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内部审计章程样本工作任务和范围内部审计部门的任务是独立、客观的确认和咨询服务，为组织增加价值和改善组织运营。
通过应用系统的、规范的方法，评价和改善组织的治理、风险管理和控制程序的效果，帮助组织实现其目标。
内部审计部门的工作是确定组织按照管理层的要求，建立并实施的治理、风险管理和控制程序是否能够适当的发挥其职能，以确保：●各种风险都被适当的识别和管理；●治理结构中的各部分都在发挥作用；●重要的财务、管理和运营信息都是准确、可靠和及时的；●员工都能遵守有关法律法规和公司的各项规章制度；●与第三方，包括合同方和合资方的互动和安排都能遵守有关政策、标准和流程以及法律法规；●资源需求节俭，使用有效，并且予以适当的保护；●程序和计划已经执行，目标已经达成；●组织控制体系中形成质量和持续性改进的内容；●组织中重要的法律法规遵循性问题得到了确认和适当的重视；在审计中，审计人员可以识别出改进管理控制的机会、盈利能力等，并可以与适当的管理层进行沟通。
义务CAE在履行职责时，对管理层和审计委员会有以下义务：●负责组织流程的充分性和有效性，包括其工作范围及任务所规定的控制活动和管理风险。
●汇报与管理风险和组织及其附属机构控制活动相关的重大事项，包括对这些流程的潜在改进，并提供该事项解决的结果。
这主要是指风险管理和治理实务。
●定期提供关于年度审计计划的实施情况和结果以及部门资源充足性方面的信息。
主要包括确认内部人员实施及合作实施的方式并覆盖年度审计计划中的风险时，审计资源的充足性和胜任能力。
●协调及提供其他方面的控制和监督职能(风险管理、治理、合规性、安全性、合法性、道德环境)以及配合外部审计。
●建立后续程序，跟进对重大事项和建议所采取的行动。
独立性和客观性为保证内部审计部门在组织上的独立性和审计人员的客观性，内部审计人员应向CAE汇报。
CAE在职能上向审计委员会汇报，在行政上首席执行官(CEO)汇报。
CAE应该是组织中的高级管理人员。
销售高手的必备技能与客户建立长期合作关系与合作伙伴关系一、引言在竞争激烈的市场环境下，销售人员需要具备卓越的销售技能，与客户建立长期合作关系和合作伙伴关系成为提高销售绩效的重要手段。
本文将从以下几个方面介绍销售高手所需的必备技能，帮助销售人员更好地与客户建立长期合作关系与合作伙伴关系。
二、了解客户需求与客户建立长期合作关系的关键在于满足客户的需求。
销售人员需要通过深入了解客户的行业、需求和痛点，以便提供符合客户期望的解决方案。
他们应该具备全面的产品知识以及对市场趋势的敏锐洞察力，以便为客户提供有价值的建议和推荐。
三、沟通与倾听技巧销售人员在与客户建立长期合作关系过程中，必须具备优秀的沟通和倾听技巧。
他们应该主动与客户对话，了解客户的意见和想法，并及时反馈。
同时，销售人员应该倾听客户的需求和需求变化，以便及时调整销售策略和解决方案，从而与客户建立更加紧密的合作关系。
四、建立信任和信誉信任是客户与销售人员建立长期合作关系的基石。
销售人员应该保持诚信和透明，始终遵守承诺，并向客户提供高质量的产品和服务。
此外，通过建立良好的信誉和口碑，销售人员可以扩大客户的信任，使客户对合作的价值更加认可，从而促进长期合作关系的发展。
五、积极解决问题在与客户建立长期合作关系的过程中，难免会遇到各种问题和挑战。
销售人员应该以积极的态度应对问题，并灵活地寻找解决方案。
他们应该主动与客户沟通，理解客户的困难和需求，并协助客户解决问题。
通过积极解决问题，销售人员可以加深客户对其价值的认知，从而增强长期合作关系的稳定性。
六、注重售后服务销售一次产品只是开启与客户长期合作的第一步，售后服务才是维系合作关系的关键。
销售人员应该关注客户的使用情况和反馈，及时提供售后支持和解决方案。
他们应该建立健全的售后服务体系，确保客户在使用产品过程中获得及时的帮助和支持。
通过优质的售后服务，销售人员可以增强客户的忠诚度，促进长期合作关系的稳定发展。
中国内部审计协会章程第一章总则第一条中国内部审计协会（以下简称本会)，其英文译名 ChinａＩｎstｉtute of Iｎtｅrnal Auｄｉｔ缩写为C I I A。
第二条本会是企事业单位内部审计机构和内部审计人员自愿结成的全国性的社会团体，是为所有内部审计机构和内部审计工作者服务的社团组织。
第三条本会的宗旨是：遵守宪法、法律、法规和国家政策,遵守社会道德和风尚;协会的基本职能是管理、宣传、交流、服务。
即对内部审计实行自律性行业管理,为内部审计机构和内部审计人员提供业务指导和开展各种专业服务活动，通过宣传、交流，扩大内部审计的影响，维护内部审计机构的独立性、权威性和内部审计人员的合法权益,促进内部审计队伍素质的提高。
第四条本会接受审计署、民政部的业务指导和监督管理。
第五条本会地址:北京市。
第二章业务范围第六条本会的业务范围：（一）制定内部审计准则、职业道德标准,并监督检查实施情况;向有关部门提出涉及内部审计需要立法的意见和建议.（二）调查研究内部审计发展中的新问题,提出指导内部审计工作的意见和建议。
(三）组织内部审计业务培训,开展后续教育，推动内部审计人员持证上岗制度和内部审计技术职称考试制度的建立和完善.（四）开展内部审计理论和实务研究;总结交流内部审计工作经验;办好《中国内部审计》会刊.（五）维护会员合法权益。
（六）提供内部审计咨询等中介服务;协调行业内、外部关系。
（七）开展国际交往活动；在中国组织实施国际注册内部审计师（英文缩写CＩA)的统一考试;办理国际内部审计师协会会员的审核、申报工作。
（八)办理国家法律、行政法规规定和审计机关委托或授权的其他有关工作。
第三章会员第七条本会的会员分为单位会员、个人会员和特邀个人会员。
第八条会员入会条件：(一)团体会员凡承认本会章程的企业、事业单位和社会团体可申请加入本会。
（二)个人会员。
内部审计工作者，承认本会章程并具有初级以上技术职称（包括审计、会计、经济、工程、计算机等技术职称）者，都可申请加入本会。
***公司内部审计制度第一章总则第一条为履行出资人的职责, 加强内部监督和风险控制，规范内部审计工作，保障财务管理、会计核算和生产经营符合国家有关法律法规和公司有关要求，促进***公司（以下简称公司）及所属分公司、子公司加强和改善经营管理，提高经济效益，依据《中华人民共和国审计法》、《中华人民共和国会计法》、《中华人民共和国公司法》、国务院及北京市国有资产监督管理委员会《企业内部审计管理暂行办法》、《内部审计准则》、《北京市国有企业及国有控股企业领导人员任期经济责任审计暂行办法》和国家有关法律法规以及公司相关制度，制定本制度。
第二条公司所属分公司、子公司开展内部审计工作适用本制度。
第三条本制度所称内部审计，是指公司内部审计机构依据国家有关法律法规、财务会计制度和公司内部管理规定，对公司及分公司、子公司的财务收支、财务预算、财务决算、资产质量、经营绩效、建设项目等经济事项的真实性、合法性、效益性，以及对内控制度的执行情况进行监督、检查和评价工作。
第四条公司及分公司、子公司应当按照国家有关规定，认真组织好内部审计工作，及时发现问题，明确经济责任，检查内部控制程序的有效性，维护正常生产经营秩序，提高经营管理水平，防范风险，实现企业价值最大化。
第二章内部审计机构和内部审计人员第五条公司内部审计工作统一管理，分级分层次实施。
公司设立审计监管部作为内部审计机构，依据国家有关法规和公司相关制度开展内部审计工作，独立行使审计监督权。
第六条各分公司、子公司应设立内部审计机构；尚不具备设立内部审计机构条件的分公司、子公司应当设立专职审计人员。
分公司、子公司内部审计机构或专职审计人员应接受公司内部审计机构的监督和指导。
第七条内部审计人员应具备审计岗位所必备的会计、审计等专业知识和业务能力；内部审计机构负责人应当具备会计师或审计师等中级以上职称资格。
第三章内部审计机构主要职责第八条根据国家有关规定，结合公司财务监督和管理工作的需要，公司内部审计机构履行以下主要职责：（一）拟订公司内部审计制度，拟订公司年度内部审计工作计划；（二）组织对分公司、子公司负责人进行离任经济责任审计、任期中审计；（三）对公司及分公司、子公司的财务收支、财务决算、资产质量、经营绩效以及其他有关的经济事项的真实性、合法性和效益性进行审计监督；（四）对有重大财务异常情况的分公司、子公司进行专项经济责任审计；（五）对公司及分公司、子公司内部控制系统的健全性、合理性和有效性以及执行情况进行检查、评价和意见反馈；（六）组织市审计局、上级内审机构、公司审计委员会以及公司相关部门布置或委托的专项审计工作；（七）对公司及分公司、子公司年度财务决算的审计报告中存在的问题进行汇总和分析，并下发限期整改通知，督促整改；（八）配合公司相关部门进行专题项目的审计调查；（九）指导和监督分公司、子公司内部审计机构开展的日常审计工作；（十）其他事项。
第一章总则第一条为规范本公司的内部审计工作，明确内部审计的职责和权限，发挥内部审计在强化内部控制、提高经营管理水平、保障公司合法权益等方面的作用，根据《中华人民共和国审计法》、《中国内部审计准则》等相关法律法规，结合本公司实际情况，制定本章程。
第二条本章程所称内部审计，是指本公司内部审计部门（以下简称“审计部门”）依据国家有关法律法规、公司章程及内部管理规定，对公司的财务收支、内部控制、风险管理等方面进行审查、评价和咨询的活动。
第三条本章程适用于本公司及下属子公司的内部审计工作。
第二章内部审计部门第四条本公司设立内部审计部门，负责公司内部审计工作的组织实施。
第五条内部审计部门对董事会负责，在董事会领导下，独立开展工作。
第六条内部审计部门的主要职责：（一）对公司财务收支的真实性、合规性进行审查；（二）对内部控制的有效性进行评价；（三）对风险管理进行评估；（四）对重要业务、项目进行专项审计；（五）对内部控制缺陷提出改进建议；（六）对审计中发现的问题进行跟踪督促整改；（七）其他与内部审计相关的职责。
第三章内部审计制度第七条内部审计部门应建立健全内部审计制度，包括：（一）审计计划制度；（二）审计通知书制度；（三）审计证据制度；（四）审计报告制度；（五）审计档案管理制度；（六）审计质量控制和监督制度。
第八条内部审计部门应制定年度审计计划，明确审计目标、范围、时间、方法等。
第九条内部审计部门在实施审计时，应遵循以下原则：（一）客观公正原则；（二）独立、公正原则；（三）依法审计原则；（四）保密原则。
第四章内部审计人员第十条内部审计人员应具备以下条件：（一）具有相关专业知识和技能；（二）具备良好的职业道德；（三）熟悉国家有关法律法规和公司规章制度；（四）具备独立、客观、公正的审计能力。
第十一条内部审计人员应参加国家或行业组织的内部审计培训，提高审计业务水平。
第五章内部审计工作程序第十二条内部审计工作程序如下：（一）编制审计计划；（二）发出审计通知书；（三）实施审计；（四）编制审计报告；（五）提交审计报告；（六）跟踪督促整改。
内部审计章程内部审计确认职能成功的蓝图简介确认组织风险管理——组织为充分利用和降低对组织有负面影响的风险而制定的政策和流程——的效果和有效性是每个组织都要面对的巨大挑战之一。
只有做到这一点，内部审计才能真正发挥好自身的确认职能，保护并强化组织价值。
内部审计在处理组织最高层的审计业务时，一定要清楚地了解并阐述治理机构和管理层的具体要求。
达到这一目标最简洁的办法就是制定一套精心设计的内部审计章程。
IIA的观点每一个组织的发展都离不开内部审计的助力，内部审计章程对于组织成功至关重要（IIA 《国际内部审计专业实务标准》1000）。
内部审计章程是经组织治理部门以及/或是审计委员会（治理机构）审议通过，并征得管理层同意执行的正式文件。
内部审计章程必须至少做到以下几点：▪确定组织内部审计的工作目标。
▪规定内部审计的权利。
▪规定内部审计的职责。
▪确定内部审计在组织内的定位。
IIA为会员提供了内部审计章程范本，共有8种语言版本可供选择。
为什么内部审计章程如此重要？内部审计章程为组织了解内部审计如何运作提供蓝图，也能帮助组织治理部门明确内部审计独立性的价值。
理想状态下，内部审计章程会为首席审计执行官（CAE）建立上报流程，支持CAE向组织治理部门（或是负责组织治理的部门）做职能性汇报以及向高管层做管理性汇报的独立性。
内部审计章程还规定了有助于内部审计完成任务的支持性活动，如无障碍接触或获得工作相关的记录、人员和有形资产。
IIA立场公告由于内部审计业务覆盖各个行业和领域，从金融服务到化工制造甚至是政府部门，审计章程允许内部审计活动根据组织的特定需求做出具体的规定。
