1、 電 力 建 設(shè) 公 司 企 業(yè) 標(biāo) 準(zhǔn)審計(jì)手冊(cè)01- 01 發(fā)布電 建 設(shè) 公 司發(fā) 布 01 - 01 實(shí)施目次前言········································

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7、83;··································1 范圍···············

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10、;··········································· 12 規(guī)范性引用文件 ·····

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13、;································· 13 定義················

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16、;·········································· 13.1 內(nèi)部審計(jì)······&

17、#183;·················································&

18、#183;·················································&

19、#183;···································· 13.2 審計(jì)計(jì)劃···········

20、83;·················································

21、83;·················································

22、83;······························· 13.3 審計(jì)通知書 ················

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25、83;······················ 13.4 審計(jì)證據(jù)··························

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28、;················· 13.5 審計(jì)工作底稿·······························

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31、;···· 23.6 審計(jì)報(bào)告············································&

32、#183;·················································&

33、#183;················································ 23.7 內(nèi)

34、部控制·················································

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36、83;··········································· 24 審計(jì)機(jī)構(gòu)和人員 ····

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39、83;································· 25 審計(jì)部門職責(zé)權(quán)限··············

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42、83;··················· 25.1 審計(jì)職責(zé)·····························

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45、;·············· 25.2 審計(jì)職權(quán)··································&

46、#183;·················································&

47、#183;·················································&

48、#183;········ 36 被審計(jì)單位的職責(zé)權(quán)限 ······································

49、3;·················································

50、3;····································· 3 7 審計(jì)工作程序 ··········

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52、3;·················································

53、3;······························· 37.1 編制年度審計(jì)工作計(jì)劃 ················

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56、;··· 37.2 確定審計(jì)對(duì)象和發(fā)出審計(jì)通知書 ···········································&#

57、183;·················································&#

58、183;········· 37.3 進(jìn)行現(xiàn)場(chǎng)審計(jì)或非現(xiàn)場(chǎng)審計(jì)，搜集審計(jì)證據(jù) ····································

59、··············································· 47.4 出具審計(jì)報(bào)告，做出審計(jì)決

60、定建議 ·················································&#

61、183;················································· 4

62、7.5 檢查審計(jì)意見(jiàn)建議的執(zhí)行情況 ···············································

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64、·········· 47.6 建立審計(jì)檔案······································

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66、··············································· 48 審計(jì)工作要求 ·&

67、#183;·················································&

68、#183;·················································&

69、#183;········································ 49 主要審計(jì)項(xiàng)目 ·······&#

70、183;·················································&#

71、183;·················································&#

72、183;·································· 59.1 財(cái)務(wù)收支審計(jì)·············&#

73、183;·················································&#

74、183;·················································&#

75、183;····················· 59.1.1 財(cái)務(wù)收支審計(jì)的目的 ·························&#

76、183;·················································&#

77、183;········································ 59.1.2 財(cái)務(wù)收支審計(jì)的特殊要求 ······

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80、·· 59.2 內(nèi)部承包經(jīng)營(yíng)責(zé)任審計(jì) ·············································&

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82、#183;······················· 59.2.1 內(nèi)部承包經(jīng)營(yíng)責(zé)任審計(jì)的目的 ······················

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84、83;··························· 59.2.2 內(nèi)部承包經(jīng)營(yíng)責(zé)任審計(jì)的對(duì)象 ···················

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86、;······························· 69.2.3 內(nèi)部承包經(jīng)營(yíng)責(zé)任審計(jì)的特殊要求 ···············

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88、;··························· 69.3 建筑工程審計(jì)·····················

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91、;·············· 6I9.3.1 建筑工程審計(jì)的目的 ································

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93、3;································· 69.3.2 建筑工程審計(jì)的范圍 ·············

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96、3;·· 69.3.3 建筑工程審計(jì)的方法 ············································

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98、3;····················· 69.3.4 建筑工程審計(jì)的內(nèi)容 ·························

