安永_中国大陆和香港的金融业内部审计监管政策和活动——2025年第三季度

Financial industry internal audit regulatory policy and activities in the Chinese mainland and Hong Kong – Q3 2025 | 1In 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 auditregulatory policy and activities in the Chinese mainland and Hong Kong – Q3 202523 October 2025123Chinese mainland financial industry regulationsChinese mainland financial industry regulatory enforcements and internal audit focusHong Kong financial industry regulatory updates▪Implementation rules on Audit Law▪Suitability management of products by financial institutions▪Consumer interest protection ▪Anti-money laundering (AML)▪Trust company management, culture development and green trust ▪Classification evaluation of securities companies▪Securities alternative investment and private fund subsidiaries▪Local asset management company▪Insurance capital margin management▪Internet marketing by futures companies▪Classification rating for non-bank payment institutionsMajor areas：Main topics of internal audit related regulations：▪Information technology and data governance (overall financial industry)- Misconduct in system management- Misconduct in data management▪Wealth management business ▪Insurance capital utilization and managementRegulations and regulatory activities:456The Institute of Internal Auditors (IIA)Fourth digital intelligence audit forum successfully heldInternational internal audit activities updatesChinese mainland internal audit activities updatesHong Kong financial industry enforcements ▪Open for public comment: organizational behavior topical requirement▪2026 Risk in Focus reportMajor areas:▪Virtual asset▪Securities market▪Environmental, Social and Governance▪Other regulatory updates▪Anti-Money Laundering and Counter-Terrorist Financing (AML/CFT)▪Payment systems and stored value facilities ▪Misconduct in fund management activities▪Related party transactionsFinancial industry internal audit regulatory policy and activities in the Chinese mainland and Hong Kong – Q3 2025 | 21. Chinese mainland financial industry regulationsIn Q3 2025, the National Financial Regulatory Administration (NFRA), People’s Bank of China (PBOC), China Securities Regulatory Commission (CSRC), China Trustee Association and other organizations have issued new