章程应规定（尽可能详尽）内部审计应承担哪些工作，还要规定组织高级管理层和治理部门应支持内部审计部门完成工作。
最后，审计章程还要作为参照标准，对内部审计活动的有效性进行衡量。
内部审计章程的关键组成部分IIA已经确定了支持内部审计活动的优势和有效性的七个关键问题，认为这七个方面都应涵盖在组织内部审计章程之中。
内部审计章程第一章总则第一条为了规范公司内部审计工作,明确内部审计的职责和权限,发挥内部审计在强化内部控制、改善经营管理、提高经营效益中的作用,实现内部审计的制度化和规范化,根据《中华人民共和国审计法》、《审计署关于内部审计工作的规定》等法律、法规和公司章程，结合公司实际情况，制定本章程.第二条本章程所称内部审计，是一种独立、客观的评价和咨询活动，旨在增加价值和改善组织的运营.它通过应用系统、规范的方法，评价并改善风险管理、控制和治理过程的效果，帮助组织实现内部控制的有效性、财务信息的真实性和完整性、经营活动的效率和效果等目标。
第三条公司的内部审计，应该在集团执行总裁的领导下，依照国家法律、法规和有关政策,依照公司规章制度，独立开展工作，发挥监督、评价和服务的功能。
第四条内部审计为公司管理的建设和改善提供分析、评价、建议、咨询等信息，其目标包括确保成本效益的监控，促进内部流程的合理性和资源利用的效率性，保护资产的安全和完整，防止错误和舞弊的发生，确保公司各项规章制度与有关决议得到遵守,进而保证经营的效果和效率。
第五条本章程适用于集团本部,控股子公司、分公司以及公司通过其他形式具有实际控制权的企业。
第二章内部审计机构和人员第六条集团设置审计部，作为专职的内部审计机构，对集团及下属各公司的内部控制制度的建立和实施等情况进行监督和评价，审计部负责人向集团执行总裁汇报工作。
第七条审计部负责人必须专职，由执行总裁任免.第八条审计部应配备专职的审计人员从事内部审计工作，作为一个整体应该拥有履行职责所需的知识和技能或获取相关技能的能力；内部审计人员应具备一定的专业知识、审计经验及恰当与他人进行有效沟通的能力，以保证有效的开展内部审计工作。
第九条内部审计人员从事的内部审计活动应该独立.审计人员不得以任何决策制定者的资格参加被审计单位的实际经营管理活动，以保持客观公正的立场；审计部在确定审计范围、实施审计活动及报告审计结果时，应不受干扰和控制。
Audit Committee CharterSECOND AMENDED AND RESTATED AUDIT COMMITTEE CHARTERPurposeThe role of the Audit Committee is to assist the Board of Directors (the “Board”) of Fossil Group, Inc. (the “Company”) in fulfilling its oversight responsibilities related to:∙the accounting and financial reporting practices of the Company and its subsidiaries, including the integrity of the Company’sfinancial statements;∙the surveillance of administration, disclosure and financial controls;∙the Company’s compliance with legal and regulatory requirements;∙the Company’s monitoring and enforcement of its Code of Conduct and Ethics;∙the qualifications and independence of any independent auditor of the Company; and∙the audit of the Company’s financial statements, includi ng the performance of the Company’s internal audit function and theCompany’s independent auditor(s).The Audit Committee shall also prepare the report required by the rules of the Securities Exchange Commission (the “SEC”) to be included in the Company’s annual proxy statement.CompositionThe Board shall appoint an Audit Committee of at least three members, consisting entirely of independent directors of the Board (as determined by the Board), and shall either designate one member as chairperson or delegate the authority to designate a chairperson to the Audit Committee. Members of the Audit Committee shall be appointed by the Board upon the recommendation of a majority of the independent directors and may be removed by the Board in its discretion.IndependenceThe independence of Audit Committee members shall be determined pursuant to the rules and regulations set by the SEC, Section 10A(m) of theSecurities Exchange Act of 1934 (the “Exchange Act”) and the rules and requirements of the NASDAQ Stock Ma rket (“NASDAQ”). No member of the Audit Committee shall have participated in the preparation of the financial statements of the Company or any current subsidiary of the Company at any time in the past three years.Financial ExpertiseAll members of the Audit Committee must be able to read and understand financial statements prepared in accordance with U.S. generally accepted accounting principles at the time of their appointment. In addition, the Audit Committee must have at least one committee member who meets the requirements of an “Audit Committee Financial Expert,” as such term is defined in Item 407(d)(5) of Regulation S-K of the Securities Act of 1933.In addition, if an Audit Committee member ceases to be independent for reasons outside the member’s reasonable control, his or her membership on the Audit Committee may continue until the earlier of the Company’s next annual shareholders’ meeting or one year from the occurrence of the event that caused the failure to qualify as independent. If the Company is not already relying on this provision, and falls out of compliance with the NASDAQ requirements regarding Audit Committee composition due to a single vacancy on the Audit Committee, then the Company will have until the earlier of the next annual sha reholders’ meeting or one year from the occurrence of the event that caused the failure to comply with this requirement. The Audit Committee shall cause the Company to provide notice to NASDAQ immediately upon learning of the event or circumstance that caused the non-compliance, if it expects to rely on either of these provisions for a cure period.MeetingsThe Audit Committee shall meet as often as it determines but no less than once per quarter, either in person or telephonically, and at such times and places as the Audit Committee shall determine. The Audit Committee should have unrestricted access to and meet regularly with each of management, the principal internal auditor of the Company and the principal outside auditing firm to discuss any matters that the Audit Committee or any of these groups believes should be discussed. In addition, the Audit Committee or its chairperson should meet with the independent auditors, management and the internal auditor quarterly to review the Company’s financial stat ements. A majority of the members of the AuditCommittee present in person or by telephone shall constitute a quorum. The Audit Committee shall report regularly to the full Board of Directors with respect to its activities.Relationship with Independent AuditorsThe Audit Committee shall be directly