The internal audit of AMC is an independent unit, directly subordinate to the board of directors; except for the report at the regular meeting of the board of directors, and report to the Chairman, Independent Directors and Audit Committee on a monthly basis or as necessary.
 The internal audit charter specifies the internal control of internal audit and review of the company's operating procedures and report if such controls or actual practice is appropriate ,effective and efficiency；The scope cover the operation of AMC and her subsidiaries.
 The audit work is mainly carried out in accordance with the audit plan approved by the board of directors, which is formulated based on the identified risks. Also perform project audits or reaudit as needed.
Combining the above-mentioned general audits and execution of projects, this provides situation of internal control function to the management. With timely provides, it also act as another information channel that will help the management to find out if there is a existing or potential deficiencies
 Internal audit reviews the self-inspection performed by each unit, including checking whether the operation is implemented and reviewing the documents to ensure the quality of the implementation. Then, summary and reportof the self-inspection to the chairman and the board of directors.