内控与审计部工作职责-InternalControlandAuditDept.Responsibilities[修改版]

第一篇：内控与审计部工作职责-Internal Control and Audit Dept. Responsibilities内控与审计部工作职责Internal Control and Audit

-InternalControlandAuditDept. 第一篇：内控与审计部工作职责 Responsibilities 内控与审计部工作职责 InternalControlandAuditDept.Responsibilities 根据公司管理和发展的需要，按照各有关部门和业务单位的职责分工，内控与审计部负责建立健全公 司内控制度，负有监督的责任，并通过内部审计手段达到有效实施。 Requiredbycurrentcompanydevelopmentandmanagement,InternalControlandAuditDept.has beenestablishedtosetupaperfectseriesofinternalcontrolsystemvariedondifferent functionaldepartmentsandperformsupervisionresponsibilities.Besides,internalauditingwillbe performedtohelpandvaluetheoperationofinternalcontrolsystem. 内控审计部工作内容： InternalControlandAuditingDept.Responsibilities: () 一建立内控岗位授权制度。对内控所涉及的各岗位明确规定授权的对象、条件、范围和额度等，任 何组织和个人不得超越授权做出风险性决定； (1)SettingupAuthorizationSystemforeachPositionofinternalcontrol:itshallbedeterminedthe exactrepresentative,authorizationcondition,authorizeddutyandmaximumauthorizedmoneyamount ofeachpositioninordertoavoidanydepartmentoranypeopleriskanydecisionsoutofthe authorization. () 二建立内控报告制度。明确规定报告人与接受报告人，报告的时间、内容、频率、传递路线、负责处 理报告的部门和人员等； (2)SettingupReportingSystemofInternalControl:itshallbespecifiedreporterandreportee,time, content,frequencyandrouteofreporting,andanypersonnel&departmentrelatingtoreportingshall alsobespecifiedinthesystem. () 三建立内控批准制度。对内控所涉及的重要事项，明确规定批准的程序、条件、范围和额度、必备文 件以及有权批准的部门和人员及其相应责任； (3)SettingupApprovingSystemofInternalControl:itshallbespecifiedtheapprovingflow, approvingcondition,approvingscopeandapprovingamount.Moreover,necessarydocuments, approvingdepartments/personnelofauthorityandtheirresponsibilitiesshallalsobespecified. () 四建立内控责任制度。按照权利、义务和责任相统一的原则，明确规定各有关部门和业务单位、岗位、