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/internal-audit-master — Internal Audit Management Master Process
Complete Audit Management Process
Step 1：审计计划制定
→ 执行 annual-audit-planning
→ 确定本年度审计范围和重点
Step 2：现场审计执行
→ 执行 process-compliance-audit（合规性审计）
→ 执行 fraud-investigation（如有舞弊线索）
→ 记录发现、编制底稿
Step 3: Audit Finding Remediation Tracking → Execute audit-finding-tracking → Follow up on remediation and verify effectiveness
Step 4: Comprehensive Audit Management Report → Summarize audit results for the full period → Report to the Audit Committee
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## 第一步：审计计划制定
**执行 Skill：** `annual-audit-planning`
□ Execution status: [Success/Failure]
□ Annual audit plan confirmation: □ Audited units/processes: [X] □ Planned audit days: [X] person-days □ Audit budget: [X] ten-thousand yuan
□ Risk priority ranking: □ High risk: [X] items → prioritize scheduling □ Medium risk: [X] items □ Low risk: [X] items → can be deferred
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## 第二步：现场审计
**执行 Skill：** `process-compliance-audit`
□ Execution status: [Success/Failure/Partially completed]
□ Audited units/processes: [X] □ Number of findings: □ 🔴 Major: [X] items □ ⚠️ Moderate: [X] items □ ✅ Low: [X] items
□ Major compliance issues: [✅ None / 🔴 X items must be escalated immediately]
**执行 Skill：** `fraud-investigation`（仅当有舞弊线索时）
□ Execution status: [Success/Failure/Not applicable]
□ Fraud investigation findings: □ Fraud type: [...] □ Amount involved: [X] ten-thousand yuan □ Personnel involved: [Name/Position] □ Must escalate: [✅ Yes / ⚠️ No]
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## 第三步：整改跟踪
**执行 Skill：** `audit-finding-tracking`
□ Execution status: [Success/Failure/Not applicable]
□ Remediation status summary (as of report date): □ High priority requiring remediation: [X] items □ Remediation completed: [X] items □ Remediation in progress (not overdue): [X] items □ Overdue and not remediated: [X] items
□ Verification results: □ Verified remediation effective: [X] items □ Requires secondary verification: [X] items
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## 第四步：综合管理报告
═══════════════════════════════════════ Internal Audit Management Report Reporting period: [YYYY QX / Annual] Cut-off date: [YYYY-MM-DD] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
[Core Conclusions] Overall internal control health: [✅ Good / ⚠️ Material deficiencies exist / 🔴 High risk] Audit plan execution rate: [X]%
□ Audit plan execution: [one-sentence summary] □ Major findings: [one-sentence summary] □ Remediation health: [one-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[I. Audit Plan Execution Status]
□ Planned audited units/processes: [X] □ Actually completed: [X] □ Execution rate: [X]% □ Reason for deviation: [description]
□ High-risk area audits: □ Covered: [X] / Planned [X]
[II. Summary of Audit Findings]
□ Total findings: [X] items □ 🔴 Major: [X] items □ ⚠️ Moderate: [X] items □ ✅ Low: [X] items
□ Summary of high-priority findings: □ [Finding 1] — Impact [financial/compliance/operational] — Remediation owner [X] — Remediation deadline [YYYY-MM-DD] □ [Finding 2] — ...
[III. Fraud Investigation Status] (if any)
□ Investigations initiated: [X] cases □ Amount involved: [X] ten-thousand yuan □ Closed cases: [X] cases □ Under investigation: [X] cases
[IV. Rectification Tracking Status]
□ Rectification rate (completed/requires rectification): □ 🔴 Major: [X]% rectification completed □ ⚠️ Moderate: [X]% rectification completed
□ Overdue and not rectified: [X] items — escalated to [CFO/CEO/Audit Committee]
[V. Risk Assessment and Recommendations]
□ Overall internal control status: [✅ Good / ⚠️ Material weaknesses exist / 🔴 High risk] □ Main risk areas: □ [Risk 1] — Recommend [description] □ [Risk 2] — Recommend [description]
[VI. Key Points of Next Audit Plan]
□ High-risk areas: [...] □ Changes to watch: [business expansion/new systems/organizational changes]
═══════════════════════════════════════ Prepared by: [Audit Director/Audit Manager] Reviewed by: [Audit Committee Chair] ═══════════════════════════════════════
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## 升级触发条件
- 发现 🔴 Major 缺陷
- 舞弊调查涉及管理层
- 财务影响 > [X] 万元
- 整改超期且被审计单位无合理解释
- 外部监管调查启动
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*Finance Skills — internal-audit-master atomic skill*