Audit Procedure - 公司内部审计流程(英文)

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1、InternalAuditProcedurePage4of41Purposeofthisprocedure1.1Toensurethatthecontractdepartmentcontinuallyoperatesinaccordancewiththespecifiedpolicies,proceduresandexternalrequirementsinmeetingcompanygoalsandobjectivesinrelationtoinformationsecurity.2Scope2.1Thisprocedureincludesplanning,execution,rep

2、ortingandfollow–upofCMSinternalauditsandappliestoalldepartmentsandbusinessunitswithinscopeoftheorganization’sCMS.3Rôlesandresponsibilities3.1LeadAuditor(VCW,HPY)§PreparesanAuditPlan/Notificationasabasisforplanningtheauditandfordisseminatinginformationabouttheaudit.§LeadstheCMSinternalauditactivi

3、ties§Co-ordinatestheauditschedulewithconcerneddepartment/sectionheads§Planstheaudit,preparestheworkingdocumentsandbriefstheauditteam.§Consolidatesallauditfindingsandobservationsandpreparesinternalauditreport.§Reportscriticalnon-conformitiestotheauditeeimmediately.§Reporttotheauditeetheauditresul

4、tsclearlyandwithoutdelay.§Conductstheopeningandclosingmeeting.3.2Auditee(WWJ,XYX,PDW,HPY,ZMY,GTY,)§Receives,considersanddiscussestheauditreport.§Determines,resources,drivesandcompletescorrectiveactionsasnecessary.§Isandremainsaccountableforprotectinginformationassets.4Procedure4.1General4.1.1Thi

5、sauditprogrammeshallbecreatedthatcontainsallscheduledandpotentialauditsforthewholecalendaryear.Thisshallincludescheduleofinternalaudits,auditsofsuppliersasappropriate.4.1.2Internalauditsshallbescheduledtwiceayearorastheneedarises.4.1.3Onlycompetentpersonnelwhoaretrulyindependentofthesubjectareas

6、hallperformaudits.4.1.4AnAuditNotificationMemoissenttothedepartment/sectiontobeauditedatleastthreeworkingdaysinadvanceoftheaudit.4.2PlanningandPreparingtheAudit4.2.1Basedontheauditprogramme,theLeadAuditorshallpreparetherespectiveauditplans.Page4of41.1.1TheAuditPlan/Notificationshallbepreparedbyt

7、heLeadAuditor,reviewedandapprovedbytheISMR.Itshallbecommunicatedtotheauditorsandtheauditees.Itshallbedesignedtobeflexibleinordertopermitchangesbasedontheinformationgatheredduringtheaudit.Theplanshallinclude:§Auditobjectivean