小型工程与修工程审计管理办法.doc

吉林省东北袜业纺织工业园发展有限公司 小型与维修工程管理补充规定细则 （试行稿） 第一章 总则 第一条 为加强小型、维修、维护等工程项目管理，实现经营效益最大化，保证工程建设的规范化、制度化、标准化。根据（吉东袜发38号）文件中工程核算管理办法和有关建筑工程管理规定，结合公司实际情况，特对该类工程项目（以下简称小型工程）的内部审核进行补充规定。 第二条 小型工程的内部审核遵循原则：工程现场勘察、施工过程监督管理、技术经济审查、工程造价审核与财务审计相结合；本着事前、事中和事后审计相结合；公平、公开、公证，合理确定工程造价，把提升管理水平和投资效益相结合。 第三条 小型工程的内部审核以开展工程造价、材料价格与工程立项审批为主。具体业务由公司审计部负责，审计部直接归总经理领导。 第二章 小型工程审核工作职责与标准 第四条 小型工程内部审是通过实施一系列审查和评价活动，向管理层提供分析、评价、建议资料，帮助公司改善风险管理控制和治理过程。 1. 审计人员要廉洁奉公，忠于职守，严格遵守各项审计制度审计人员要对审内容负责，严格监督执行标准和各项规定，审计时要做到依据充分，计价合理，计算准确 3. 检查实物、凭证、账册、有关文件和资料 4. 经常深入施工现场，掌握第一手资料，保证审质量根据内部审工作的需要，被审计按时向审计部报送有关计划、报表和文件资料等审计部接到结算书后必须先对结算资料进行审核，对资料不全者则退回补办；对还未竣工或竣工验收没有通过的工程则不予结算 for examination and approval, to return part or all of the loan in advance. 5.8 contract contract specific requirements: first, the borrower and other clients; Second, loan person double charge and other parties signed a contract with the borrower and agent signature of contract; Third, customers signed loan contract, contract of natural person, must be checked and fingerprinted by himself, you may not use personal name instead be signed, shall not authorize others to sign; Four, the pledgor, mortgagor due to special reasons not to sign the contract, may authorize others to sign the contract and retained after the notary notarized power of Attorney (parties abroad, outside the territory of China sent or delivered by a power of attorney shall be certified by the notary public of the country, and certified by the Embassy or Consulate in the country). Agent required to audit mandates are clear, the content is complete (a power of Attorney sample record form five), whether the expiration date within PART_STORE_00102). Rule2 2nd set of goods was moved to the 2nd from the left the cage inside the vehicle Click on smart properties of oriented window screen to the right of [login rule] the period of validity, and audit the original identity card of the authorized person, and keep copies. Contracts signed by the authorized person authori