(On June 13, 2006 Ministry of health makes 51st, announced since announced of day up purposes) first chapter General first article for strengthening health system internal audit work, established sound units internal audit system, perfect internal supervision restricted mechanism, specification payments management, promote health career health development, according to People's Republic of China audit method and audit on internal audit work of provides, combined health system specific situation, developed this provides.
    Second health system refers to the health system of internal audit internal audit bodies and Auditors, to this unit and the institution of financial revenue and expenditure, economic activity real, independent oversight audit of the legality of acts.
    Provisions of this article apply to health at above county level administration and State-owned enterprises and institutions of health and other health units (hereinafter referred to as the departments and units).
    Chapter II audit institutions and Auditors the fourth internal audit and internal audit staff in the Department, under the leadership of Chief of the unit, in accordance with provisions of national laws, regulations and the audit work carried out.
    Unit Chief led to strengthen the internal audit work, reports on a regular basis, studying and working, and approved the annual internal audit plans, audit reports in a timely manner, and urged the departments and units concerned the implementation of audit observations, ensure the internal audit personnel shall exercise functions.
    Article health administrative departments at all levels shall, in accordance with provisions of national laws and regulations, set up internal audit, with Auditors, auditing work.
    Annual revenue more than 30 million Yuan, or with more than 300 beds in medical institutions, annual income of more than 20 million Yuan or unit number of enterprises and institutions, you should set up independent internal auditors, full-time auditors.
    Other health companies and institutions as required, set up the independent internal audit agency staffed with full-time auditors, may also authorize other organs of the units carrying out auditing responsibilities, staffed with full-time or part-time auditors. The sixth internal auditors shall audit, accounting, economics and management, engineering and other related professional knowledge and abilities.
    Internal auditor job qualification and further education systems, the units should be supported and protected. Article seventh heads of internal audit bodies must have a mid-level professional titles or 5 years of experience in auditing and accounting.
    Appointment of Heads of internal audit bodies apply for competent internal audit advice, and according to the cadre management authority decision.
    Eighth internal audit personnel to be audit-related matters shall be subject to strict compliance with internal audit guidelines and code of ethics for internal auditors, audit in accordance with law, loyal, independent, objective, impartial and confidential. Internal Auditors and the audit or audit-related matters has an interest should be avoided.
    No organization or individual shall interfere in internal audit work.
    Nineth departments and units to support the internal audit work, solve problems in work, protection of the internal audit personnel shall perform their duties, required to guarantee internal audit and training funds.
    Chapter III operational guidance and supervision of the tenth Department of health internal audit is responsible for guidance and supervision of the national health system of internal audit work and subordinates (pipe) unit conducting the internal audit.
    Local auditing bodies within the health administrative departments at all levels are responsible for guidance and supervision of health system internal audit work in this area, and is a member (tube) unit of internal audit.
    Various types of internal audit bodies of the health unit responsible for the unit of internal audit work and audit of institutions and professional guidance, oversight.
    All departments and units of internal audit organizations for guidance and supervision of national audit bodies.
    Fourth chapter internal audit duties and task 11th article health administrative sector internal audit institutions on this system internal audit Business Guide and supervision of main duties is: (a) according to national legal and regulations, developed internal audit system provides and the work specification; (ii) Guide and supervision about sector, and units established sound internal audit institutions, equipped with internal audit personnel, by provides carried out internal audit work; (three) developed internal audit work plans, organization industry internal audit and the audit survey activities;
    (D) the Organization training for audit, audit work carried out research, exchange of experience in auditing, advanced units and individuals in recognition of internal audit. 12th article internal audit institutions perform following duties: (a) developed internal audit regulations; (ii) audit budget of implementation and accounts; (three) audit financial payments and the about economic activities; (four) according to cadres management permission carried out about led personnel of term economic responsibility audit; (five) audit capital investment, and repair engineering project; (six) audit health, and research, and education and various assistance, special funding of management and using; (seven) carried out fixed assets acquisition and using, and drug and medical with supplies purchase and sale, and
    Implementation of medical service prices, foreign investment, wage and other special audit investigation; (VIII) audit management and benefit condition; (IX) audit of the internal management system implementation; (j) other audit matters.
