(Released November 29, 2004 the State administration of radio, film and television, the 46th since January 10, 2005) Chapter I General provisions article in order to improve internal auditing system of radio, film and television system, strengthen internal audit, in accordance with the People's Republic of China audit law and the Audit Commission on the work of internal audit regulations and other relevant laws and regulations, this provision is enacted.
    Provisions of this article apply to radio, film and television system of internal audit work.
    Third internal audit in these rules refers to the radio, film and television departments and units (hereinafter referred to as units) internal audit institution independent monitoring and evaluation unit and the unit's financial revenue and expenditure, financial and economic activities of real, legitimate and effective action, to contribute to the strengthening of economic management and economic objectives.
    Article fourth of radio, film and television unit shall establish an internal auditing system, key principal or internal audit work carried out under the leadership of the authority.
    Fifth radio, film and television unit in charge or authority responsible for the study on layout, check the internal audit on a regular basis, granting internal audit the permissions necessary to perform their duties.
    Internal auditors perform their duties according to law are protected by law, or retaliate against any organizations and individuals.
    Article sixth radio, film and television of internal audit internal audit shall be governed by laws and administrative rules and regulations, strictly in accordance with law. Article seventh China Institute of internal audit internal audit industry's self-regulatory organization, is corporate social groups.
    China Radio, film and television Institute of Internal Auditors is the branch of the Institute of Internal Auditors, the State administration of radio, film and television and China under the leadership of the Institute of Internal Auditors, in accordance with the laws, rules and regulations to perform his duties, is responsible for the internal audit service of the radio, film and television system guidance, service, training, communication, internal audit, and accept supervision by the audit institutions. Second chapter internal audit institutions and personnel eighth article broadcast Movie TV system following units should according to People's Republic of China audit method established internal audit institutions: (a) national broadcast Movie TV General, and China broadcast Movie TV Group and belongs of financial, and financial payments amount larger of career organization, and Enterprise (including listed company and holding company) and social groups; (ii) County above place Government broadcast Movie TV administrative sector, and group and total Taiwan and belongs of financial, and
    Financial revenue and expenditure amounts large institutions and companies (including listed companies and the holding company).
    Other internal audit work needs but does not have a separate internal audit the organizations should employ full-time internal auditors or authorized organs to perform the internal audit function.
    Nineth establishment of internal audit units should be staffed with full-time internal auditor; can be set in accordance with the needs of the Board, with Chief Auditor.
    In the establishment of the internal audit function and sets the unit full-time auditor, in accordance with work requirements, you can set the service level, section-level Auditors.
    Article tenth funding bodies to carry out responsibilities of the internal audit units should be included in the budget, and guarantee.
    11th China Institute of internal audit the internal audit personnel qualification certificate implementation measures and of the implementation measures for the internal auditors continuing professional education, internal audit personnel qualification and further education system.
    Internal Auditors should have its internal audit work performed by the professional knowledge and abilities.
    Internal auditor internal audit qualifications would be held, with auditing and related professional college education; head of the internal audit should also audit or related professional more than mid-level titles.
    Internal Auditors should be not less than two weeks a year of full-time study, training or retraining, head of unit or time and financial authorities should provide the necessary guarantee.
    Internal audit of professional and technical personnel qualification examination, evaluation and employment, in accordance with the relevant provisions of the State.
    12th internal audit personnel audit matters, shall comply with the code of ethics for internal auditors, loyal, independent, objective, impartial and confidential.
    13th internal auditors and auditees interested or audit matters, should be avoided.
    Third chapter internal audit institutions main duties 14th article internal audit institutions according to this units main head or power institutions of requirements, law on this units and belongs units (containing accounted for holding status or led status of units, with) perform following internal audit duties: (a) financial payments, and financial payments and about economic activities of authenticity, and legitimacy and benefits sex audit; (ii) budget, and budget outside funds of management and using situation audit; (three) economic management and benefits situation audit; (D) fixed assets investment audit (v) commissioned by the personnel department or organization, the organs and units in economic responsibility audit leadership. On outgoing of led personnel, to insisted first audit Hou outgoing; (six) internal control system of sound sex and effectiveness and risk management review; (seven) major business decision of feasibility, and rationality, and benefits sex review; (eight) Government procurement and the tender bid situation audit; (nine) major economic contract of signed and the implementation situation audit; (10) broadcast Movie TV products costing and management audit; (11) special funds and the Exchange Management and using situation audit; (12) legal, and
    Regulations and the main unit head or other auditing matters authority requirements.