responsible, in its capacity as a committee of the Board, for the appointment, compensation, retention and oversight of the work of any registered public accounting firm engaged for the purpose of preparing or issuing an audit report or performing other audit, review or attest services for the Company. In this regard, the Audit Committee shall have the sole authority to (A) appoint and retain, (B) determine the funding for, and (C) when appropriate, terminate, the outside auditing firm, which shall report directly to the Audit Committee. The Audit Committee will be responsible for resolving any disputes between the outside auditing firms and the Company’s management.Responsibilities and DutiesTo fulfill its responsibilities and duties the Audit Committee shall:A. Financial Reporting Processes and Documents/Reports Review1.Evaluate annually the performance of the Audit Committee and reviewand reassess the adequacy of the Audit Committee charter.2.Review and discuss with the independent auditor(s): (A) the scopeof the audit, the results of the annual audit examination by the auditor and any accompanying management letters, and anydifficulties the auditor encountered in the course of their audit work, including any restrictions on the scope of the outsideauditing firm’s activities or on access to requested information, and any significant disagreements with management; (B) any reports of the outside auditing firms with respect to interim periods, as deemed appropriate by the Audit Committee; and (C) any other matters required to be discussed by the independent auditor with the Audit Committee under auditing standards adopted by the Public Company Accounting Oversight Board.3.Review and discuss with management and the independent auditor(s)the annual audited and quarterly unaudited financial statements of the Company, including (A) an analysis of the auditor’s judgment as to the quality of the Company’s accounting principles, setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial statements; (B)the Company’s disclosures under “Management’s Discussion and Analysis of Financial Condition and Results of Operations,”including the development, selection and reporting of accounting policies that may be regarded as critical; and (C) major issues regarding the Company’s accounting principles and financial statement presentations, including any significant changes in the Company’s selection o r application of accounting principles and financial statement presentations.4.Recommend to the Board whether the financial statements should beincluded in the Company’s Annual Report on Form 10-K.5.Evaluate whether management is setting the appropriate tone at thetop by communicating the importance of strong control systems.6.In accordance with Section 404 of the Sarbanes-Oxley Act review anddiscuss the adequacy of the Company’s internal controls, any significant deficiencies and material weaknesses if any in internal controls, and any significant changes in such controls with the Company’s independent auditors, internal auditors and management, and the adequacy of disclosures about changes in internal control over financial reporting.7.Review with the Compa ny’s independent auditors, internal auditorsand management the adequacy and effectiveness of the Company’s information management systems.8.Periodically review and discuss with the Company’s principalinternal auditor the scope of the internal audit plan, results of the audits conducted by the Company’s internal auditors, inclusive of findings, recommendations, management’s response and any significant difficulties encountered during the course of the audit.9.Periodically review and discuss the adequacy and effectiveness ofthe Company’s disclosure controls and procedures and management reports thereon.10.Review disclosures made to the Audit Committee by the Company’sChief Executive Officer and Chief Financial Officer during their certification process for the Form 10-K and 10-Q about anysignificant deficiencies in the design or operation of internal controls or material weaknesses therein and any fraud involving management or other employees who have a significant role in the Company’s internal controls. Revi ew and discuss with management (including the senior internal audit employee) and the independent auditor the Company’s internal controls report and the independent auditor’s attestation of the report prior to the filing of the Company’s Form 10-K.11.Review and timely discuss with management and the principal outsideauditors any material financial or non-financial arrangements ofthe Company which do not appear on the financial statements of the Company.12.Discuss with management any matters that could have a materialimpact on the Company’s financial statements.13.Review annually reports of fees for audit, non-audit and legal feesfor services rendered.14.Review and discuss with the independent auditors their reportregarding (A) all critical accounting policies and practices to be used; (B) all alternative treatments of financial information within generally accepted accounting principles that have been discussed with management officials of the Company, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the principal independent auditors; and (C) other material written communications between the independent auditors and Company