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广西创新港湾工程有限公司内部审计管理制度北大纵横管理咨询公司二零零三年九月目录目录第一章总则······························································································1第一条释义························································································1第二条目的························································································1第三条范围························································································1第二章内部审计机构··················································································2第四条董事长·····················································································2第五条审计委员会···············································································2第六条审计师·····················································································2第七条外部审计机构职责······································································3第三章内部审计的范围、依据······································································3第八条内部审计范围············································································3第九条审计依据··················································································4第四章内部审计内容··················································································4第十条财务活动及财务工作···································································4第十一条公司内部控制制度···································································4第十二条经济业务活动·········································································4第十三条离职审计···············································································5第十四条其他交办审计事项···································································5第五章内部审计工作程序············································································5第十五条公司年度内部审计计划·····························································5第十六条内部审计立项·········································································6第十七条内部审计执行·········································································6第十八条专项内部审计·········································································7第十九条内部审计报告·········································································7第二十条内部审计结果的处理································································8第二十一条内部审计档案管理································································9第二十二条重大经济事项监核································································9第六章外部审计管理·················································································10第七章审计结果的评价与奖惩·····································································11附件：内部审计通知书···············································································12广西创新港湾内部审计管理制度1第一章总则第一条释义公司的审计工作分为内部审计和外部审计。（1）内部审计是指公司审计师在董事长的直接领导下，依据国家法律法规、企业内部审计协会规范和公司有关规章制度，独立行使审计职权，对公司各部门以及公司的业务经营各环节、财务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董事长负责，审计师发表审计意见及审计决定，并向董事长报告工作；同时将审计结论和有关决定通报经理层，以督促经理层改进工作。（2）外部审计指由董事长代表股东委托公司以外的会计师（审计）事务所或其他专业机构，对公司的财务状况、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长和股东负责，由审计师配合工作，审计报告直接呈报董事长。第二条目的通过审计工作，实现以下目的：（1）加强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）加强对公司各部门的监督与控制；（4）确保有关规章制度的切实有效执行，改善经营管理；（5）为董事长的经营决策提供相对独立、客观的资料。第三条范围本办法适用于公司内部审计机构、公司高级管理人员、公司各部门。广西创新港湾内部审计管理制度2第二章内部审计机构公司内部审计机构由审计委员会和审计师组成。第四条董事长董事长是审计工作的委托和最高决策机构。董事长负责依据公司的规章制度，管理及决策要求，结合股东的具体利益要求等因素，委托公司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。第五条审计委员会审计委员会为董事长下设专业委员会，是公司审计工作的最高管理机构。构成：董事长担任审计委员会主任，成员包括外聘相关审计专家，总经理和审计师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、批准公司内部审计制度和公司年度内部审计计划；（2）监督公司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公司的审计工作；（5）组织公司总部各部门、项目部召开审计工作会议；（6）审议核定内部审计报告和内部审计决定。第六条审计师审计师为公司审计工作的具体执行者。职责：（1）制定公司审计监察制度、具体审计业务规范和年度审计计划；（2）定期按审计计划对公司的各项经济业务、财务工作进行审计，发布审计通知书；广西创新港湾内部审计管理制度3（3）依据公司高级管理人员及董事长的委托，参与公司重大经济业务决策，监核决策过程；（4）接受公司高级管理人员和董事长的委托，对特殊经济事项等进行专项审计；（5）出具审计报告，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，向董事长汇报，并向总经理通报；（6）根据审计结论和发现的问题，组织对公司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，有权向董事长提出建议，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、处理公司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。第七条外部审计机构职责（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；（7）严守公司秘密，不得向任何第三方泄露公司情况。第三章内部审计的范围、依据第八条内部审计范围1、公司高级管理人员、各部门经理、各职能部门；广西创新港湾内部审计管理制度42、各项目部；3、董事长认为需要检查的其他事项和人员。第九条审计依据1、国家法律、法规、政策；2、公司规章制度；3、公司经营方针、计划、目标；4、企业内部审计协会规范；5、其他有关标准。第四章内部审计内容第十条财务活动及财务工作主要包括:（1）与财务收支有关的经济活动的规范性；（2）财务预算的执行和决算情况；（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）各项财务规程执行的正确性；（7）各项业务活动的经济效益。第十一条公司内部控制制度主要包括: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。第十二条经济业务活动主要包括：广西创新港湾内部审计管理制度5（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）对公司人力资源管理成效进行检核；（6）对公司各项年度计划及年终考核完成情况进行检核。第十三条离职审计主要包括：部门经理以上岗位及关键业务岗位(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。第十四条其他交办审计事项董事长、总经理可提出专项审计事项委托。第五章内部审计工作程序第十五条公司年度内部审计计划1、审计工作会议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，并根据董事长经营指导思想