2025Q3内地与香港金融内审动态|Chinese Mainland&HK Financial Sector IA Brief

摘要：2025年三季度，监管机构进一步推动金融开放，同时加强行业监管，保持处罚高压态势，金融机构内部审计作为核心部门，应持续关注监管趋势和政策，支持机构落实新规、防控风险、合规经营、提升治理效能。

2025年三季度，监管机构进一步推动金融开放，同时加强行业监管，保持处罚高压态势，金融机构内部审计作为核心部门，应持续关注监管趋势和政策，支持机构落实新规、防控风险、合规经营、提升治理效能。

本篇文章旨在梳理2025年三季度内地与香港的金融行业内部审计工作相关政策、监管关注重点及国际和中国内部审计协会动态等，供各金融机构首席审计执行官及内部审计职能的团队成员参考。

获取完整版中文报告请见《2025年三季度内地与香港地区金融行业内部审计相关监管政策与动态》

In Q3 2025, financial regulatory supervision continued to open up financial markets, while strengthening industry supervision and penalties. As a core department of financial institutions, internal audit should consistently monitor regulatory trends and policies, supporting institutions in implementing new regulations, managing risks, ensuring operational compliance and enhancing governance efficiency.

This article aims to provide insights and highlights on regulatory requirements and areas of focus related to internal audits in the financial industry across the Chinese mainland and Hong Kong. It also covers the activities of international and Chinese internal audit associations in Q3 2025, providing references for chief audit executives and internal audit teams.

Financial industry internal audit regulatory policy and activities in the Chinese mainland and Hong Kong - Q3 2025

安永团队可提供的服务

内部审计体系提升

基于公司转型或提升的需求，对现有的内审体系进行诊断、转型和提升，可涵盖内审职能、架构、岗位、流程、模型、工具等各个方面。

内审项目实施支持

针对各类内部审计项目，提供外包或协包服务，在完成审计工作的基础上，实现对现有审计项目的质量提升与知识转移。

内审质量外部评估

根据相关指引对内部审计质量进行全面评估，识别差距，提供改进方案，并出具评估报告。

Services that EY can offer:

Internal audit frame work enhancement

Based on the company's transformation or enhancement needs, evaluate, redesign and improve the existing internal audit framework, covering functions, structure, positions, processes, models and tools.

Support for internal audit project implementation

Provide outsourcing or co-sourcing services for various types of internal audit projects and achieve quality improvement and knowledge transfer for existing audit projects in addition to the completion of audit work.

External assessment for internal audit quality

Conduct a comprehensive assessment of the quality of internal audit in accordance with relevant guidelines, identify gaps, provide remediation plans and issue assessment report.

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