□ General rules

Article 1 The management department shall designate appropriate personnel to audit all departments and subordinate business units of the company at any time.

Article 2 The audit business scope of the Company includes accounting, business, finance, general affairs and inspection, which shall be handled in accordance with these Measures unless otherwise specified.

Article 3 Auditors shall be responsible for the audited matters and sign the relevant account books when necessary.

Article 4 Auditors shall, in addition to auditing the vouchers and accounts sent by various units according to regulations, conduct on-the-spot inspections in various units, and the number of inspections each year shall depend on actual needs.

Article 5 Before carrying out the audit, auditors should prepare and collect relevant information, draw up plans and timetables, and study the previous audit and inspection reports of various units in advance for reference.

Article 6 When performing tasks, auditors should first prepare and collect relevant information, draw up plans and timetables, and study the past and inspection reports of various units in advance for reference.

Seventh auditors have the responsibility to keep the secrets collected in the performance of their duties, and shall not disclose them to the inspected units in advance except reporting.

Article 8 Audit matters involving other departments shall be handled jointly with relevant departments and reported at the same time. If there are different opinions, they should be put forward separately and submitted together with a written report for verification.

Article 9 When an auditor is in doubt about the audit affairs of each unit of the company, he can make detailed inquiries to the relevant units at any time, consult account books, forms and relevant files, and ask them to issue written explanations when necessary.

Article 10 When performing their work, auditors shall be as friendly as possible, and shall not be arrogant or selfish, except for submitting the audit vouchers (or official documents) to the person in charge of the audited entity for verification.

Eleventh after the audit, the auditor shall truthfully write the inspection report and submit it for verification.

□ Accounting audit

Twelfth accounting vouchers audit or inspection, should pay attention to the following matters:

(1) Whether each transaction summons is filled in according to the regulations, and if there is a backlog or a supplementary system afterwards, the reasons shall be found out.

(two) whether the accounting subjects, subheads and details are correct, whether the abstract is appropriate, whether there are omissions and errors, and whether the calculation of various figures is correct.

(3) Whether the transfer is reasonable and whether the borrowing figures are consistent.

(four) should be stamped with the slaughter number and other procedures are complete, the signature of the relevant personnel is complete.

(five) whether the original documents attached to the summons are in compliance with the provisions, whether they are complete and accurate, and whether the procedures are complete.

(six) whether the serial number of the summons is coherent, whether there is duplication or lack of serial number, and whether the binding is complete.

(7) Whether the storage method and place of the summons are appropriate and whether it has been registered in the diary or diary table.

(eight) whether the access and opening of the summons are handled in accordance with the prescribed procedures.

Thirteenth books, should pay attention to the following matters.

(1) Whether all kinds of account book records are in conformity with the summons, whether they should be rechecked, whether they have been rechecked, and whether the daily report should be recorded daily.

(2) Whether the total cash receipt and payment in the cash receipt and payment journal is consistent with the cash receipt and payment amount of the day in the inventory list.

(3) Whether the sum of each account or subhead in each account subsidiary ledger or the sum of unsettled transactions is equal to the balance of each account in the general ledger, and whether it is checked daily or regularly. Whether the relative account balance is consistent and whether there are omissions.

(4) Whether the procedures for correcting errors recorded in various account books, such as marking, carrying forward, posting pages, etc., are handled according to the regulations, and whether the blank account pages that have been wrongly exposed are cancelled with the red line "X", and certified by the bookkeeper and the competent accountant at the "X".

(five) the establishment, transmission and detailed account preparation of all kinds of account books are complete, and they are sent to the tax collection authorities for registration.

(6) Whether all kinds of account books are modified by themselves after being audited.

(seven) whether the number and storage of loose-leaf account pages are handled according to the prescribed procedures, and whether there is a phenomenon of missing numbers in customized account books.

(8) Whether the unused blank account pages in the old account books are crossed or stamped with "Blank Void" for cancellation.

(nine) whether the storage methods and places of all kinds of account books are appropriate, whether the memo books are registered, and whether the destruction and cancellation of account books are handled in accordance with the prescribed time limit and procedures.

Fourteenth inventory inspection, should pay attention to the following matters.

(1) Check the cash on hand or check as needed. If it is before business hours, it should be checked according to the quantity counted today in the previous day's inventory. If it is after business hours, it should be checked according to the inventory quantity of the current cash book today. If it is during business hours, it should be checked according to the inventory of today in the cash book of the previous day. Whether the amount of cheque issued is consistent with the bank deposit account card, whether the blank unused cheque is complete, and whether the invalid part is cancelled.

(two) whether the cash is stored in the warehouse, and if it is stored elsewhere, the reason should be found out immediately.

(3) Whether cash on hand is offset by documents.

