NK-HE内部控制审计调查问卷

大华会计师事务所（特殊普通合伙）2013版目录调查问卷1—组织架构·············································································································1调查问卷2—发展战略·············································································································2调查问卷3—人力资源·············································································································3调查问卷4—社会责任·············································································································4调查问卷5—企业文化·············································································································5调查问卷6—资金活动·············································································································6调查问卷7—采购·····················································································································8调查问卷8—资产管理···········································································································11调查问卷9—销售业务···········································································································17调查问卷10—研究与开发····································································································20调查问卷11—工程项目·········································································································23调查问卷12—担保业务········································································································28调查问卷13—业务外包········································································································31调查问卷14—全面预算········································································································33调查问卷15—合同管理········································································································37调查问卷16—财务管理········································································································39调查问卷17—内部信息传递································································································51调查问卷18—信息系统··········································································································1调查问卷1—组织架构调查部门主要业务活动调查事项答复相关政策、程序及控制活动制度或文档名称备注是否治理结构是否建立了规范的公司治理结构和议事规则，明确决策、执行、监督等方面的职责权限？是否由董事会负责内部控制的建立健全和有效实施？是否成立专门机构或者指定适当的机构具体负责组织协调内部控制的建立实施及日常工作？是否在董事会下设立审计委员会？审计委员会是否负责审查企业内部控制，监督内部控制的有效实施和内部控制自我评价情况，协调内部控制审计及其他相关事宜等？审计委员会负责人在选聘时是否重点考察其独立性和专业胜任能力？机构设置及权责分配是否明确了部门职责？是否有成文的部门职责及岗位职责？是否建立了重大决策、重大事项、重要人事任免及大额资金支付业务等的集体决策或者联签制度？