审计管理办法北大纵横管理咨询公司二零零三年一月目录目录1.总则·······················································································11.1释义·················································································11.2目的·················································································11.3范围·················································································22.内部审计机构···········································································22.1董事会··············································································22.2审计委员会········································································22.3审计部·············································································32.4外部审计机构职责······························································33．内部审计的范围、依据······························································43.1内部审计范围·····································································43.2审计依据··········································································44.内部审计内容···········································································44.1财务活动及财会工作····························································44.2内控制度···········································································44.3经济业务活动·····································································54.4离职审计···········································································54.5其他交办审计事项·······························································55．内部审计工作程序····································································55.1集团年度内部审计计划·························································55.2内部审计立项···········································...
