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| Notice of China Insurance Regulatory Commission on Issuing the Measures for the Administration of Auditing of Directors and Senior Managers of Insurance Companies | | 中国保监会关于印发《保险公司董事及高级管理人员审计管理办法》的通知 |
(No.78 [2010] of China Insurance Regulatory Commission) | |
（保监发〔2010〕78号） |
All insurance companies and local offices of China Insurance Regulatory Commission: | |
各保险公司、各保监局： |
To strengthen the supervision and administration of directors and senior managers of insurance companies, promote the establishment and improvement of the risk prevention mechanism in insurance companies, and regulate the relevant audit work, China Insurance Regulatory Commission (hereinafter referred to as the “CIRC”) formulated the Measures for the Administration of Auditing of Directors and Senior Managers of Insurance Companies, which are hereby issued to you for your compliance and implementation. | |
为加强对保险公司董事及高级管理人员的监督管理，促进保险公司建立健全风险防范机制，规范相关审计工作，我会制定了《保险公司董事及高级管理人员审计管理办法》，现予印发，请遵照执行。 |
China Insurance Regulatory Commission | |
中国保险监督管理委员会 |
September 2, 2010 | |
二○一○年九月二日 |
Measures for the Administration of Auditing of Directors and Senior Managers of Insurance Companies | |
保险公司董事及高级管理人员审计管理办法 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 To strengthen the supervision and administration of directors and senior managers of insurance companies, promote the establishment and improvement of the risk prevention mechanism in insurance companies, and regulate the relevant audit work, these Measures are formulated in accordance with the Insurance Law of the People's Republic of China and other provisions. | | 第一条 为加强保险公司董事及高级管理人员的监督管理，促进保险公司建立健全风险防范机制，规范相关审计工作，根据《中华人民共和国保险法》和其他规定，制定本办法。 |
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| Article 2 The term “auditing of directors and senior managers” as mentioned in these Measures refers to the audit inspection of the business operation and management conducted by directors and senior managers of insurance companies during their term of office and the audit activities to objectively assess the liabilities they shall assume according to their functions, including incumbent audit, leaving-office audit and special audit. | | 第二条 本办法所称董事及高级管理人员审计，是指对保险公司董事及高级管理人员在任职期间所进行的经营管理活动进行审计检查，客观评价其依据职责所应承担责任的审计活动。包括任中审计、离任审计和专项审计。 |
The term “incumbent audit” refers to the periodic audit of an incumbent director or senior manager at the prescribed intervals. | |
任中审计是指按照规定的间隔期限，对在任董事及高级管理人员进行的阶段性审计。 |
The term “leaving-office audit” refers to the appraisal audit of the duty-related acts of a director or senior manager during his term of office when he leaves his post for the expiration of his term of office, job transfer, resignation, removal of a title, removal from office, retirement or any other reason. | |
离任审计是指对因任期届满、工作调动、辞职、免职、撤职、退休等原因离开工作岗位的董事及高级管理人员，对其在本岗位任职期间的职务行为进行的评价性审计。 |
The term “special audit” refers to the specific audit of a director or senior manager who may be liable for a serious regulatory violation, financial irregularity, fraud or any other circumstance in a company. | |
专项审计是指因公司出现重大违规、财务异常或舞弊等情形，对可能负有责任的董事及高级管理人员进行的特定审计。 |
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| Article 3 The audit objects of directors and senior managers of an insurance company shall include the following personnel: | | 第三条 保险公司董事及高级管理人员审计对象包括下列人员： |
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| 1. chairman of the board of directors and other executive directors; | | （一）董事长及其他执行董事； |
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| 2. members of the management of the head office; | | （二）总公司管理层成员； |
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| 3. the general manager, deputy general managers and assistants to the general manager of a provincial branch company; | | （三）省级分公司总经理、副总经理、总经理助理； |
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| 4. the general manager of a branch company or central sub-branch company; and | | （四）分公司或中心支公司总经理； |
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| 5. any other person who has the same power as any of the aforesaid personnel. | | （五）具有与上述人员相同职权的其他人员。 |
An insurance company shall be encouraged to audit any other senior manager or manager at a key position according to the provisions of these Measures. | |
鼓励保险公司按照本办法的规定，对其他高级管理人员或关键岗位管理人员进行审计。 |
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| Article 4 The auditing of a director or senior manager of an insurance company shall mainly cover the audit object's responsibilities for the following matters during a specific period within the scope of his functions: | | 第四条 保险公司董事及高级管理人员审计内容主要包括审计对象在特定期间及职权范围内对以下事项所承担的责任： |
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| 1. authenticity of business performance; | | （一）经营成果真实性； |
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| 2. compliance of business operations; and | | （二）经营行为合规性； |
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| 3. effectiveness of internal control. | | （三）内部控制有效性。 |
An insurance company shall be encouraged to appraise the scientificity of business decisions made by the audit object and his business performance when the aforesaid audit is completed. | |
鼓励保险公司在完成以上审计内容的同时，对审计对象进行经营决策科学性和经营绩效评价。 |
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| Article 5 An insurance company shall, according to the requirements of these Measures, formulate the detailed rules for the implementation of auditing of directors and senior managers of this company, strengthen the audit planning of directors and senior managers, rationally allocate audit resources, and avoid repeated audit and omissions in audit. | | 第五条 保险公司应当根据本办法要求，制定本公司董事及高级管理人员审计实施细则，加强董事及高级管理人员审计规划，合理配置审计资源，避免重复审计和审计遗漏。 |
An insurance company shall link audit results with the assessment, appointment, and punishment and reward of directors and senior managers, and make the audit more authoritative. | |
保险公司应当将审计结果与董事及高级管理人员的考核、任用、奖惩挂钩，提高审计工作的权威性。 |
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| Chapter II Organization and Implementation of Auditing | | 第二章 审计的组织与实施 |
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| Article 6 An insurance company shall hire an external audit institution to conduct an audit of the chairman of the board of directors, the general manager or the chief auditor. The audit department of an insurance group company may organize an audit of the chairman of the board of directors or the general manager of a subordinate insurance company or insurance asset management company thereof. | | 第六条 对保险公司董事长、总经理和审计责任人进行审计，应当聘请外部审计机构实施。其中，对保险集团公司下属保险子公司和保险资产管理公司董事长和总经理进行审计的，可以由其集团公司审计部门组织实施。 |
The internal audit department of an insurance company or an external audit institution shall organize an audit of any other senior manager. | |
对其他高级管理人员进行审计，由保险公司内部审计部门或外部审计机构组织实施。 |
For an insurance company which has not implemented the centralized audit system, the specific audit institution and personnel shall be determined under the principle of auditing the personnel at the next lower level. | |
未实行审计集中制的保险公司，应当按照下审一级的原则确定具体审计机构和人员。 |
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| Article 7 The board of directors of an insurance company shall be responsible for hiring an external audit institution to audit a director or senior manager of the company. The audit committee of the board of directors shall issue written opinions on the independence of the external audit institution. | | 第七条 实施保险公司董事及高级管理人员审计的外部审计机构应当由保险公司董事会负责选聘。董事会审计委员会应当对外部审计机构的独立性出具书面意见。 |
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Article 8 An external audit institution hired to audit a director or senior manager of an insurance company shall meet the following conditions:
．．．．．． | | 第八条 受聘进行保险公司董事及高级管理人员审计的外部审计机构应当具备以下条件：
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