What are the responsibilities of internal auditors of listed companies?

The first is to evaluate the reasonable, sound and effective implementation ability and results of the internal control system. Emphasis should be placed on the implementation effect and audit rectification suggestions.

Second, evaluate the implementation (monitoring) process and results of enterprise decisions. Emphasis should be placed on four aspects: management process, technical parameters, assessment standards and business objectives.

Third, evaluate the performance of different management (managers) of the company during their tenure or departure. Emphasis should be placed on the responsibility of "term of office".

Fourth, participate in the company's major decisions in advance and propose a risk assessment plan. Emphasis should be placed on obtaining the right to participate in internal audit.

Fifth, always ensure the independence of internal audit in operating mechanism, human resources, capital budget and business operation.

Sixth, evaluate and supervise the standardization and effectiveness of accounting and financial management, and put forward rectification measures and suggestions.