受控文件XXXXXXXX有限公司XXXXXXMANUFACTUREＣＯ.，ＬＴＤ内部审计工作规范手册ＩＮＴＥＲＮＡＬＡＵＤＩＴＩＮＧＭＡＮＵＡＬ2008审计部目录序言...........................................................................................................................4第一部分xxxx集团内部审计办法.....................................................................6第一章总则..................................................................................................................................6第二章审计机构和审计人员.............................................................................................6第三章审计职责.......................................................................................................................6第四章审计职权.......................................................................................................................7第五章审计工作程序............................................................................................................8第六章奖惩..................................................................................................................................9第七章附则..................................................................................................................................9[附件]审计部职位说明书：.........................................................................................................9第二部分内部审计具体规范.........................................................................10内部审计具体规范第１号——审计方案编制规范.............................................10附件：xxxx集团审计工作方案基本格式................................................................................................12内部审计具体规范第２号──审计通知书规范.................................................13附件：xxxx集团审计通知书版本示例....................................................................................................14内部审计具体规范第３号——审计证据规范.....................................................15内部审计具体规范第４号——审计工作底稿规范.............................................16附件：审计工作底稿基本格式.................................................................................................................18内部审计具体规范第５号──审计事项评价规范.............................................19内部审计具体规范第６号──审计报告编审规范.............................................21内部审计具体规范第７号──审计复核工作规范.............................................23内部审计具体规范第８号──审计文书处理规范.............................................24附件一：审计部发文字号登记目录表.....................................................................................................25附件二：呈送文件登记表.........................................................................................................................26附件三：下行文件登记表.........................................................................................................................26附件四：收文登记表.................................................................................................................................27附件五：审计部发文征求意见反馈统计表...........................................................................