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100、3;········································ 69.3.5 建筑工程審計(jì)的要求 ······

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103、3;········· 79.4 審計(jì)調(diào)查·······································

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105、··················································

106、···· 79.4.1 審計(jì)調(diào)查目的 ···········································

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108、83;·································· 7 9.4.2 審計(jì)調(diào)查需要的資料 ············&#

109、183;·················································&#

110、183;·················································&#

111、183;··· 79.4.3 審計(jì)調(diào)查的方法程序 ···········································&#

112、183;·················································&#

113、183;······················ 89.5 配合外部審計(jì)·························&#

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116、183;········· 89.5.1 配合外部審計(jì)目的 ·····································

117、83;·················································

118、83;································ 89.5.2 配合外部審計(jì)的程序和要求 ··············

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120、········································ 89.6 任期經(jīng)濟(jì)責(zé)任審計(jì)·······

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123、3;··················· 89.6.1 任期經(jīng)濟(jì)責(zé)任審計(jì)的目的 ···························&#

124、183;·················································&#

125、183;······························ 89.6.2 任期經(jīng)濟(jì)責(zé)任審計(jì)的對(duì)象 ················

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127、·········································· 89.6.3 任期經(jīng)濟(jì)責(zé)任審計(jì)的方式 ····

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130、3;··· 89.6.4 任期經(jīng)濟(jì)責(zé)任審計(jì)的內(nèi)容 ···········································&#

131、183;·················································&#

132、183;·············· 810 審計(jì)職業(yè)規(guī)范 ·································&#

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134、183;·················································&#

135、183;······ 8附錄 A（規(guī)范性附錄）管理表格 ········································&#

136、183;·················································&#

137、183;························· 9附錄 B（規(guī)范性附錄）管理流程 ·····················&#

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139、183;·········································· 18附錄 C（資料性附錄）管理依據(jù) ····&

140、#183;·················································&

141、#183;·················································&

142、#183;········· 24II前言為使 電建設(shè)公司的各項(xiàng)工作規(guī)范化、制度化，按照科學(xué)、規(guī)范、高效的原則，以及國(guó)家有關(guān)法律法規(guī)，制定本手冊(cè)。本標(biāo)準(zhǔn)的附錄A、B為規(guī)范性附錄，附錄C為資料性附錄。本標(biāo)準(zhǔn)編寫格式和規(guī)則遵照Q/ 電建設(shè)公司標(biāo)準(zhǔn)化管理的要求。本標(biāo)準(zhǔn)由 電建設(shè)公司標(biāo)準(zhǔn)化委員會(huì)提出。本標(biāo)準(zhǔn)由 電建設(shè)公司管理標(biāo)準(zhǔn)分委會(huì)歸口管理。本標(biāo)準(zhǔn)起草單位： 電建設(shè)公司審計(jì)部。本標(biāo)準(zhǔn)起草人：勤 本標(biāo)準(zhǔn)主要審查人： 本標(biāo)準(zhǔn)正式版為首次發(fā)布，代替 審計(jì)手冊(cè)試行版。III引言IV 電建設(shè)公司為規(guī)范內(nèi)部審計(jì)工作，有效發(fā)

143、揮內(nèi)部審計(jì)的監(jiān)督和服務(wù)作用，制定本標(biāo)準(zhǔn)。1范圍審計(jì)手冊(cè)本手冊(cè)主要規(guī)定了公司的審計(jì)機(jī)構(gòu)和人員、審計(jì)部門的職責(zé)與權(quán)限、被審計(jì)單位的職責(zé)與權(quán)限、審計(jì)工作程序、審計(jì)工作要求、開(kāi)展的主要審計(jì)項(xiàng)目、審計(jì)職業(yè)規(guī)范的主要內(nèi)容和工作流程。本手冊(cè)適用于公司范圍的內(nèi)部審計(jì)工作。2規(guī)范性引用文件下列文件對(duì)于本文件的應(yīng)用是必不可少的。凡是注日期的引用文件，僅所注日期的版本適用于本文件。凡是不注日期的引用文件，其最新版本（包括所有的修改單）適用于本文件。審計(jì)署關(guān)于內(nèi)部審計(jì)工作的規(guī)定（中華人民共和國(guó)審計(jì)署令第4號(hào)） 中央企業(yè)內(nèi)部審計(jì)管理暫行辦法（國(guó)務(wù)院國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)第8號(hào)） 中國(guó)內(nèi)部審計(jì)準(zhǔn)則3定義3.1內(nèi)部審計(jì)內(nèi)部