management, such as any management letter comments and schedule of unadjusted differences.15.Review with financial management and the principal outside auditingfirm the Company’s Form 10-K and Form 10-Q filings with the SEC (including any amendments thereto containing amended or restated financial statements) prior to their filing or prior to the release of earnings reports. Discuss with management the Company’searnings press releases, including the use of “pro forma” or “adjusted” non-GAAP information, as well as financialinformation and earnings guidance provided to analysts and rating agencies. Such discussion may be done generally (consisting of discussing the types of information to be disclosed and the types of presentations to be made). The chairperson of the Audit Committee may represent the entire Audit Committee for purposes of this review.16.Discuss with management and the independent auditor the effect ofregulatory and accounting initiatives on the Company’s financial statements.17.Ensure that a public announcement of the Company’s receipt of anaudit opinion that contains a going concern qualification is made promptly.18.Review and discuss with management the Company’s major financialrisk exposures and the steps management has taken to monitor and control such exposures, including any risk assessment or risk management policies, and cyber security risk oversight.19.Keep the independent auditor informed of the Committee’sunderstanding of the Company’s relationships and transactions with related parties that are significant to the Company; and review and discuss with the independent auditor the auditor’s evaluation of the Company’s identification of, accounting for, and disclosureof its relationships and transactions with related parties,including any significant matters arising from the audit regarding the Company’s relationships a nd transactions with relatedparties.20.Review and discuss with management its annual and interimevaluation of the Company’s ability to continue as a going concern.B. Independent Auditors1.Approve in advance all auditing services and internalcontrol-related services to be provided by the principal outside auditing firm, including any written engagement letter relatedthereto. By approving the audit engagement, the audit servicecontemplated in any written engagement letter shall be deemed to have been pre-approved.2.Establish policies and procedures for the engagement of theprincipal outside auditing firm to provide permissible non-audit services, which shall require pre-approval by the Audit Committee of all permissible non-audit services to be provided by the outside auditing firm (other than with respect to de minimis exceptions described in Section 10A(i)(1)(B) of the Exchange Act that areapproved by the Audit Committee prior to the completion of theaudit). Ensure that approval of non-audit services are disclosed to investors in periodic reports required by Section 13(a) of the Exchange Act.3.Delegate the authority to grant pre-approval of audit and non-auditservices to one or more designated members of the Audit Committee who are independent directors. Any such delegation shall bepresented to the full Audit Committee at its next scheduled meeting.4.At least annually, (A) consider the independence of the principaloutside auditing firm, including whether the outside auditingfirm’s performance of permissi ble non-audit services iscompatible with the auditor’s independence; (B) obtain and reviewa written report by the outside auditing firm describing anyrelationships between the outside auditing firm and the Company or any other relationships that may adversely affect the independence of the auditor; (C) discuss with the outside auditing firm anydisclosed relationship or services that may impact the objectivity and independence of the auditor; and (D) present to the Board the Audit Committee’s conclusions with respect to the independence of the outside auditing firm.5.Ensure rotation of the audit partners as required by law.6.Review the experience and qualifications of the senior members ofthe independent auditor team and the quality control procedures of the independent auditors.7.Establish policies for the hiring of employees and former employeesof the outside auditing firm.C. Outside AdvisorsThe Audit Committee shall have the authority to retain such outside counsel, accountants, experts and other advisors as it determines appropriate to assist the Audit Committee in the performance of its functions. The Audit Committee shall have sole authority to approve related fees and retention terms and shall receive funding for these appointments and ordinary administrative expenses from the Company.D. Oversight of the Company’s Internal Audit Function1.Review the appointment and replacement of the senior internalauditing employee.2.Review the significant reports to management prepared by theinternal auditing dep artment and management’s responses.3.Discuss with the independent auditor, management and the seniorinternal auditing services employee the audit services department responsibilities, budget and staffing and any recommended changes in the planned scope of the internal audit.4.Review with the senior internal auditing services employee anydifficulties encountered by the audit services function in thecourse of its audits, including