广西创新港湾工程有限公司内部审计管理制度北大纵横管理咨询公司二零零三年九月目录第一章总则··································································1第一条释义······························································1第二条目的······························································1第三条范围······························································2第二章内部审计机构······················································2第四条执行董事························································2第五条审计委员会·····················································2第六条审计员···························································2第七条外部审计机构职责············································3第三章内部审计的范围、依据··········································4第八条内部审计范围··················································4第九条审计依据························································4第四章内部审计内容······················································4第十条财务活动及财务工作·········································4第十一条公司内部控制制度·········································4第十二条经济业务活动···············································5第十三条离职审计·····················································5第十四条其他交办审计事项·········································5第五章内部审计工作程序················································5第十五条公司年度内部审计计划···································5第十六条内部审计立项···············································6第十七条内部审计执行···············································7第十八条专项内部审计···············································7第十九条内部审计报告···············································8第二十条内部审计结果的处理······································8第二十一条内部审计档案管理······································9第二十二条重大经济事项监核······································9第六章外部审计管理··················...