144、審計(jì)是指單位內(nèi)部的一種獨(dú)立客觀的監(jiān)督和評(píng)價(jià)活動(dòng)，它通過(guò)審查和評(píng)價(jià)內(nèi)部控制的有效性、財(cái)務(wù)信息的真實(shí)合法性、經(jīng)營(yíng)活動(dòng)的效益、經(jīng)營(yíng)風(fēng)險(xiǎn)的管控、公司制度的遵循性、財(cái)經(jīng)法紀(jì)遵守情況等，來(lái)改善內(nèi)部風(fēng)險(xiǎn)管理、控制和公司治理流程，促進(jìn)組織目標(biāo)的實(shí)現(xiàn)。3.2審計(jì)計(jì)劃審計(jì)計(jì)劃是指內(nèi)部審計(jì)機(jī)構(gòu)和人員為完成審計(jì)業(yè)務(wù)，達(dá)到預(yù)期的審計(jì)目的，對(duì)一段時(shí)期的審計(jì)工作任務(wù)或具體審計(jì)項(xiàng)目作出的事先規(guī)劃。3.3審計(jì)通知書審計(jì)通知書是指內(nèi)部審計(jì)機(jī)構(gòu)在實(shí)施審計(jì)前，通知被審計(jì)單位或個(gè)人接受審計(jì)的書面文件。3.4審計(jì)證據(jù)審計(jì)證據(jù)是指內(nèi)部審計(jì)人員在從事審計(jì)活動(dòng)中，通過(guò)實(shí)施審計(jì)程序所獲取的，用以證實(shí)審計(jì)事項(xiàng)，作出審計(jì)結(jié)論和建議的依據(jù)。 13.5

145、審計(jì)工作底稿審計(jì)工作底稿是指內(nèi)部審計(jì)人員在審計(jì)過(guò)程中形成的工作記錄，是聯(lián)系審計(jì)證據(jù)和審計(jì)結(jié)論的橋梁。3.6審計(jì)報(bào)告審計(jì)報(bào)告是指內(nèi)部審計(jì)人員根據(jù)審計(jì)計(jì)劃對(duì)被審計(jì)單位實(shí)施必要的審計(jì)程序后，就被審計(jì)單位經(jīng)營(yíng)活動(dòng)和內(nèi)部控制的適當(dāng)性、合法性和有效性出具的書面文件。3.7內(nèi)部控制內(nèi)部控制是指單位內(nèi)部為實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)，保護(hù)資產(chǎn)安全完整，保證遵循國(guó)家法律法規(guī)，提高單位運(yùn)營(yíng)的效率及效果，而采取的各種政策和程序。4審計(jì)機(jī)構(gòu)和人員4.1 公司本部設(shè)置獨(dú)立的審計(jì)部門，負(fù)責(zé)公司及所屬單位的各項(xiàng)審計(jì)工作。審計(jì)部直屬公司總經(jīng)理領(lǐng)導(dǎo)，業(yè)務(wù)上受上級(jí)審計(jì)部門的指導(dǎo)和監(jiān)督。4.2 審計(jì)部依照政策規(guī)定，獨(dú)立行使監(jiān)督權(quán)，不受其他部門、單

