稽核审计部在二季度主要开展了以下几项工作：按照年度稽核审计工作计划开展审计工作；实施了四个计划外的离任审计项目；追踪对既往审计发现问题的整改；协助XXX集团审计部开展了对公司退保情况的专项审计。
Works of the Audit Department in the second quarter of 2012 include: conduct audit work based on annual audit work schedule; implement four unplanned off-office auditing projects, follow up rectification results of issues found in previous audit works; coordinate with Auditing Department of XXX in special audit on cancellation of insurance.
现将具体情况报告如下：
Now the details are submitted as follows:
一、审计计划执行情况及内控评价
I. Execution of Audit Plan and Internal Control Evaluation
二季度陆续启动了广东、江苏、辽宁、山西、河北和总公司银行保险部等六个审计项目，并实施了四个高级管理人员的离任审计；出具了人力资源部和广东分公司的审计报告以及四份离任审计报告；形成了对团险业务部、江苏、辽宁、山西和河北的审计报告初稿；对总公司银行保险部的审计正在进行过程中。下表是截止到二季度末审计项目的进展情况和内控评价。
In Q2 of 2012, six auditing projects on Guangdong Branch, Jiangsu Branch, Liaoning Branch, Shanxi Branch, Hebei Branch and Department of Banking & Insurance of the Head Office are launched successively, as well as off-office auditing projects on four senior managers; during this period, audit reports of Human Resources Department and Guangdong Branch and four off-office audit reports are issued; drafts of audit reports on Group Insurance Business Department, Jiangsu Branch, Liaoning Branch, Shanxi Branch, Hebei Branch are prepared; audit on Department of Banking & Insurance of the Head Office is under way. The table below lists progress of the auditing projects and internal control assessment as of the end of Q2 of 2012.

发现的主要问题：Main issues:
1．人才储备和培养计划缺失。
1. There is no talent reservation and cultivation plan;
2．内部控制的制度设置缺失。
2. There is no internal control system;
3. 事项审批权限的制度设置缺失。
3. There is no examination and approval authority setting system;
4. 网络培训平台E-learning的实际培训效果有待检验。
4. Actual training effect of network training platform E-learning is to be examined;
5. 《董事会提名与薪酬委员会议事规则》中关于高级管理人员的定义需修订。
5. Definition of senior manager in Nomination of Board of Directors and Rules of Procedure of Compensation Committee needs to be revised;
6. 员工离职环节存在工作交接不力、IT系统权限删除不及时的情况。
6. Handover work does not do well in case of employee turnover, and IT system authority is not deleted timely.
整改措施：
Rectification measures:
1．设定储备人才标准，按照储备人才特点制定人才培养计划。12月底前完成。
1. Establish talent reservation standard and formulate talent cultivation plan based on different characteristics of talents. The work should be completed prior to the end of December, 2012.
2．公司的内部控制职能渗透在各个部门的工作当中，同时计划财务、风险管理、法务合规、稽核审计、党务监察等部门从事前、事中、事后等环节对内部风险进行监督和检查。在下一阶段重检部门职责时，将对各部门承担的内控责任加以明确。12月底前完成。
2. Internal control of the company should be followed through in daily work of all departments; meanwhile, departments including finance, risk management, legal compliance, audit and party affairs supervision should carry out internal risk supervision and examination through the whole process. When rechecking department responsibilities at the next stage, internal control responsibilities of each department should be identified, and the work should be completed prior to the end of December, 2012.
3．公司办公室牵头有关部门建立相应制度，对事项审批中的会签部门做出规定。由于涉及公司各部门的审批事项，具体完成时间尚在讨论中。
3. Office of the company should coordinate with related departments in establishing corresponding system, and stipulate countersign department for matter approval. Completion time of this work is still under discussion as it relates to approval matters of various departments of the company.
4．与合作单位联系协商在系统中设定培训效果评估表安排学习者填报，了解学员培训效果；对评估结果进行总结。9月底前完成。
4. Communicate and coordinate with cooperator to formulate training effect evaluation table and arrange participants to fill in the table, learn about training achievement, summarize evaluation result, and the work should be completed before the end of September, 2012.
5．与董办进行沟通，建议对此项内容进行修订。12月底前完成。
5. Communicate with Office of the Board of Directors, it is suggested to revise this item before the end of December, 2012.
6．进一步理顺员工离职流程；集中删除已离职员工的系统权限。6月底前完成。
6. Straighten out employee turnover process, and delete all system authority of leaving employees, which should be completed before the end of June, 2012.

译者：Joanna（品格首席综合类英语翻译）

本文由北京翻译公司品格翻译提供，未经允许，不得转载。