集团公司内部审计工作流程（国外英文资料）.docVIP

集团公司内部审计工作流程（国外英文资料） 1, the audit establishment and authorization (1) audit of the audit is to determine the specific internal audit project, the audit object. The audit objects include the subsidiaries of the group, the various functions within the group, the activities, the projects, the system, etc First, the audit establishment and the authorization ! Z, w2, C/G - t) B - h $a % t (1) the audit shall be established 3 d) z5 Y; [${, U7 P] An audit is a specific internal audit project that is an audit object. The audit objects include the subsidiaries of the group, the various functions within the group, the activities, the projects, the system, etc. 1 T - |! M3 | X: M8, Z % M + h R9 q / ` M6 v6 b), the V5 N/l; F The selection of audit objects is generally determined in three ways: The group law review department shall formulate the annual internal audit work plan by means of the systematic analysis of the risk of the operation of the group, and shall implement the internal audit work plan after the approval. ! X# h z2 I $| A special audit task assigned by the general manager or the board of directors. J u3 q, U5 R/A The audit shall be submitted by the auditor for the audit business. : the N9 t2 f; W4 r / {; Q9 _ (2) audit approval and authorization To have project audit project, audit department should be in before the implementation of the audit in the form of a formal report submitted to the group general manager/director, vice general manager of audit, approval and authorization. ! X, y times Q1 E! R Second, the preparation of the audit; M6, c, c, 6, t $l After determining the internal audit items, the auditors begin to audit the preparation and formulate the audit plan. The preparation of the audit consists of the following: (1) preliminary determination of the specific targets and scope of the audit $W4 V, Z, \ The general objective of internal audit is to review and evaluate the management activities of the group and assist the members of the group to effect