146、位、和個(gè)人的干預(yù)，保持內(nèi)部審計(jì)機(jī)構(gòu)的獨(dú)立性、公正性。必要時(shí)可引進(jìn)外部審計(jì)機(jī)構(gòu)，對(duì)審計(jì)結(jié)論予以再審，以確保審計(jì)結(jié)論的合規(guī)合法性。4.3 公司審計(jì)部配備財(cái)務(wù)、工程等專業(yè)專職審計(jì)人員。審計(jì)人員應(yīng)熟悉相關(guān)的理論和專業(yè)知識(shí)，精通審計(jì)業(yè)務(wù)，具有良好的職業(yè)操守。4.4 審計(jì)部可以根據(jù)審計(jì)工作的需要選擇審計(jì)資源。審計(jì)資源包括借用公司內(nèi)部各專業(yè)人員、聘用外部專家顧問(wèn)和社會(huì)中介機(jī)構(gòu)。通過(guò)借用公司內(nèi)部各專業(yè)人員或聘請(qǐng)外部審計(jì)人員參與項(xiàng)目審計(jì)，完成審計(jì)任務(wù)，并對(duì)其工作作出評(píng)價(jià)。5審計(jì)部門職責(zé)權(quán)限5.1 審計(jì)職責(zé)審計(jì)部門根據(jù)上級(jí)和公司有關(guān)規(guī)定，履行以下主要職責(zé)：a） 編制公司審計(jì)管理制度、審計(jì)工作規(guī)劃和年度審計(jì)工作計(jì)劃

147、，并組織實(shí)施；b） 編制審計(jì)統(tǒng)計(jì)報(bào)表和進(jìn)行審計(jì)工作總結(jié)；c） 向職工代表大會(huì)報(bào)告審計(jì)工作；d） 對(duì)公司及所屬單位財(cái)務(wù)收支、經(jīng)營(yíng)績(jī)效以及有關(guān)經(jīng)濟(jì)活動(dòng)進(jìn)行審計(jì)；e） 對(duì)工程項(xiàng)目部?jī)?nèi)部承包經(jīng)營(yíng)責(zé)任情況進(jìn)行審計(jì)；f） 受董事長(zhǎng)委托，對(duì)多經(jīng)公司的資產(chǎn)經(jīng)營(yíng)責(zé)任情況進(jìn)行審計(jì)；g） 對(duì)公司經(jīng)營(yíng)管理的重點(diǎn)、難點(diǎn)、熱點(diǎn)問(wèn)題組織開(kāi)展專項(xiàng)審計(jì)調(diào)查；h） 對(duì)公司建筑工程（含小型基建項(xiàng)目）進(jìn)行全過(guò)程跟蹤審計(jì)；i） 組織開(kāi)展各項(xiàng)目部定期上報(bào)成本考核表工作；j） 對(duì)公司及所屬單位的經(jīng)濟(jì)合同進(jìn)行簽審 ； 2k） 對(duì)公司的物資采購(gòu)招標(biāo)工作進(jìn)行審計(jì)監(jiān)督,并對(duì)招標(biāo)結(jié)果進(jìn)行簽審；l） 配合外部審計(jì)工作；m） 受公司委托，對(duì)單位或者部門