(four) the collection of unexpired bills and other related inventory property, should be checked at the same time, and can be required to check the relevant accounts, vouchers and documents.

(5) In addition to checking the number of account books, we should also pay attention to whether the handling method and storage area are appropriate and whether the types of coins and vouchers are distinguished.

(six) the password table to master the department and the opening of the library door and the safety of the library, the location of the vault, etc. Are properly and strictly handled.

(seven) whether the receipt sent back by the remitter is properly kept, and whether there are remittances that have not been remitted for many days.

(eight) internal current accounts, whether to fill in the monthly outstanding accounts list, check whether the statement is kept in order.

(nine) whether to regularly check the internal transactions or other county and city transactions.

(ten) whether the records in the business day report are consistent with the bank deposits.

(eleven) check the working capital and reserves of counties and cities, and pay attention to whether the limit is appropriate. Whether there are records of sporadic payments, whether the total amount of cash deposited and untransferred documents is consistent with working capital and reserve, and whether there are sporadic payments or paid but long-term undelivered purchase requisitions.

Fifteenth statements check, should pay attention to the following matters.

(a) whether all kinds of statements are prepared and sent according to the prescribed time limit and number of copies.

(two) whether the contents of various statements are consistent with the account books.

(three) whether the digital calculation is correct and whether the signature is complete.

(four) whether the report number and binding are complete and in accordance with the provisions.

(5) Whether the storage method and location of statements are appropriate.

□ Financial audit

Article 16 When checking securities, it shall be checked with relevant account tables, and the following matters shall be noted.

(a) whether the purchase and sale have been approved and whether the procedures are complete.

(2) Whether the types, face value and quantity of securities are consistent with the records in the account books.

(3) Whether the attached bonds are complete and consistent with the account books.

(four) whether the principal and interest bills are due or complete, and whether they are consistent with the account books.

Article 17 When checking all kinds of pledged goods, deposited goods and other valuable certificates and documents, we should pay attention to whether they are put into storage, and check whether there are any omissions according to the receipt stub and relevant account books. If there are other places, check the reasons and see the relevant documents.

Eighteenth kinds of real estate contracts and the collection of their rents are justified.

□ General Affairs and Personnel Audit

Nineteenth inspection fees, should pay attention to the following matters.

(1) Whether all units of the Head Office have submitted for approval for write-off in accordance with the provisions on payment of various expenses and collection of articles.

(two) whether the expenses of the county and city units are within the budget or within the approved scope, whether there is waste or unnecessary expenditure, and whether the expenses are charged according to the regulations.

(three) whether all kinds of documents are complete and whether the procedures are complete.

Twentieth inspection of stored goods, should pay attention to the following matters.

(1) Whether the type, quantity and price of the goods stored are consistent with the records in the account (book, card), and whether there is any omission or shortage.

(2) Whether the stored items are properly kept.

(three) whether the quality and specifications of the stored goods are in conformity with the procurement case.

(four) whether the receipt document is signed by the relevant personnel before it is issued.

(5) If the received goods have not been transferred, whether the general list of goods and stored goods is consistent with the book inventory.

(six) whether the items to be scrapped are damaged, whether the books indicate, and whether the number of items to be scrapped is consistent with the books.

Twenty-first check the transport equipment registration card attached to the equipment registration card, should pay attention to the following items:

(1) Whether the registration and sorting of various registration cards are on call as required.

(two) whether the records of various registration cards are correct and detailed.

(three) check the property related register, reference book, whether there is a registration card or missing number, missing property.

(four) whether to register the registration card related to depreciation, repair, construction and transfer.

(five) inspectors think it necessary, according to the financial registration card or related books to conduct on-the-spot inventory or spot check inventory, and check each other.

Twenty-second business supplies and appliances are numbered, registered and checked completely, and various seals are properly kept.

Twenty-third inspectors should pay attention to the following matters

(a) whether the staff of each unit work in accordance with the prescribed time every day, and sign in the sign-in book, whether there is a phenomenon of being late and leaving early.

(2) Whether the office staff of each unit treat customers wholeheartedly and whether there is any slight neglect.

(three) whether the current business complexity of each unit is consistent with the work distribution of existing personnel, and whether there is any increase or decrease.

(four) whether the staff of all units and organs are competent for their posts, whether they have excellent ability and excellent performance, and whether they are decadent, bad conduct and infected with bad hobbies.

(5) Whether the appearance, attitude and conversation of personnel of each unit during working hours are beyond the company's regulations.

(six) whether the employee identity guarantee is complete, whether the guarantor does a good job in the guarantee, evaluates the value of the guarantor's assets, and reads the information of the administrative organ for verification.

□ Supplementary provisions

Article 24 These Measures shall come into force after being approved by the chairman of the board of directors, and the same shall apply to amendments.

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