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 岗位职责下载项目部各岗位职责下载项目部各岗位职责下载建筑公司岗位职责下载社工督导职责.docx Internal control and Audit Dept. 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 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ,负有监督的责任,并通过内部审计手段达到有效实施。 Required by current company development and management, Internal Control and Audit Dept. has been established to set up a perfect series of internal control system varied on different functional departments and perform supervision responsibilities. Besides, internal auditing will be performed to help and value the operation of internal Control system. 内控审计部工作内容: Internal Control and Auditing Dept. 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 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 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) Setting up Authorization System for each Position of internal control: it shall be determined the exact representative, authorization condition, authorized duty and maximum authorized money amount of each position in order to avoid any department or any people risk any decisions out of the 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) Setting up Reporting System of Internal Control: it shall be specified reporter and reportee, time, content, frequency and route of reporting, and any personnel & department relating to reporting shall also be specified in the system. (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) Setting up Approving System of Internal Control: it shall be specified the approving flow, approving condition, approving scope and approving amount. Moreover, necessary documents, approving departments/personnel of authority and their responsibilities shall also be specified. (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、人员应负的责任和奖惩制度; (4) Setting up Liability System of Internal Control: based on the integrity of rights, obligation and liabilities, it shall be specified all the liabilities and sanctions of any relating department/personnel, business unit, and positions. (五)建立内控审计检查制度。结合内控的有关要求、方法、标准与流程,明确规定审计检查的对象、内容、方式和负责审计检查的部门等; (5) Setting up Auditing and Examining System of Internal control: combined with the internal Control requirements, standard and process, it shall be specified the exact object, content, manner of internal auditing , moreover, precise judgment shall be made based on the auditing results. (六)建立内控考核评价制度。应把各业务单位风险管理执行情况与绩效薪酬挂钩; (6) Setting up E valuation System of Internal Control: the practical operation of risk control shall be integrated with performance and compensation of each functional department and employee. (七)建立重大风险预警制度。对重大风险进行持续不断的监测,及时发布预警信息,制定应急 预案 社区应急预案下载社区应急预案下载社区应急预案下载应急救援预案下载应急救援预案下载 ,并根据情况变化调整控制措施; (7) Setting up Risk Warning System of Internal Control: to inspect constantly on material risks and timely issue warning message, work out contingency plan and readjust control measures based on varied circumstances. (八)建立健全企业法律顾问制度。大力加强企业法律风险防范机制建设,形成由企业决策层主导、企业法律顾问提供业务保障、全体员工共同参与的法律风险责任体系。完善企业重大法律纠纷案件的备案 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 ; (8) Setting up Enterprise Legal Advisor System: powerfully improving the legal risk prevention mechanism, it is targeted at setting up a liability system of legal risks which is involved in by the staff, led by the management of the company, secured legally by the enterprise legal advisor. Besides, the records system of material legal disputes shall also be improved through this system. (九)建立重要岗位权力制衡制度,明确规定不相容职责的分离。主要包括:授权批准、业务经办、会计记录、财产保管和稽核检查等职责。对内控所涉及的重要岗位可设置一岗双人、双职、双责,相互制约;明确该岗位的上级部门或人员对其应采取的监督措施和应负的监督责任;将该岗位作为内部审计的重点等。 (9) Setting up Influential Position Power Balance System and clearly specifying the separation of incompatible duties: it mainly including the duties of authorization and approving, business operation, accounting records, property accountability and inspection, etc. Especially for some important positions related to internal control, it is necessary to set two personnel for one position with two balance titles and responsibilities, moreover, it also should be specified supervision measures and responsibilities of this position’s reportee. Internal auditing shall focus on the related business and performance of this kind of material position. 内控与审计部 Internal control and Audit Dept. 2010-07-14