提交年度的评价报告 针对与公司经营活动中的控制流程有关的重大事项进行报告 并提 出改善建议 每季度报告年度审计计划的执行情况及结果 与公司外部审计师进行协调 提供其他监控服务 如与安全 法律 道德规范及环境等有关的审计及咨询服务 审计委员会及负责的执行副总裁将对审计总监的工作业绩进行评价 7 7 独立性独立性 为确保内部审计部门独立于公司其他部门 子公司和连锁超市 内部 审计员工将向内部审计总监汇报其工作 内部审计总监在行政上应向 负责的执行副总裁报告 在职责上应向审计委员会报告 内部审计部不仅应独立于被审计的对象 而且独立于公司日常的经营 控制活动 内部审计部应主动履行对公司所有部门 子公司和连锁超市的审计职 责 内部审计总监有权主动地与董事会及审计委员会成员进行直接沟通 交流 is responsible for Organization training and implementation and check 12 master workshops annual economic indicators of implementation reporting to financial health on a regular basis 13 is responsible for the daily oversight in the allocation and use of funds 14 responsible for all Department statistics collecting sorting reporting of accounting reports 15 the company responsible for the supervision of the Treasury including the third grade library a library of materials products for regular inventory handling sampling storage monitoring the picking work and provide the inventory report and make the appropriate accounting treatment 16 responsible for waste and recycling transportation and settlement 17 is responsible for all product sales accounting functions 18 responsible for the company s raw materials auxiliary materials account management 19 is responsible for the flow of control of all assets of the company according to the changes in accounting treatment of fixed assets and assets to the departments responsible for clearing settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company wide special inspection of asset management 20 according to the company s business activities monthly projects involved in the business activities of the company including expenses business management cost control cash flow revenue etc financial analysis provide a basis for decisions for the company the business of the company responsible for monitoring forecasting and risk analysis 21 responsible for the settlement of transactions with the Bank 22 is 6 7 7 独立性 续 独立性 续 必要时 受托的独立第三方可以对内部审计部的工作进行审查 该审 查工作可由独立的专业人士如会计师事务所受托进行 8 8 审计方法审计方法 内部审计部应建立一套科学 合理的审计方法 以确保内部审计工作 符合内部审计实务标准的要求 如国际内部审计师协会和中国内部审 计协会公布的专业标准 a 审计计划 监督及书面整理 应以系统 科学的方法计划和执行内部审计工作 包括 与被审计单位管理层沟通 协调 制定相关的审计程序 确定审计进度时间表 对审计人员进行监督 编写并保存审计工作底稿 对发现的审计问题进行书面总结 整理 b 报告 每一次审计工作结束后应准备书面报告 并呈送给有关管理层 报告 包括 XXXXXX连锁超市有限公司 内部审计章程 7 8 8 审计方法 续 审计方法 续 审计目标 审计范围 审计结论 包括管理层采取的改进或补救性措施 审计发现 包括现状 原因及影响的说明 审计建议 相关管理层对审计建议的答复 c 回复及跟进 被审计单位的管理层应在收到审计报告后三周内做出书面回复 回复 中应陈述已采取的改进措施或在某一时间内准备采取的措施 内部审计部总监负责管理与审计报告及建议相关的所有事项 并报告 有关管理层采取的行动措施 他将向负责的执行副总裁和审计委员会 汇报审计建议的落实情况 9 9 章程的修改章程的修改 内部审计部总监负责审计章程的起草及维护 审计章程的修改要获得 董事会及审计委员会的批准 is responsible for Organization training and implementation and check 12 master workshops annual economic indicators of implementation reporting to financial health on a regular basis 13 is responsible for the daily oversight in the allocation and use of funds 14 responsible for all Department statistics collecting sorting reporting of accounting reports 15 the company responsible for the supervision of the Treasury including the third grade library a library of materials products for regular inventory handling sampling storage monitoring the picking work and provide the inven