Audit files audit organs regulations (November 28, 2012, the Audit Commission, the national archives released 10th as of January 1, 2013) first in order to regulate the management of audit archives, maintain the integrity and security of audit files, ensuring the quality of audit files, play the functions of audit files, according to the People's Republic of China archive law and the People's Republic of China audit law and other relevant laws and regulations, this provision is enacted.
Article audit files in these rules refers to audit the audit institutions (including the special audit investigation) formed directly in the activities of the State and society are of conservation value of text, graphics and other forms of history.
Audit files are part of the national archives.
Article auditing by the auditing departments subject archives Administration Department of archives management of supervision and guidance in audit institutions and archives Administration Department of auditing archival work in their respective areas of responsibility.
The fourth audit institutions shall centralize and unify the management of audit archives.
Fifth audit institutions shall set up archival institution or full-time (part-time) of archivists, this unit is responsible for the audit files.
Sixth article quality is the basic requirement of audit archives: audit documentation should be true, complete, valid, standardized, and document the formation and characteristics of the material, keep the documents and materials of the organic link between different value, easy to keep and use.
Seventh file materials should be in accordance with the conclusions of the audit class, prove that class, item type, reference type 4 arranged unit.
Eighth scope of audit documentation archive:
(A) conclusion class file material: superior organ (led) on the audit project formed of audit to love, and important information catalogue, audit information instructions of situation description, and audit report, and audit decided book, and audit transferred processing book, conclusion class report, and the related of trial submissions, and audit Business Conference records, and summary of, and was audit object on audit report of written views, and audit group of written description,.
(Ii) that files: undertaking audit unit, audit working papers summary, audit working papers and relevant audit evidence, audit evidence, and so on.
(C) project files: the superior audit institution or the level of Government command files, audit-related reports led materials and instructions, survey records, audit programmes and related material, notice of audit and authorization audit notices.
(D) the files for future reference: auditees rectification information generated in the course of the audit, the audit projects such as do not belong to the first three classes of other documents and materials.
Nineth audit documents filing of audit projects, different audits may not be consolidated filing.
Tenth audit documentation archiving of audit team leader responsibility system.
Identified by the audit team leader should timely filing collection audit of project documentation in the audit after the end of the project by filing methods and rules for collation, examined by the head of the business unit, Archives staff examined, in accordance with the relevant provisions of the catalog and bound by the auditing business unit to the archival institution or full-time (part-time) file transfer procedures.
11th audit institutions Organization for the harmonization of multiple subordinate group of auditing by the auditing departments to jointly implement an audit project, determined by the audit institutions business unit that is responsible for organizing documents filing.
12th documentation by the reconsideration of audit reconsideration cases individually on a case filing.
In order to make it easier to find and use of archives institutions (personnel) audit reconsideration cases should be archived in the audit review project file description Prep table.
13th audit archive retention should be based on audit projects involving the amount, nature, social factors such as the designated as permanent, both on a regular basis, divided into 30 years, on a regular basis for 10 years.
(A) permanent custody of archives, is a particularly significant audit matters, included in the audit reports, audit reports or relates to the audit of the field for the first time, a prominent representative of the audit file.
(B) the maintenance of 30 years of records, refers to the important audit matters, study of the value of archives.
(C) the maintenance of 10 years of records, refers to the General audit matters archive.
Delimitation of audit files audit institutions business unit shall be responsible for keeping the term.
Same audit files audit programme of work to be performed by the auditing body in charge of organizing the business sector in the same period.
Retention of audit files from the archive to start the calculation.
14th archive time of audit documentation should be within 5 months after the end of the audit, no later than the end of April the following year.
Follow-up audit projects, respectively, on an annual filing. 15th audit institutions shall keep confidential according to the audit the scope of the matters and confidential matters provided for by the relevant competent departments of the secret and the periods.
Without secrecy, according to the top secret level 30, secret level 20, secret level 10 found.
Secrets and secrecy of the audit files, file by the volume of the highest security classification and determining the period, identified by the audit business units in accordance with the relevant provisions. Audit file expiry of the confidentiality period, automatically decrypted.
Because of their work early or late decrypted by the auditing business unit to the work sector according to decrypt the confidential procedure to apply. 16th audit files should use "year – organization – keeping the term" method of arranging, cataloguing and storage.
Arrange audit files should be unified, consistency cannot change.
17th audit institutions shall, in accordance with relevant regulations of the State configuration has security, light-proof, heat, fire-resistant, moisture-proof, dust-proof and rodent, pest control features dedicated, solid audit archive room, equipped with the necessary facilities and equipment.
18th audit institutions should strengthen audit and archive information management, using modern management techniques, such as search tools and reference materials, and actively carry out the audit file. 19th audit institutions shall set up and perfect the audit file systems. Loan audit files, qualified only in the internal auditing departments.
Units, in exceptional cases other than audit institutions need access, copy, or require proof of audit archives audit archives, subject to the respective auditing bodies in charge of the leadership approval of audit archives, archives of significant audit matters shall be led mainly by the audit authority for approval.
20th or above the provincial level (including provincial) permanent custody, the provincial authority shall audit the following audit institutions should be permanent and 30 keep audit records in the custody of 20 years later, transferred to the national General Archives at the same level on a regular basis.
21st audit institutions shall, in accordance with the relevant provisions set up an appraisal group, Office of the audit institution (room) in charge under the auspices of the retention period has been exceeded on a regular basis to identify the audit files, an accurate assessment of archive storage was destroyed. 22nd audit institutions should not maintain audit records of the value of register and, upon approval by the heads of charge destruction.
Destruction of audit files should specify who is responsible for the sale. 23rd on the audit organs damaged, lost, altered, forged, sold, resold, providing audit files without authorization, by appointment and removal or the supervisory organs directly responsible personnel and responsible leadership, impose administrative sanctions; a suspected crime, transferred to judicial organs for criminal responsibility shall be investigated according to law.
Archives Administration Department may be responsible shall be given administrative punishment.
24th electronic audit files management approaches separately.
25th audit institutions and archives Administration Department in accordance with local conditions, in accordance with the provisions on the basis of joint measures for implementation.
Article 26th by the Audit Commission and the national archives is responsible for the interpretation of these provisions. The 27th article of the provisions come into force on January 1, 2013. Previously the Audit Commission released guidelines for the audit files audit organs (2001 3rd order the Audit Commission) abolished at the same time.