148、有關(guān)負(fù)責(zé)人進(jìn)行任期經(jīng)濟(jì)責(zé)任審計(jì)；n） 做好審計(jì)資料的整理歸檔工作；0） 完成領(lǐng)導(dǎo)和上級(jí)交辦的其它工作任務(wù)。5.2 審計(jì)職權(quán)依據(jù)國(guó)家有關(guān)法律、法規(guī)和公司制度，審計(jì)部門擁有以下履行職責(zé)所必需的權(quán)限：a） 參加公司有關(guān)經(jīng)營(yíng)管理會(huì)議，參與、協(xié)助有關(guān)業(yè)務(wù)部門研究制定和修改有關(guān)管理制度并監(jiān)督落實(shí)；b） 要求被審計(jì)單位按時(shí)報(bào)送生產(chǎn)、經(jīng)營(yíng)、財(cái)務(wù)收支計(jì)劃、預(yù)算執(zhí)行情況、決算、會(huì)計(jì)報(bào)表和其他有關(guān)文件、資料；c） 有權(quán)通過(guò)審計(jì)軟件采集被審計(jì)單位的財(cái)務(wù)數(shù)據(jù)，檢查被審計(jì)單位的會(huì)計(jì)賬簿、報(bào)表、憑證、資金，現(xiàn)場(chǎng)勘察相關(guān)資產(chǎn)，查閱有關(guān)生產(chǎn)經(jīng)營(yíng)管理和重大經(jīng)營(yíng)決策的文件、會(huì)議記錄等；d） 有權(quán)對(duì)與審計(jì)事項(xiàng)有關(guān)的單位、部門和個(gè)人進(jìn)

149、行調(diào)查，并取得相關(guān)證明材料，被審計(jì)單位應(yīng)積極配合、協(xié)助，不得拒絕； e） 對(duì)正在進(jìn)行的嚴(yán)重違法、違規(guī)和損失浪費(fèi)行為，做出臨時(shí)制止決定；對(duì)負(fù)有責(zé)任的單位、部門和個(gè)人，提出追究責(zé)任的建議，并及時(shí)向單位主要負(fù)責(zé)人報(bào)告；有權(quán)對(duì)被審計(jì)單位提出改進(jìn)管理、提高效益的建議以及糾正違反財(cái)經(jīng)法紀(jì)行為的意見(jiàn)；f） 審計(jì)部出具的審計(jì)報(bào)告和提出的審計(jì)建議，被審計(jì)單位必須認(rèn)真執(zhí)行；審計(jì)部有權(quán)督促、檢查被審計(jì)單位的執(zhí)行情況。6被審計(jì)單位的職責(zé)權(quán)限被審計(jì)單位的職責(zé)包括：a） 被審計(jì)單位接到審計(jì)通知以后，應(yīng)指派專人負(fù)責(zé)審計(jì)檢查工作。在審計(jì)組進(jìn)行正式審計(jì)以前，相關(guān)的部門和人員應(yīng)明確自己的任務(wù)和需要準(zhǔn)備的資料，做好相關(guān)準(zhǔn)備工作；b

150、） 按照審計(jì)組的要求，如實(shí)提供審計(jì)所需的資料，配合審計(jì)組開(kāi)展審計(jì)工作，并為審計(jì)工作的開(kāi)展提供便利條件。提供的資料應(yīng)當(dāng)及時(shí)、準(zhǔn)確、真實(shí)、完整，并做出書面承諾。有權(quán)陳述自己的意見(jiàn)和看法，對(duì)自己的行為作出解釋；c） 有權(quán)了解審計(jì)報(bào)告內(nèi)容，提出自己的意見(jiàn)和看法，并反饋給審計(jì)組。審計(jì)組應(yīng)與被審計(jì)單位充分溝通，謹(jǐn)慎使用職業(yè)判斷，形成恰當(dāng)?shù)囊庖?jiàn)，據(jù)以形成正式審計(jì)報(bào)告；d） 對(duì)于審計(jì)部下達(dá)的審計(jì)意見(jiàn)和建議，要認(rèn)真研究落實(shí)，完善各項(xiàng)業(yè)務(wù)管理措施，促進(jìn)審計(jì)成果向管理行為轉(zhuǎn)化。被審計(jì)單位應(yīng)及時(shí)向?qū)徲?jì)部反饋問(wèn)題的整改和和審計(jì)意見(jiàn)落實(shí)情況，接受審計(jì)部的監(jiān)督。7審計(jì)工作程序7.1 編制年度審計(jì)工作計(jì)劃審計(jì)部在年初應(yīng)根據(jù)公

