The contents of the enterprise internal control manual include: internal control evaluation guidelines for enterprises, internal control audit guidelines for enterprises, internal control guidelines for listed companies of Shanghai Stock Exchange, internal control guidelines for listed companies of Shenzhen Stock Exchange, information disclosure management measures for listed companies, comprehensive risk management guidelines for central enterprises, internal control evaluation guidelines for commercial banks, internal control guidelines for securities companies, and internal control guidelines for securities investment fund management companies. Guiding Principles for the Construction of Internal Control System of Insurance Companies, Guiding Principles for Internal Control of Insurance Intermediaries (for Trial Implementation) and Measures for the Evaluation of Internal Control of Life Insurance Companies (for Trial Implementation).
Legal basis:
Article 17 of the Company Law of People's Republic of China (PRC) must protect the legitimate rights and interests of employees, sign labor contracts with employees according to law, participate in social insurance, strengthen labor protection and improve the quality of employees.