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Internal Audit
Editor:admin  Date:2014-08-18  Browse:8999 Text Size Print

The general procedure of internal audit work 
1 annual audit work plan preparation: 
Within one month before the end of each fiscal year, according to the company and the need to deploy the company's management to determine audit focused on the preparation of the annual audit work plan submitted to the following year, subject to approval by the general manager to implement. 
2 to determine the audit project: According to the annual audit work plan approved indication or general manager, combined with the specific circumstances, to determine the audit project and specify the project leader. Project leader in the production and operation of being audited entity, financial condition and other circumstances on the basis of a preliminary understanding, preparation of project audit plan approved by the Audit Manager and implementation. 
Audit plan include the following: 
a) the audited entity name; 
b) audit scope, content, target; 
c) The project audit schedule; 
d) Other matters. 
3 issued a notice of audit: audit group audit in accordance with the approved project plan for the implementation of the 3rd before the audit to the audit of the audited entity issued a written notice (except for special audit projects). Audit notices include the following: 
range a) audits, content, manner, time; 
b) a list of the members of the audit team; 
c) the audited units audited, with the job requirements. 
d) signature and date of issuance of the audited entity. 
e) the audit of the audited entity considers necessary self-examination, self-examination content should be indicated in the audit notice, the requirements and deadlines. 
Upon receipt of the audited entity audit notice, the notice must audit requirements, good audit preparation, and provide the necessary working conditions for audit work. 
4 audit: during the audit, the auditor according to the specific requirements of the audit work, carefully prepared by the audit working papers, gain valuable audit evidence. The main contents of the audit working papers include: 
a) the audited entity name; 
b) audit the project name and perform the audit to check the time; 
c) audit process record; 
d) the preparation and review's name and date of preparation and review; 
e) other description of the problem. 
5 submit audit reports, audit decisions to make: the audit team at the end of the audit, should conduct a comprehensive analysis, 
After the exchange of views with the audited entity, in 10 (holiday) days after the end of the audit written audit report 
The draft report. The audited entity shall, from the date of receipt of the draft audit report of three (holiday) days, will send their comments in writing the audit team, the audited entity did not submit written comments on the audit report can be regarded as no objection. Preparation of the audit report to the audit evidence as the basis, to be objective and fair. The purpose of the audit report includes the audit, the audit scope, content and discovery issues, evaluation and conclusions, handling comments and suggestions. Audit report must be accompanied by proof material and relevant information. Internal audit report after the audit report the audit manager to vice president and general manager in charge. 
After the audit report 6 Audit Department, after the vice president and general manager in charge of signing by the Audit Department in accordance with the following provisions authorize the general manager of the terms of reference: 
a) the audited entity, individuals with no or minor violation of state regulations, company rules and regulations act, issued by the audit opinion; 
b) the audited departments and individuals in violation of state regulations, company rules of conduct, audit submitted at trial and with the Office of the Ministry of treatment: treatment and punishment in the name of the company issued a document audit decisions. 
7 "audit treatment decisions," the main content 
a) audit content, scope, methods and time; 
b) identification of audit reports to be audited by the fact that the behavior of violation of discipline; 
c) for violation of discipline qualitative behavior, make a deal, the penalty decision and its basis; 
d) the need for rectification of the matter; 
e) treatment, the decision on punishment execution deadlines and requirements. 
8 audit review 
The audited entity to audit decisions and conclusions, if any objections should be made to the general manager after the application for review within seven days of receipt of the application for review made by the general manager to decide whether to review the three days, and specify the composition of the review team. Review panel shall within five days of the audit, the audit found concealed or omitted to trial, the trial was wrong, etc., shall be made after the audit report. During the review of the original audit conclusions and decisions executed as usual. Review Panel to review the conclusions and decisions as final conclusions and decisions of the audited entity must perform. 
After nine Group Corporation approved the audit report, the audit department to oversee the implementation of the corrective measures relevant functional departments.

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