上海银行: 上海银行内部审计章程（2025年版）

General Principles - The purpose of the internal audit charter is to enhance corporate governance, strengthen internal controls and risk management, and improve the independence and effectiveness of internal audits [1] - Internal audit is defined as an independent, objective assurance and consulting activity that evaluates and improves the effectiveness of governance, risk management, and control processes [1] Audit Objectives and Scope - The objectives of internal audit include ensuring compliance with laws and regulations, promoting effective risk management, and supporting the achievement of strategic goals [2] - The audit scope covers various entities including the head office, branches, and subsidiaries, focusing on governance, compliance, internal controls, risk management, and financial reporting [2] Audit Principles and Structure - Internal audit must operate independently from business operations and risk management, adhering to principles of independence and objectivity [2] - The internal audit system is established under the direct leadership of the board of directors, which is responsible for ensuring the independence and effectiveness of the audit function [4][5] Audit Committee and Leadership - The board of directors is ultimately responsible for the internal audit's independence and effectiveness, including the appointment of sufficient audit personnel and budget allocation [4] - An audit committee is established to review the internal audit charter, development plans, and annual audit plans, ensuring the execution of audit activities [4] Audit Personnel and Qualifications - Internal audit personnel should represent approximately 1% of the total workforce, with qualifications including a bachelor's degree and relevant experience in finance or auditing [7][8] - Continuous education and adherence to professional ethics are required for internal audit personnel to maintain their competency [8] Rights and Responsibilities - The internal audit function has the right to access all necessary information and to conduct investigations as needed [9][10] - Internal audit can propose corrective actions and recommend penalties for non-compliance, ensuring accountability within the organization [10] Audit Process and Reporting - The internal audit process is risk-oriented, with annual audit plans developed based on risk assessments and regulatory requirements [11][12] - Audit reports must include objectives, findings, conclusions, and recommendations, and should be communicated to the board and management [12][15] External Coordination and Accountability - Internal audit must coordinate with external auditors and regulatory bodies to ensure comprehensive oversight and compliance [16][19] - The results of internal audits are critical for performance evaluations and accountability of the audited entities [20][21]