any restrictions on the scope of its work or access to required information.E. Ethical and Legal Compliance1.Establish, review and update periodically a code of conduct andethics that applies to the Company’s directors, officers andemployees and ensure that management has established a system to enforce the code of conduct and ethics.2.Approve, if the duty is not delegated to a comparable body of theBoard, all material related party transactions, which refers to transactions required to be disclosed under Item 404 of Regulation S-K of the Exchange Act.3.Review with the Company’s counsel any legal, tax or regulatorymatter that could have a material impact on the Company’s financial statements.4.Establish procedures for the receipt, retention, treatment andcommunication to the Audit Committee of complaints received by theCompany r egarding violations of the Company’s Code of Conduct and Ethics (including suspected fraud), accounting, internalaccounting controls or auditing matters of the Company.5.Establish procedures for the confidential, anonymous submission byemployees of concerns, including concerns regarding questionable accounting or auditing matters.6.Obtain from the independent auditor assurance that Section 10A(b)of the Exchange Act has not been implicated.7.Perform any other activities consistent with this Charter, theComp any’s bylaws and governing law, as the Audit Committee or the Board deems necessary or appropriate.Limitation of Audit Committee’s RoleWhile the Audit Committee has the responsibilities and powers set forth in this Charter, it is not the duty of the Audit Committee to plan or conduct audits or to determine that the Company’s financial statements and disclosures are complete and accurate and are in accordance with generally accepted accounting principles and applicable rules and regulations. These are the responsibilities of management and the independent auditor. Further, it is not the duty of the Audit Committee to conduct investigations or to ensure that the Company and its employees comply with laws and regulations and the Company’s Code of Conduct an d Ethics.。
内部审计管理制度范本第一章总则第一条内部审计管理制度的目的是为了规范和引导企业的内部审计工作，增强企业内部控制的有效性、经济性和合法性，保护企业的利益和资产。
第二条内部审计是指企业的内部审计部门根据法律法规、内部规章制度和审计准则等有关规定，对企业的经营管理活动进行独立、客观、公正的评价和审计，提供独立意见和建议的一种活动。
第三条内部审计部门是企业内部的组织单位，负责独立、客观、公正地开展内部审计工作。
第四条内部审计部门应当遵守法律法规、内部规章制度和审计准则，开展内部审计工作，提供合理的审计意见和建议。
第五条内部审计部门应当设立审计委员会，由公司领导和内部审计部门负责人组成，对内部审计工作进行指导和监督。
审计委员会应当定期开会，研究审计策略和计划，并对审计结果进行评估和追踪。
第六条内部审计人员应当具备专业的知识和技能，具有职业道德和专业操守，保守审计机密，不得泄露企业的商业秘密和保密信息。
第七条内部审计工作应当遵守保密原则，内部审计人员不得利用审计结果谋取个人利益或者泄露给他人。
第八条内部审计部门应当建立健全内部管理制度，规范内部审计工作流程，确保内部审计工作的质量和效果。
第二章内部审计的组织与管理第九条内部审计部门应当具备独立的组织设置和职能划分，直接向公司领导汇报工作。
第十条内部审计部门应当制定内部审计工作计划，明确审计任务和工作重点，确保审计资源的合理配置和利用。
第十一条内部审计部门应当建立健全审计手续和审计标准，确保审计工作的准确性和可靠性。
第十二条内部审计部门应当定期报告审计工作的进展和结果，向公司领导、审计委员会等提供审计报告。
第十三条内部审计部门应当建立健全内部审计人员的考核制度和奖惩机制，激励和约束内部审计人员，确保其工作的独立性和专业性。
第三章内部审计工作的程序与方法第十四条内部审计工作应当按照计划进行，确定审计目标和范围，制定审计计划和工作程序。
第十五条内部审计工作应当通过查阅文件和资料、实地检查、访谈等方式开展，了解企业的经营管理情况。
董事會審計委員會工作細則第一章總則第一條爲完善[ ]公司（簡稱“公司”）董事會的決策程式，加強公司董事會對管理層的有效監督，完善公司治理結構，根據《香港聯合交易所有限公司证券上市规则》（“《香港上市规则》“第3.21、3.22条及附件十四《最佳应用守则企业管治常规守则》的规定，公司董事會特批准及設立董事會審計委員會（簡稱“審計委員會”）。
第二條審計委員會是董事會按照股東大會決議設立的董事會專門工作機構，主要負責貫徹董事會的財務彙報及內部監控原則，負責公司內、外部審計的溝通、監督和核查工作。
第二章人員組成第三條審計委員會由三至七名非執行董事組成，獨立非執行董事應占多數，委員中至少有一名獨立非執行董事爲會計或財務管理專業人士（須符合香港聯交所《香港上市規則》的有關規定）。
第四條審計委員會委員由董事長、二分之一以上獨立董事或者全體董事的三分之一提名，並由董事會任命。
第五條審計委員會設主任委員一名，由審計委員會委員在獨立董事委員中選舉産生，負責主持審計委員會工作。
第六條審計委員會委員任期與董事任期一致。
委員任期屆滿，連選可以連任。
期間如有委員不再擔任公司董事職務，自動失去委員資格，並由董事會根據上述第三至第五條規定補足委員人數。
第三章職責許可權第七條審計委員會的主要職責許可權爲：（一）向董事會提議聘請，重新聘請，罷免外部審計師、對外部審計機構的薪酬及聘用條款提出建議，處理任何有關該外部審計師辭職或者辭退該審計師的問題；（二）檢討及監察外部審計師是否獨立客觀及審計程式是否有效，在審計工作開始前先與審計師討論審計性質、範疇和有關申報責任等相關問題；（三）制定並執行外部審計師提供非審計服務的政策，並就其認爲必須採取的行動或改善的事項向董事會報告，並就可採取的步驟提出建議；（四）審查、監督公司的財務報表、年度報告、中期報告和季度報告的完整性，考慮該等報告及帳目中所反映或需反映的任何重大或不尋常事項，適當考慮任何由公司合資格會計師、審計師、監審機構負責人提出的事項，審閱報表及報告中有關財務申報的重大判斷和決定，特別針對下列事項：1. 會計政策及實務的任何更改；2. 涉及重要判斷的地方；3. 因審計師出現的重大調整；4. 企業持續經營的假設及任何保留意見；5. 是否遵守會計準則；6. 是否遵守本細則第一條所列規則中有關財務申報及其它法律的規定；在執行本項規定時，審計委員會委員須與董事會、高級管理層及合資格會計師聯絡，並與審計師每年至少會晤一次；（五）檢討公司的財務監控、內部控制和風險管理制度；（六）與管理層討論內部控制系統，確保管理層已建立有效的內部控制系統；（七）主動或應董事會的委派，分析、研究內部控制事宜的重要調查結果及管理層回應；（八）負責內部審計與外部審計之間的溝通，確保內部和外部審計工作的協調；確保內部審計功能有足夠資源運作及內部審計在公司的適當地位；檢討並監察內部審計功能是否有效；（九）檢討公司的財務和會計政策與實務；（十）檢查外部審計師出具的管理意見書和審計師就會計記錄、財務帳目或監控系統向管理層提出的任何重大疑問及管理層作出的回應；（十一）確保董事會及時回應外部審計師出具的管理意見書中提出的事宜；（十二）公司董事會要求的其他事宜；（十三）香港聯交所《證券上市規則》附錄十四《企業管治常規守則》規定的其他事項。
FLEXTRONICS INTERNATIONAL LTD.AUDIT COMMITTEE CHARTERAs amended through July 24, 2009I.PurposeThe purpose of the Audit Committee (the “Committee”) is to assist the Board of Directors (the “Board”) of Flextronics International Ltd. (the “Company”) in fulfilling its oversight responsibilities with respect to: ∙the quality and integrity of the Company’s financial statements and accounting practices,∙the independent auditor’s qualifications and independence,∙the performance of the Company’s internal audit function and independent auditors, and∙the Company’s compliance with legal and regulatory requirements.The Committee shall be directly responsible (subject to any limitations or qualifications under Singapore law) for the appointment, compensation, retention and oversight of the work of the Company’s independent auditors (including resolution of any disagreements between management and the auditors regarding financial reporting) for the purpose of preparing or issuing an audit