是否编制内部管理手册（如组织结构图、业务流程图、岗（职）位说明书和权限指引）？对授权交易及系统改善的控制是否有适当的记录,对数据处理的控制是否有适当记录？是否建立了投资管理制度？对子公司的发展战略、年度财务预决算、重大投融资、重大担保、大额资金使用、主要资产处置、重要人事任免、内部控制体系建设等是否进行关注？是否定期对组织架构设计与运行的效率和效果进行全面评估？评估的时间间隔？组织架构的调整是否征询管理层和员工的意见？治理层的参与程度治理层是否建立了董事会内部的监督机制？董事会成员是否保持相对稳定？审计委员会是否独立于管理层？管理层的理念和经营风格管理层权利是否集中于一人或少数几人？管理层应对非经常出现的经营风险时是否稳健？管理层的经营理念是否激进？管理层是否适当关注信息技术的控制（如网上阅批）？是否对业务分支机构进行有效控制？管理层是否重视财务报告？对重大的内部控制和会计事项，管理层是否征询外部机构的意见（如注册会计师）？内部审计审计委员会及成员是否具备应有的独立性？内部审计机构是否对内部控制的有效性进行监督检查并出具检查报告？当内部审计机构在监督检查中发现内部控制缺陷时，其向董事会及其审计委员会、监事会报告的渠道是否畅通？调查问卷2—发展战略调查部门主要业务活动调查事项答复相关政策、程序及控制活动制度或文档名称备注是否发展战略在制定发展战略时是否综合考虑宏观经济政策、国内外市场需求变化、技术发展趋势、行业及竞争对手状况、可利用资源水平和自身优势与劣势等影响因素？是否根据发展目标制定战略规划？是否设立战略委员会或指定相关机构负责发展战略管理工作？是否明确战略委员会的职责和议事规则并按规定履行职？是否对发展战略进行可行性研究和科学论证，并报董事会和股东(大)会审议批准？是否制定年度工作计划，编制全面预算？是否采取有效方式将发展战略及其分解落实情况传递到内部各管理层级和全体员工？是否及时监控发展战略实施情况，并根据环境变化及风险评估等情况及时对发展战略做出调整？调查问卷3—人力资源调查部门主要业务活动调查事项答复相关政策、程序及控制活动制度或文档名称备注是否人力资源对关键管理人员的选聘是否严格？是否要求具备一定的知识储备和工作经验？在选拔和聘用员工时是否将职业道德修养和专业胜任能力作为重要标准？是否定期对员工进行培训和继续教育？是否将员工培训和继续教育支出纳入年度财务预算？人力资源政策是否定期发布和更新？是否制定有效的途径或平台使人力资源政策能够传达至每一个员工？是否明确规定了各岗位的任职条件？人力资源政策是否包括以下所有内容：员工的聘用、培训、辞退与辞职；员工的薪酬、考核、晋升与奖惩；关键岗位员工的强制休假制度和定期岗位轮换制度；掌握国家秘密或重要商业秘密的员工离岗的限制性规定；有关人力资源管理的其他政策？是否将有效执行内部控制纳入企业绩效考评体系？调查问卷4—社会责任调查部门主要业务活动调查事项答复相关政策、程序及控制活动制度或文档名称备注是否社会责任是否建立严格的安全生产管理体系、操作规范和应急预案？安全生产责任是否落实到具体人员？人力、物力的投入是否能够满足安全生产的要求？是否制定了及时发现和排除生产安全隐患的具体措施？发生生产安全事故，是否妥善处理，排除故障，减轻损失，追究责任？是否发生过迟报、谎报、瞒报重大生产安全事故现象？是否制定了生产安全事故责任追究制度？是否建立严格的产品质量控制和检验制度并严格执行？是否制定了消费者投诉和建议的处理措施？是否制定环境保护与资源节约制度？是否实施清洁生产，合理开发利用不可再生资源？是否依法保护员工的合法权益，保持工作岗位相对稳定，积极促进充分就业？是否实现按劳分配、同工同酬、建立科学的员工薪酬制度和激励机制？是否建立高级管理人员与员工薪酬的正常增长机制？是否及时办理员工社会保险，足额缴纳社会保险费？是否建立员工休息体假制度？是否落实员工休息体假制度？是否开展员工职业教育培训？调查问卷5—企业文化调查部门主要业务活动调查事项答复相关政策、程序及控制活动制度或文档名称备注是否企业文化企业员工是否能够遵守员工行为守则，认真履行岗位职责。是否建立了员工遵守守则和履行职责的监督机制？是否建立了有效的信息传达机制使管理层的理念及时传达至每位员工？是否与公司的利益相关者（如投资者、债权人等）保持良好的关系？是否对背离公司现有控制的行为进行调查和记录？是否对背离公司规定的行为及时采取补救措施，并将这些措施传达至相应层次的员工？员工和管理层的工作压力是否恰当？是否建立员工压力的舒缓渠道（如休假旅游、心理辅导）？是否重视文化建设，向员工宣贯积极向上的价值观和社会责任感，倡导诚实守信、爱岗敬业、开拓创新和团队协作情神？董事、监事、经理及其他高级管理人员是否在企业文化建设中发挥主导和表率作用？是否组织员工学习相关法律法规？是否建立法律顾问制度和重大法律纠纷案件备案制度？调查问卷6—资金活动调查部门主要业务活动业务活动明细分类调查事项答复相关政策、程序及控制活动制度或文档名称备注是否筹资活动提出筹资方案是否进行筹资方案的战略性评估？是否进行筹资的经济性评估（如筹资成本是否最低，资本结构是否恰当，筹资成本与资金收益是否匹配）？是否进行筹资方案的风险性评估（如筹资方案面临哪些风险，风险大小是否适当、可控，是否与收益匹配）？筹资方案审批筹资方案是否按分级授权审批制度进行审批？审批是否实行集体审议或联签制度？筹资计划是否根据授权审批制度报有关部门批准？实施筹资是否发生过筹资过程与筹资计划偏离的情况？是否签订筹资协议，明确权利义务？是否将筹资的可行性研究、方案论证与审批等不相容岗位相分离？各环节和各责任人是否履行审批监督责任？筹资活动评价与责任追究是否发生过未按照筹资方案确定的用途使用筹集资金的情况？由于市场环境变化等确需改变资金用途时，是否履行审批程序？是否对资金的使用进行监控？对未发行的股票、债券等是否进行监督检查并督促各环节严密保管？是否监督检查，保证利息计提和支付的准确性？是否监督管理债务偿还和股利支付环节？