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审计管理办法北大纵横管理咨询公司二零零三年一月目录目录1.总则·······················································································11.1释义·················································································11.2目的·················································································11.3范围·················································································22.内部审计机构···········································································22.1董事会·············································································22.2审计委员会·······································································22.3审计部·············································································32.4外部审计机构职责·····························································33．内部审计的范围、依据······························································43.1内部审计范围····································································43.2审计依据········································································44.内部审计内容···········································································44.1财务活动及财会工作···························································44.2内控制度··········································································44.3经济业务活动····································································54.4离职审计··········································································54.5其他交办审计事项······························································55．内部审计工作程序····································································55.1集团年度内部审计计划························································55.2内部审计立项····································································65.3内部审计执行····································································75.4专项内部审计····································································75.5内部审计报告····································································85.6内部审计结果的处理···························································85.7内部审计档案管理······························································95.8重大经济事项监核······························································96外部审计管理···········································································107.审计结果的评价与奖惩·····························································118.附件：内部审计通知书·····························································12审计管理办法11.总则1.1释义集团的审计工作分为内部审计和外部审计。（1）内部审计是指集团审计机构和审计人员在董事会的直接领导下，依据法律法规和集团有关规章制度，独立行使审计职权，对集团各部门以及集团所属各单位的业务经营各环节、财会工作系统和经济效益开展监督、稽核、评价工作，查明其真实性、正确性、合法性、合规性和有效性，提出意见和建议的一种专职经济监督活动。内部审计工作直接对公司高级管理层和董事会负责，审计机构并发表审计意见及审计决定，并向董事会报告工作；同时将审计结论和有关决定通报经理层，督促经理层改进工作。目的（2）外部审计指由董事会代表股东委托集团以外的会计师（审计）事务所或其他专业机构，对集团的财务状况、经营成果和现金收支等情况，以及特殊经济事项独立进行检查，就其合法合规，客观公正等方面发表独立审计意见和管理建议。外部审计工作直接对董事会和股东负责，由集团审计机构配合工作，审计报告直接呈报董事会。1.2目的通过审计工作，实现以下目的：（1）加强集团及所属公司的经营管理和业务监督，严肃财经纪律；（2）查错揭弊，改善经营管理，提高经济效益；（3）加强集团各成员单位的监督与控制；（4）确保有关规章制度的切实有效执行，改善经营管理；（5）为董事会的经营决策提供相对立、客观的资料。审计管理办法21.3范围本办法适用于集团内部审计机构、集团高管层、集团公司各部门以及下属公司。2.内部审计机构集团内部审计机构由审计委员会和审计部组成。2.1董事会董事会是审计工作的委托和最高决策机构。董事会负责依据集团的规章制度，管理及决策要求，结合股东的具体利益要求等因素，委托集团内部或外部审计机构具体的审计监察事项；根据股东会授权，决定外部审计机构的聘请和改聘，审批审计结果和审计决定等。2.2审计委员会审计委员会为董事会下设专业委员会，是集团审计工作的最高管理机构。构成：董事会指定的独立董事任审计委员会主任，副主任由主任指定，成员包括独立董事、外聘相关审计专家，总经理和审计部经理列席审计委员会的审计工作会议。职责：（1）确定年度内部审计工作重点，审议、批准集团内部审计制度和集团年度内部审计计划；（2）监督集团的审计制度执行及其实施；（3）提议聘请或更换外部审计机构；（4）组织协调和配合外部审计机构对集团的审计工作；（5）组织集团总部各部门、下属公司召开审计工作会议；（6）审议核定内部审计报告和内部审计决定。审计管理办法32.3审计部审计部为集团审计工作的具体管理和执行机构。构成：审计部由审计部经理和审计专责组成。职责：（1）制定集团审计监察制度和具体审计业务规范和年度审计计划；（2）定期按审计计划对集团的各项经济业务、财会工作进行审计，发布审计通知书；（3）依据审计监察制度要求，或集团高管层及董事会的委托，参与集团重大经济业务决策，监核决策过程；（4）接受集团高管层和董事会的委托，对特殊经济事项等进行专项审计；（5）出据审计报告，发表审计意见，并作出包括错弊纠正、责任人追究、程序制度修正等在内的审计决定，向总经理和董事会汇报；（6）根据审计结论和发现的问题，组织对集团管理人员和普通员工进行业务规范、制度规范等方面的培训；（7）对阻扰破坏审计工作及拒绝提供资料的人员，有权向董事会提出建议，采取必要措施，追究其责任；（8）协调外部审计工作。（9）负责调查、处理系统内部各种涉及经济问题的检举信件。（10）对审计结果中反映出的重大问题，可先形成处理意见，然后提交审计委员会讨论解决。2.4外部审计机构职责（1）有权要求被审部门及时提供计划、预（决）算、合同协议、会计凭证、会计帐簿等文件资料；（2）检查被审部门的凭证、帐簿、报表、资产、有关文件和资料；（3）对有关事项进行调查，有权要求有关部门和个人提供证明材料；（4）编制审计报告，并提出改进建议。（5）依法审计、坚持原则，客观公正；（6）按程序开展审计工作，对审计事项严守秘密，对审计委员会负责；审计管理办法4（7）严守公司秘密，不得向任何第三方泄露公司情况。3．内部审计的范围、依据3.1内部审计范围3.1.1集团高级管理层、中层经理和部门负责人、各职能部门；3.1.2集团的下属公司；3.1.3总裁认为需要检查的其他事项和人员。3.2审计依据3.2.1国家法律、法规、政策；3.2.2公司规章制度；3.2.3公司经营方针、计划、目标；3.2.4其他有关标准。4.内部审计内容4.1财务活动及财会工作主要包括:（1）与财务收支有关的经济活动的规范性；（2）财务预算核计划的执行和决算；（3）资产管理情况；（4）经营成果、财务收支等财务信息的真实性、合法性、效益性；（5）会计核算工作及财务管理工作的合规合法性，效率性；（6）各项财会规程执行的正确性；（7）各项业务活动的经济效益。4.2内控制度主要包括:审计管理办法5内部控制制度体系建立是否完善，严密；内部控制制度的体系执行是否有效；内部控制体系是否和预期要达到的目标一致。4.3经济业务活动主要包括：（1）工程及固定资产投资项目的立项，资金来源，以及预算、决算、竣工开工等；（2）采购等重要经济合同、契约的签订；（3）联营、合资、合作企业和项目投入资金、财产使用及其效果；（4）对公司各项经济工作程序及方法应用成效进行检核；（5）对公司人事管理成效进行检核；（6）对公司各项年度计划及年终考核完成情况进行检核。4.4离职审计主要包括：部门副经理以上领导及关键业务岗位(如会计、出纳等)人员在职期间履行职责的情况和工作交接情况，执行任期内经济责任审计。4.5其他交办审计事项董事会、总经理可提出专项审计事项委托。5．内部审计工作程序5.1集团年度内部审计计划5.1.1审计工作会议审计管理办法6审计委员会于年末召开年度审计工作会议，总结本年度内部审计工作，并根据董事会经营指导思想，确定下年度内部审计工作规划和内部审计工作重点，形成会议记录。5.1.2制定集团年度内部审计计划审计部经理在年度审计会议的方针原则指导下，组织制定集团的《年度内部审计计划》，明确将进行重点审计的部门、下属公司以及重点审计的财务项目、业务项目、工程项目等；计划要求明确列示重点审计范围、预计审计时间、重点审计方案和基本审计人员配备等内容。5.1.3集团年度内部审计计划的审批审计