report or performing other audit, review or attest services for the Company, and each independent auditor must report directly to the Committee.The existence of the Committee is not intended to restrict access to the full Board by the Company’s independent auditors. Although the Committee has the responsibilities and powers set forth in this charter, it is not the duty of the Committee to plan or conduct audits or to determine that the Company’s financial statements and disclosures are complete and accurate and are in accordance with generally accepted accounting principles and applicable rules and regulations. These are the responsibilities of management and the Company’s independent auditors.The Committee will also assist the Board in fulfilling its responsibilities with respect to the review and approval of certain merger and acquisition transactions and investment or divestiture transactions (“Transactions”) by the Company valued individually in an amount in excess of $100 million in cash, stock, assumption of debt or a combination thereof. Transactions equal to or less than $100 million in cash, stock, assumption of debt or a combination thereof can be approved by the Company’s Chief Executive Officer.MeetingsII. MembershipandThe Committee shall consist of three or more members of the Board. Each member of the Committee shall be “independent” as defined by the Securities Exchange Act of 1934 and the rules of the Securities and Exchange Commission, the Nasdaq Stock Market Listing Standards and by the Company’s Governance Guidelines. The Committee members will be appointed by the Board and may be removed by the Board in its discretion.Each member of the Committee shall have the ability to read and understand fundamental financial statements and at least one member shall be an “audit committee financial expert” as defined by the rules of the Securities and Exchange Commission. No member of the Committee shall have participated in the preparation of the Company’s or any subsidiary’s financial statements within the prior three years.The Committee shall meet as often as its members deem necessary to perform the Committee’s responsibilities, but in any event not less than four times per year. A majority of the total number of members of the Committee will constitute a quorum for all Committee meetings. When appropriate, the Committee may form, and delegate authority to, subcommittees.The Committee shall periodically meet with the independent auditors and/or Internal Audit outside of the presence of management to discuss internal controls, the fullness and accuracy of the Company’s financial statements and any other matters that the Committee or the auditors believe should be discussed privately. At therequest of the Committee, meetings may be held with members of management or the Company’s internal auditing staff. Any “independent” Board member (as defined above) who so requests may attend any meeting of the Audit Committee.The Committee shall keep minutes of its proceedings, which minutes shall be retained with the minutes of the proceedings of the Board. The Committee shall report to the Board from time to time as requested by the Board.III. Responsibilities and DutiesThe following checklist sets forth the principal responsibilities and duties of the Committee. These items are set forth as a guide with the understanding that the Committee may supplement them as appropriate and may establish policies and procedures from time to time that it deems necessary or advisable in fulfilling its purpose.1.Audit Scope and Plan.a. Review with the independent auditors, the Company’s corporate finance department management(“Finance Management”) and the Director of Internal Audit the audit scope and plan and the use of independent auditors other than the appointed auditors of the Company.b. Inquire of the independent auditors, Finance Management and the Director of Internal Audit the extentto which the audit scope and plan can be relied on to detect material weaknesses in internal controls or the occurrences of fraudulent financial reporting.c. Approve the audit scope and plan.2. At the completion of the annual audit, review and discuss with the independent auditors and Finance Management:a. The Company’s annual financial statements and related footnotes, including all critical accountingpolicies used.b. The results of the independent auditors’ audit of the financial statements and the audit report.c. Any significant changes required in the scope of the independent auditors’ audit plan.d. Any difficulties or disputes with management encountered during the course of the audit, including anyrestrictions on the scope of activities or access to required information.e. Other matters related to the conduct of the audit which are to be communicated to the Committee undergenerally accepted auditing standards.3. At the completion of the annual audit,review and discuss with the independent auditors, Finance Management and the Director of Internal Audit:a. Significant Internal Audit findings during the year, including the status of previous Internal Auditrecommendations and management’s responses.b. Any significant changes required in the scope of the Internal Audit plan.c. Any difficulties or disputes with management encountered in the course of the internal audit process,including