中国大陆和香港的金融业内部审计监管政策和活动-2026年第一季度

29April2026 In Q1 2026, regulatory policies continued to intensify, and the process of financial market standardization is accelerating.Internal audit departments within financial institutions can focus on key areas such as loan operations, information This article aims to provide insights and highlights on regulatory requirements and areas of focus related to internal auditsinthe financial industry across the Chinese mainland and Hong Kong. It also covers the activities of international and Chinese 1. Chinese mainland financial industry regulations In Q1 2026, the National Financial Regulatory Administration (NFRA), the People’s Bank of China (PBOC), the China SecuritiesRegulatory Commission (CSRC),theState Administration of Foreign Exchange (SAFE), the China Banking Association (CBA),the Insurance Association of China (IAC) and other organizations issued new regulations or self-regulatory rules for banks, Key regulations related to internal audit, as well as focus areasforinternal audit teams in in the Chinese mainland in Q1 2026, Anti-money laundering (AML) ▪In January, PBOC and seven other departments jointly issued theAdministrative Measures for Special Anti-MoneyLaundering Prevention Measures. Financial institutions should further enhance their internal control systems forspecial anti-money laundering prevention measures, strengthen mechanisms for verifying risk lists, and enhance ▪The establishment and effectiveness of internal control systems for special anti-money laundering prevention ▪The timeliness and effectiveness of the implementation of special AML prevention measures ▪Compliance with confidentiality obligations ▪Procedures for lifting special measures and handling objections Performance benchmarks for publicly offered securities investment funds ▪In January, to improve fund managers’ internal control and management mechanisms and protect the legitimaterights and interests of investors, CSRC developed theGuidelines on Performance Benchmarks for Publicly OfferedSecurities Investment Funds, and AMAC released theOperational Rules on Performance Benchmarks for Publicly Information disclosure for private investment funds ▪In February, CSRC issuedthe Measures for the Supervision and Administration of Information Disclosure of PrivateInvestment Funds, to further clarify the responsibilities of private fund managers and private fund custodians oninformation disclosure, standardize private fund information disclosure practices, and protect the legitimate rights and Explicit disclosure of comprehensive financing costs for personal loan business ▪In March, NFRA and PBOC jointly issued theRegulations on Explicit Disclosure of Comprehensive Financing Costs forPersonal Loan Business, to further safeguard the personal loan market order and protect the legitimate rights andinterests of financial consumers. When conducting relevant business audit, internal audit departments of financial Regulatory rating of wealth management companies ▪In March, to strengthen the regulatory framework for wealth management companies and promote differentiateddevelopment and regulatory model in line with their capabilities, NFRA issued theInterim Measures for the RegulatoryRating of Wealth Management Companies. The measures clarify rating elements and methodologies as well as basic Management of overseas lending by domestic enterprises ▪In March, PBOC and SAFE jointly issued theNotice on issuance of the Administration Measures of Overseas Lending byDomestic Enterprises, to further support and regulate domestic enterprises on overseas lending business. The Measures stipulate that overseas lending businesses in both domestic and foreign currency by domesticenterprises shall be brought under unified management. They clarify that the upper limit of the overseas lendingbalance is linked to the enterprise's owner's equity and specify the management requirements and fund-usage Product suitability management for commercial banks ▪In March, CBA released theSelf-Disciplinary Rules for Product Suitability Management of Commercial Banks, to furtherclarify the self-disciplinary requirements for commercial bank suitability management, including the scope of applicableproducts, product risk classification and standards, general requirements and principles for product risk classification, Internal audit departments of commercial banks should pay close attention to the fulfillment of suitability management Product suitability management for insurance products ▪In March, CIA released theSelf-Disciplinary Rules for Product Suitability Management of Insurance Products, whichrequires an end-to-end management framework covering product classification, sales qualifications, customer Internal audit departments of insurance institutions may refer to the Self-Disciplinary Rules and review the 2. Chinese mainland financial industry regulatory enforcements and internal In Q1 2026, areas of regulatory enforcement continued to