Property development was another problem cited by the auditor. China National Tobacco Corp invested 681 million yuan to make a golf course without following regulations, the auditor said.
From 2005 to 2013, nine subsidiaries of the tobacco monopoly went over-budget by 6.1 billion yuan on construction projects without gaining approval from their own head office, the auditor said.
An affiliated company of China Metallurgical also forked out 576 million yuan from 2007 to 2012 to make a golf course, the auditor said.
In a separate report released on Monday and detailed in the official Xinhua News Agency, the auditor said around 6.7 billion yuan was misappropriated in building and operating a trans-regional power transmission project.
Accounting and procurement irregularities, particularly in the absence of public tender for contracts, also were common.
At China Resources, for example, subordinate companies in 2012 failed to follow procedures to contract supplies and services for 586 projects, involving 11.7 billion yuan worth of tenders, the auditor said.
From 2006 to 2013, the auditor said nine CNPC subsidiaries including Fushun Petrochemical Corp did not use an open tender for procurement contracts worth 26 billion yuan.
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And at China State Shipbuilding Corp, more than 6 billion yuan worth of contracts in 2012 lacked public tender or rigorous inquiry, the auditor said.
Each of the 11 companies, including China South, China Metallurgical and China National Tobacco, issued statements offering solutions to the problems raised.
In a filing to stock exchanges in Shanghai and Hong Kong, for instance, CNPC's PetroChina said the company had worked out measures to rectify the problems cited.
"Apart from those that need government approvals, the rest of the problems have been rectified and relevant officials were made accountable," PetroChina said. "The problems unveiled in the audit do not have major impact on the company's overall performance and financial reports."
China Resources said the audit "objectively reflected" the group's operation and financial management, and said it would strengthen its internal controls and improve its management.
The company said 38 employees were held responsible for the problems raised.