Relevant personnel of the business department and branches directly engaged in business activities have the obligation to report the defects of internal control to the securities company and correct them in time; Relevant personnel shall bear the main responsibility for the risks and losses caused by the violation of internal control within the scope of their duties.
Article 133 A securities company shall set up a supervision and inspection department or post to independently perform supervision and inspection functions such as compliance inspection, financial audit, business audit and risk control. Be responsible for putting forward improvement suggestions for internal control defects and urging relevant responsible units to improve in time.
The supervision and inspection department is responsible to the board of directors of securities companies, and reports to the management and the board of supervisors on the construction and implementation of internal control of securities companies.
Article 134 A securities company shall be equipped with senior managers who shall be responsible for supervising, inspecting and evaluating the internal control of the securities company. Senior managers and heads of supervision and inspection departments may attend meetings of securities companies as nonvoting delegates.
The senior management of the supervision and inspection department of a securities company shall not concurrently be the person in charge of the business department.
Article 135 A securities company shall equip the supervision and inspection department with enough professionals with legal, accounting, computer and related business skills and experience, ensure that the personnel of the supervision and inspection department have professional ability, and provide necessary conditions for the supervision and inspection department and personnel to perform their duties.
The personnel list of the supervision and inspection department of a securities company shall be filed with the dispatched office of the China Securities Regulatory Commission where the securities company is registered.
Article 136 The supervision and inspection department of a securities company shall strengthen on-site inspection, off-site inspection, routine audit and unconventional audit on the implementation of internal control, and report the inspection results to the dispatched office of China Securities Regulatory Commission where the securities company is registered.
The supervision and inspection departments of securities companies shall bear corresponding responsibilities for ineffective supervision and inspection, concealment of problems found, etc.
Article 137 All departments and personnel of a securities company shall actively cooperate with the work of the supervision and inspection department, and shall severely deal with acts of refusing or obstructing the work of the supervision and inspection department, as well as attacking, retaliating against or framing the supervision and inspection personnel according to law.
Article 138 A securities company shall actively cooperate with the China Securities Regulatory Commission and the external audit institutions to inspect and evaluate the internal control of the securities company, and shall not interfere or obstruct in any form.
Article 139 A securities company shall specify the internal control responsibilities of the board of directors, the board of supervisors and the manager.
(a) the board of directors is responsible for the supervision, inspection and evaluation of the establishment and implementation of various internal control systems of securities companies, and is ultimately responsible for the effectiveness of internal control; Conduct a comprehensive internal control inspection and evaluation at least once a year, and form a corresponding special report.
The board of directors shall carefully study and supervise the implementation of the problems and suggestions put forward by the China Securities Regulatory Commission, the external audit institutions and the supervision and inspection departments of securities companies on the internal control of securities companies.
(2) The Board of Supervisors shall supervise the performance of duties by the board of directors and managers, make necessary inspections on the financial status of the securities company and the construction and implementation of internal control, urge the board of directors and managers to correct the defects of internal control in time, and bear corresponding responsibilities for ineffective supervision and inspection.
(3) Managers of securities companies are responsible for establishing and improving the organizational structure with clear responsibilities and clear procedures, organizing the identification and evaluation of various risks, establishing and improving effective internal control mechanisms and internal control systems, correcting defects and problems in internal control in time, and taking corresponding responsibilities for ineffective internal control and failure to correct internal control defects in time.
Article 140 A securities company shall establish and improve the mechanism for correcting and handling internal control defects, put forward rectification opinions and measures according to the results of internal control inspection and evaluation, urge the competent business departments and branches to implement them, and follow up the implementation.