151、司領(lǐng)導(dǎo)的要求和公司具體情況，確定審計(jì)重點(diǎn)，編制年度審計(jì)工作計(jì)劃，經(jīng)總經(jīng)理審核批準(zhǔn)后實(shí)施。7.2 確定審計(jì)對(duì)象和發(fā)出審計(jì)通知書3根據(jù)審計(jì)工作計(jì)劃，結(jié)合具體情況，確定審計(jì)對(duì)象，成立審計(jì)組。審計(jì)組應(yīng)做好審前準(zhǔn)備，并在實(shí)施審計(jì) 3 日前，向被審計(jì)單位送達(dá)審計(jì)通知書，將審計(jì)的時(shí)間、范圍、內(nèi)容、要求提供的資料等事項(xiàng)通知被審計(jì)單位。被審計(jì)單位應(yīng)簽署書面承諾書，對(duì)提供數(shù)據(jù)和資料的真實(shí)性、完整性負(fù)責(zé)。審計(jì)通知書、被審計(jì)單位承諾書和被審計(jì)單位需提供資料清單分別見(jiàn)附表 A.1、附表 A.2、附表 A.3。計(jì)劃外或具有保密要求的審計(jì)項(xiàng)目，由審計(jì)組在進(jìn)點(diǎn)時(shí)向被審計(jì)單位出具審計(jì)通知書；日常工程、合同等簽證審計(jì)工作，按照相

152、關(guān)審計(jì)辦法落實(shí)送審責(zé)任，不再下達(dá)審計(jì)通知書。7.3 進(jìn)行現(xiàn)場(chǎng)審計(jì)或非現(xiàn)場(chǎng)審計(jì)，搜集審計(jì)證據(jù)在審計(jì)過(guò)程中，審計(jì)人員采用檢查、抽樣和分析性復(fù)核等審計(jì)方法，獲取充分、相關(guān)、可靠的審計(jì)證據(jù)，以支持審計(jì)結(jié)論和建議，形成審計(jì)工作記錄和審計(jì)工作底稿。庫(kù)存現(xiàn)金盤點(diǎn)表、銀行存款審定表和審計(jì)工作底稿分別見(jiàn)附表 A.4、附表 A.5、附表 A.6。審計(jì)人員取得的審計(jì)證據(jù)，應(yīng)當(dāng)由證據(jù)提供者或被審計(jì)單位簽名蓋章，不能取得簽名或蓋章的，應(yīng)注明原因。審計(jì)人員對(duì)取得的審計(jì)證據(jù)進(jìn)行分析、判斷和歸納后，形成審計(jì)工作底稿。審計(jì)工作底稿應(yīng)當(dāng)由審計(jì)人員逐項(xiàng)編寫，做到一事一底稿。底稿后應(yīng)附有所反映的審計(jì)結(jié)論或?qū)徲?jì)查出問(wèn)題的證據(jù)。審計(jì)工作

153、底稿實(shí)行分級(jí)復(fù)核制，審計(jì)組組長(zhǎng)是最終復(fù)核人。7.4 出具審計(jì)報(bào)告，做出審計(jì)決定建議審計(jì)組在實(shí)施必要的審計(jì)程序后，應(yīng)進(jìn)行綜合分析，寫出審計(jì)報(bào)告。審計(jì)報(bào)告撰寫以經(jīng)過(guò)審核的審計(jì)底稿為依據(jù)，做到客觀、準(zhǔn)確、及時(shí)、完整、清晰、具有建設(shè)性，并體現(xiàn)重要性原則。審計(jì)組在出具正式審計(jì)報(bào)告前，應(yīng)將審計(jì)報(bào)告初稿和審計(jì)報(bào)告回執(zhí)一并發(fā)送至被審計(jì)單位，與被審計(jì)單位交換審計(jì)意見(jiàn)。被審計(jì)單位應(yīng)當(dāng)自接到審計(jì)報(bào)告之日起 7 日內(nèi)提出書面意見(jiàn)，若在規(guī)定日期內(nèi)沒(méi)有提出書面反饋意見(jiàn)的，視同無(wú)異議。審計(jì)報(bào)告回執(zhí)和審計(jì)報(bào)告文體格式分別見(jiàn)附表 A.7、附表 A.8。 審計(jì)部在征求補(bǔ)充被審計(jì)單位意見(jiàn)后，出具正式審計(jì)報(bào)告，報(bào)送公司領(lǐng)導(dǎo)閱示，并抄