any restrictions on the scope of activities or access to required information.d. The Internal Audit Department budget and staffing.e. The Internal Audit Department charter.4. Discuss any comments or recommendations of the independent auditors outlined in their annual management letter. Approve a schedule for implementing any recommended changes and monitor compliance with the schedule.5. In connection with the Committee’s review of the Company’s quarterly financial statements:a. Discuss with the independent auditors and management the results of the independent auditors’ SAS 71review of the quarterly financial statements, including the independent auditors’ judgments about thequality and appropriateness of the Company’s accounting principles, the reasonableness of significantjudgments, the clarity of the disclosures in the Company’s financial statements and any difficultiesencountered during the course of the review.b. Discuss with Finance Management and the independent auditors any significant issues, events andtransactions, any significant changes (or proposed changes) regarding accounting principles, practices,judgments or estimates, any significant reporting issues discussed between management and theindependent auditors, including any significant disagreements, and any significant adjustmentsproposed by the auditors.c. Discuss with the independent auditors alternative treatments of financial information within generallyaccepted accounting principles that have been discussed with Finance Management, ramifications of theuse of such alternative disclosures and treatments, and the treatment preferred by the independentauditors.d. Discuss with the independent auditors any material written communications between the independentauditors and management (such as any management letter or schedule of unadjusted differences).e. Discuss any significant issues reviewed by in-house and outside counsel concerning litigation,contingencies, claims, or assessments.f. Review each earnings release with management prior to public release.g. Review unusual reporting issues prior to the issuance of quarterly earnings releases, if applicable.6. Evaluate the independent auditors’ qualifications, performance, and independence, including that of the lead partner.7. Recommend to the Board of Directors the independent auditors to be nominated for appointment by the shareholders for the current fiscal year.8. Communicate with the independent auditors the Company’s expectations regarding its relationship with the independent auditors, including: (i) the independent auditors’ ultimate accountability to the Committee; and (ii) the authority and responsibility of the Committee to select, evaluate and, where appropriate, replace the independent auditors.9. Consider and review with the independent auditors, Finance Management and the Director of Internal Audit:a. The adequacy of the Company’s internal controls, including computerized information system controlsand security.b. Any related significant findings and recommendations of the independent auditors and internal audittogether with management’s responses thereto.10. Receive from the Chief Financial Officer, Chief Executive Officer, Chief Compliance Officer or Vice President of Internal Audit, and discuss with the independent auditors and Finance Management, any information regarding:a. Any significant deficiencies or material weaknesses in the design or operation of internal controlswhich are reasonably likely to adversely affect the issuer’s ability to record, process, summarize andreport financial information; andb. Any fraud, whether or not material, that involves management or other employees who have asignificant role in the Company’s internal controls.11. Review the process management has established to ensure the integrity of interim reporting, including the system of disclosure controls implemented by management.12. Review and approve all transactions between the Company and any related person that have not otherwise been reviewed and approved by another committee comprised solely of independent directors. “Related-person transaction” shall have the meaning ascribed to such term under applicable law, the rules of the Nasdaq Stock Market and the Company’s Governance Guidelines.13. Pre-approve all auditing services and permitted non-audit services (including the fees and terms thereof) to be performed by the independent auditors, subject to the de minimis exception for non-audit services that are approved by the Committee prior to the completion of the audit.14. Review and approve the Company’s C ode of Business Conduct and Ethics and review on at least an annual basis the Company’s compliance with this policy.15. Review the policies and procedures in effect for the review of officer expenses, purchases and use of corporate assets.16. SEC filings.a. Review the Company’s annual and quarterly reports prior to filing with the SEC.b. Review and provide a report for the annual proxy statement that includes the Committee’s review anddiscussion of matters with management and the independent auditors.17. Maintain procedures to receive, retain and treat complaints regarding accounting, internal accounting controls or auditing matters and for employees to make confidential, anonymous complaints regarding accounting or auditing matters. The