内部审计手册 2051208.doc

XXXXXX连锁超市有限公司 XXXXXX Chain Hypermarket Co., Ltd. 内部审计手册 Internal Audit Manual (2005年12月制定) December 2005  经验分享， 共同进步！ Sharing Experience in Progress 我们的愿景 Our vision 通过提供一流的保证、咨询服务使内部审计部成为增值型部门，被公认为其他部门的最佳业务伙伴。 To become the value-added department and the best business partner to other functions through delivering high quality assurance and consulting services 我们的长期目标 Our long Tong Goal 通过2-3年的努力，使内部审计部无论在专业水准及提供增值服务方面都能跻身于国内一流行列。 To become one of China top internal audit functions in terms of professional level and value-added services deriving from our efforts of 2 to 3 years 手册索引/Table of Contents 第一章、管理政策/Mangement Policies and Procedures I 一般政策/General Policy 内部审计章程 Internal Audit Charter 公司组织结构图 Company Organization Structure 部门的组织、行政管理及工作说明 Internal Audit Department Structure, Administration and Auditor Responsibility 四．《内部审计实务标准》 Professinal Practice Standards 五．《内部审计职业道德准则》 Professional Ethics Code II 项目管理/ Audit Prjoject or Engagement Management 六．审计小组成员的工作职责 Team Member Duties In One Specific Audit Project or Engagement 七．内部审计管理程序和文档 Working Procedures on One Audit Project and Documentation of Working Papers 八．工作底稿指南 Guide to Preparations of Working Papers III 部门管理/ Governance of Internal Audit Department 九．年度审计计划 Yearly Strategic Working Plan 十．人力资源政策 Policies of Humanc Resources in Internal Audit Department 职员姓名，职等，专业资格，及联系电话 Staff Name List, Grade, Professional Qualification and Individual Contac 利益冲突政策 Policies on Interest Conflict 3，员工业绩评估 Performance Evaluation 4，事业发展 Career Development 5，工资及福利 Staff Benifits 6，个人形象标准 Professional Behavior Principles 7．时间报告 Periodic Working Time Report 8．办公室管理 Office Administration 9．安全与保密 Confidentiality 10．出差 Policy on Business Travel 十一．外部合作与协调的政策 Cooperation and Coordination with External Auditors 十二．质量保证与改进计划