154、送被審計(jì)單位，通知其執(zhí)行。7.5 檢查審計(jì)意見(jiàn)建議的執(zhí)行情況被審計(jì)單位應(yīng)當(dāng)將審計(jì)報(bào)告中提出的審計(jì)意見(jiàn)和建議的執(zhí)行落實(shí)情況，書面報(bào)告審計(jì)部。審計(jì)部將會(huì)同紀(jì)檢監(jiān)察部門，檢查審計(jì)意見(jiàn)建議的執(zhí)行情況。7.6 建立審計(jì)檔案審計(jì)部門對(duì)已辦結(jié)的審計(jì)項(xiàng)目，應(yīng)建立審計(jì)檔案，并指定專人管理。其立卷、歸檔的范圍及其保管期限，按有關(guān)規(guī)定執(zhí)行。8審計(jì)工作要求8.1公司審計(jì)部應(yīng)當(dāng)根據(jù)有關(guān)規(guī)定和公司內(nèi)部管理需要有效開(kāi)展審計(jì)工作，加強(qiáng)內(nèi)部監(jiān)督，糾正違規(guī)行為，規(guī)避企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)。8.2審計(jì)部門應(yīng)當(dāng)對(duì)違反法律法規(guī)和企業(yè)管理制度的行為及時(shí)報(bào)告，并提出處理意見(jiàn)；對(duì)發(fā)現(xiàn)的內(nèi)部控制管理漏洞和經(jīng)營(yíng)風(fēng)險(xiǎn)，及時(shí)提出改進(jìn)建議。8.3審計(jì)部門應(yīng)對(duì)審

155、計(jì)報(bào)告的客觀真實(shí)性承擔(dān)管理責(zé)任。48.4審計(jì)部門在審計(jì)過(guò)程中應(yīng)充分利用計(jì)算機(jī)、審計(jì)軟件等科學(xué)技術(shù)手段進(jìn)行審計(jì)，不斷改進(jìn)審計(jì)方式方法，提高審計(jì)工作質(zhì)量和效率。8.5審計(jì)人員辦理審計(jì)事項(xiàng)，應(yīng)當(dāng)嚴(yán)格遵守內(nèi)部審計(jì)人員職業(yè)道德規(guī)范，保持廉潔及應(yīng)有的職業(yè)謹(jǐn)慎，合理使用職業(yè)判斷，做到廉潔奉公、忠于職守、堅(jiān)持原則、客觀公正。8.6審計(jì)人員辦理審計(jì)事項(xiàng)，與被審計(jì)單位、被審計(jì)人員或被審計(jì)事項(xiàng)有利害關(guān)系的，實(shí)行回避制度。 8.7審計(jì)人員應(yīng)嚴(yán)格遵守保密規(guī)定。不得泄漏審計(jì)工作中涉及到的被審計(jì)單位的商業(yè)秘密，不得利用審計(jì)工作中知悉的事項(xiàng)從事與審計(jì)工作無(wú)關(guān)的事宜。8.8審計(jì)人員應(yīng)注意審計(jì)信息安全工作。如連接公司內(nèi)網(wǎng)開(kāi)展審計(jì)工作，必須使用內(nèi)網(wǎng)專用的電腦及存儲(chǔ)設(shè)備，并嚴(yán)格按公司有關(guān)信息安全管理規(guī)定執(zhí)行。8.9對(duì)于濫用職權(quán)、徇私舞弊、玩忽職守、泄露秘密的審計(jì)人員，公司將依照有關(guān)