Committee shall advise the independent auditors, members of the internal audit staff, and any other member of management or employee, that they may communicate directly with any member of the Committee on a confidential basis.18. Authorize and approve Transactions by the Company valued individually in an amount in excess of $100 million in cash, stock, assumption of debt or a combination thereof.19. Authorize the execution of any such documents or instruments and/or amendment to any existing document(s) or instrument(s) relating Transactions.20. Authorize the affixation of the Common Seal of the Company in accordance with the Company’s Articles of Association to any document or instrument relating to Transactions and/or amendment to any existing document(s) or instrument(s) and/or any other document or instrument incidental or in relation thereto.21. Perform any and all acts which they deem necessary or desirable in connection with the foregoing.22. Have all such other rights and powers as may be lawfully delegated to it by the Board, not in conflict with specific powers conferred by the Board upon any other committee appointed by the Board.23. Review and assess the adequacy of this charter and recommend to the Board of Directors any modifications in the Committee’s duties and responsibilities.24. Risk Assessment.a. Review legal and regulatory matters that may have a significant impact on the financial statements,related Company compliance policies and programs, and reports or inquiries received from regulatorsor law enforcement (such as the SEC, U.S. Department of Justice, Internal Revenue Service,Occupational Safety and Health Administration, the Environmental Protection Agency or others), butexcluding local law enforcement.b. Inquire of the independent auditors, Finance Management, and the Vice President of Internal Auditabout significant risks or exposures and assess the steps management has taken to minimize such risksto the Company, including the Company’s risk assessment and risk management policies.25. Recommend to the Board the independent auditors to be nominated for appointment by the shareholders for the current fiscal year.26. The Committee shall perform any other activities required by applicable law, rules or regulations and perform other activities that are consistent with this charter, the Company’s Articles of Association and governing laws, as the Committee or the Board deems necessary or appropriate.IV. Policies and Procedures.1. Evaluation of Auditors. In evaluating the independence of the independent auditors, the Committee shall:a.Obtain and review, on an annual basis, a letter from the independent auditors describing allrelationships between the independent auditors and the Company required to be disclosed byIndependence Standards Board Standard No. 1; review the extent of non-audit services provided by theindependent auditors and consider whether fees billed for permitted non-audit services are compatiblewith maintaining the independence of the auditors; and review and engage in an active dialogue withthe independent auditors as to the nature, fees, and scope of such relationships, and terminate anyrelationships that the Committee believes could compromise the independence of the auditors.b.Review any material issues raised by (i) the most recent internal quality control review or peer reviewof the independent auditors, or (ii) any inquiry or investigation by governmental or professionalauthorities within the past five years, concerning an independent audit or audits carried out by the firm,and evaluate any steps taken to deal with those issues.2. Evaluation of Financial Statements and Accounting Practices. In overseeing the financial accounting process and the Company’s internal controls, the Committee shall:a.Have authority to resolve disagreements between management and the independent auditors regardingfinancial reporting.b.Have authority to hire and fire the Director of Internal Audit.c.Review with the Chief Financial Officer the activities, organizational structure, and qualifications ofthe internal finance staff.d.Discuss with the independent auditors the quality of the Company’s financial and accounting personneland any relevant recommendations that the independent auditors may have, including those in theindependent auditors’ report to management.3. Access to Information. The Committee shall have unrestricted access to the Company’s personnel and records, and will be given the resources to discharge its duties.V. Authority to Retain AdvisorsThe Committee shall have the authority to obtain advice and assistance from legal or other advisors. The Committee shall have sole authority to retain and terminate any such advisors, including sole authority to approve the advisor’s fees and other retention terms. The Company will provide for appropriate funding, as determined by the Committee, for payment of (i) compensation to any registered public accounting firm employed by the Company for the purpose of preparing or issuing an audit report or performing other audit, review or attest, or any non-audit or other advisory services for the Company; (ii) compensation to any advisors employed by the Committee as provided above; and (iii) ordinary administrative expenses of the Committee that are necessary or appropriate in carrying out its duties.。