    13th internal audit organizations shall provide to the Department, head of the main unit to submit work reports.
    14th internal audit institution to audit significant matters, should be reported to the competent department internal audit in a timely manner.
    15th internal audit in accordance with auditing needs, approved by the Department, head of unit, may entrust a qualified intermediary audit and inspection and supervision of audit quality.
    16th internal auditor during the audit work should be strengthened communication and cooperation with the external audit.
    Fifth chapter internal audit institutions permission 17th article internal audit institutions in perform audit duties Shi, has following permission: (a) requirements was audit units on time submitted financial budget, and financial accounts, and statements and the about file, and information; (ii) participate in this units infrastructure, and equipment acquisition, and financial, and foreign investment, related Conference, presided over held and audit matters about of Conference; (three) participation research developed about regulations; (four) audit accounting voucher, and books, and report, site survey real; (Five) check computer systems about electronic data and information; (six) on and audit about of problem to was audit units and personal for survey, and made proved material; (seven) on serious violation financial regulations, and serious loss waste of behavior, made temporary stop decided; (eight) by this sector, and this units main head approved, on may transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and statements and and economic activities about of information, be temporarily sealed; (nine) according to audit results,
    Proposed corrections, dealing with violations of the financial regulations, and recommendations to improve management, enhance efficiency and (x) the exemplary compliance with the financial regulations of the audited units and personnel, recommendations made recognition; of losses caused by illegal and waste of the audited units and personnel, informed criticism or recommendations for accountability.
    The 18th article of the departments or units within the scope of administrative permissions, grant processing, internal audit bodies the necessary punishment. Sixth chapter internal audit work program 19th article internal audit work of main program: (a) according to this sector, and this units of specific situation, developed audit project plans, reported by units main head approved Hou implementation; (ii) internal audit institutions implementation audit Qian, should prepared audit work programme, composition audit group, and ahead of 3rd to written form notification was audit units; was audit units should tie audit work, provides necessary of work conditions; (three) Audit Group on audit matters implementation audit, should made audit evidence, Preparation of audit working papers, signed by auditee personnel; (d) the Audit Group on audit-related matters after the implementation of audit, preparation of the audit report, and seek the views of the auditee.
    Was audit object in received audit report of day up 10 a days within, proposed written feedback views, sent audit group; (five) internal audit institutions on audit group submitted of audit report for audit Hou, reported this sector, and this units main head approval issued was audit units, was audit units should implementation; (six) internal audit institutions should urged was audit units in provides of term within implementation audit views, and written report implementation results; (seven) internal audit institutions should necessary of project implementation follow-up audit.
    The 20th internal auditors to handle auditing matters, should establish a complete audit files, and save it in accordance with the relevant provisions.
    Seventh chapter Award and punishment 21st article on audit work effectiveness significantly of internal audit institutions and perform duties, and loyal to duty, and insisted principles, and made highlight results of internal audit personnel, where units and superior competent sector should give spirit or material rewards; on not perform audit duties of internal audit personnel, by where units give criticism; on abuse, and engages in, and negligence, and leaked secret of internal audit personnel, where units and superior competent sector in accordance with about provides serious processing.
    22nd refuses or fails to cooperate with the internal audit work, refuses to provide or provides false information, refusal to implement audit observations and retaliates against the internal audit units and personnel, departments and units in charge should be dealt with in a timely manner.
    The departments and units of the eighth chapter supplementary articles article 23rd according to these provisions, combined with the actual situation specific provisions or implementation measures, and submitted to the next higher internal audit for the record.
    24th by the Ministry of health is responsible for the interpretation of these provisions. 25th article of the regulations as of the date of promulgation.
        Released on March 17, 1997, the regulations on the internal audit of the health system (Ministry of health 1997, 51st) repealed simultaneously.