英文【安永】金融业内部审计中国大陆和香港的监管政策和活动——2025年第二季度

Financial industry internal audit regulatory policy and activities in Mainland China and Hong Kong – Q2 2025 | 1In Q2 2025, financial regulatory supervision continued to intensify, with a series of new rules being issued to strengthen oversight across multiple sectors including but not limited to corporate governance, data security, insurance sector, and fund and asset management industry. Faced with a complex environment and prominent risks such as violations of regulations in insurance industry and suitability management issues in fund management industry, internal audit within financial institutions, as a key line of defense, is playing an increasingly vital role in risk identification, compliant and stable operations, and implementation of new regulations.This article aims to provide insights and highlights on regulatory requirements and focuses related to internal audits in the financial industry in the Mainland China and Hong Kong. It also covers the activities of international and Chinese internal audit associations in Q2 2025, providing a point of reference for chief audit executives and internal audit teams. Financial industry internal auditRegulatory policy and activities in Mainland China and Hong Kong – Q2 202514 July 202512Mainland China financial industry regulationsMainland China financial industry regulatory enforcements and internal audit focusCorporate governanceBank card clearing institutions managementConsolidated Supervision of Insurance GroupsInsurance funds managementUniversal life insuranceData security managementRegulatory rules for raised funds of listed companiesMajor areas：Main topics of internal audit related regulations：Misconduct in insurance businessMisconduct in sales practiceMisconduct in fee managementMisconduct in channel managementCybersecurity incident managementMarket risks managementCredit risk mitigation warrant businessAnti-money laundering and counter-terrorist financing management for dealers in precious metals and stonesMisconduct in fund sales and asset management and deficiencies in investor suitability managementMisconduct in operationsSuitability management deficienciesMisconduct in information disclosure34Hong Kong financial industry regulatory updatesHong Kong financial industry enforcementLocal audit bureau activitiesRegulations and regulatory activities:Consultation on virtual asset OTC dealing and custodian servicesGuideline on supervision of licensed stablecoin issuersAML/CFT requirements for regulated stablecoin activitiesStaking services for virtual assetsUncertificated securities marketFast track collective investment scheme approvalRemote account openingProtecting customers from online fraud Client asset protectionInternal control failures over securities lending and margin financingMisconduct of ultimate beneficial owner of listed companyMajor areas：5China Institute of Internal Audit (CIIA)China internal audit activities updates Financial industry internal a