    15th internal audit bodies should comply with internal auditing standards and regulations, in accordance with the requirements of the unit charge or authority to implement auditing.
    Administration of radio, film and television sectors, groups and subordinate units of the total internal audit internal audit management and guidance functions.
    16th internal audits per year should be to place the main heads or the internal audit report of the authority.
    17th internal auditors should continue to improve the quality of business and shall accept business checks and assessments by the auditing departments.
    Article 18th internal audit audit investigation carried out in accordance with the needs of the unit, and with higher audit and audit internal audit investigation.
    19th internal audit cases verification bodies shall cooperate with the discipline inspection and supervision departments.
    20th internal audit bodies should promote advanced audit techniques and methods, and actively explore new way of auditing in the information environment, improve efficiency; establish a sound internal management and audit quality control system, standardized auditing behavior, preventing the audit risk. Fourth chapter internal audit institutions main permission 21st article internal audit institutions perform duties has following permission: (a) requirements units on time submitted production, and business and financial payments plans, budget and accounts, and statements and the other about file, and information; (ii) participate in this units about Conference, is responsible for held internal audit Conference; (three) participation research developed internal audit system; (four) check about production, and business and financial activities of information, and file and real; (five) check and financial management, and Accounting about of computer systems and electronic data and information; (six) on and audit matters about of problem to units and personal for survey, and made proved material; (seven) found serious illegal violations, and serious loss waste behavior, by this units main head or power institutions approved, made temporary stop decided; (eight) on May was transfer, and hidden, and tampered with, and destroys of accounting voucher, and accounting books, and statements and other and audit matters about of information,
    Approved by the heads of the main unit or authority has the right to be temporarily sealed; (IX) proposed corrective and deal with violations of opinion as well as recommendations to improve economic management, improving economic efficiency and (10) of illegal units and personnel losses and waste, and offer informed criticism or recommendations for accountability.
    22nd in accordance with work requirements, authorized by the head of the main unit or authority, audit internal audit bodies may appoint a social audit organization, and is responsible for their supervision and management.
    Article 23rd authorized by the Chief or authority, internal audit can notice audit results within the scope of this unit.
    24th article authorized by the head of unit or authority, internal auditors within the scope of authority for appropriate treatment, punishment and reward.
    The fifth chapter main program 25th of internal audit internal audit work is the main program: (a) based on the specific situation, organized by the head of the internal audit annual audit plan and implemented upon approval by the principal responsible person or authority.
    (B) before implementing the audit, the audit team should be set up, according to the pre-trial investigation and prepare audit programmes, and 3rd served a notice of audit, auditees shall cooperate with the audit work and provide necessary working conditions.
    (C) the Auditor in accordance with predetermined audit plan audit, obtaining audit evidence, preparing audit working papers. (D) after the end of the on-site audit work, the audit team should write the audit report within 20th, seek the views of the audited units.
    Auditees shall from the date of receipt of the audit report on comments in writing to the internal audit bodies of the 10th.
    Internal audit according to the audit report and draw up an audit opinion and audit decisions in writing, submitted to the approval of the head of the main unit or authority. Internal Auditors should audit opinion and audit decisions served on the auditees.
    Approved the audit opinion and the decision shall take effect from the date of the audit.
    (E) significant audit project should adhere to the follow-up audit, examine the audited unit to perform audit decisions and adopted recommendation. Article 26th audit unit shall perform audit opinion and audit decisions and results in writing submitted to the internal audit function will be executed.

    Auditee disagrees, in the 15th date of the audit opinion and audit decisions receipt, to the head of internal audit unit or authority, charge or whether the authority should be made in the 30th review or to change the decision.
    Internal Auditors should review or change audit decisions of the superior audit institution or the audit record.
    Review no change decision, originally decided not to stop execution of the audit.
    27th run by internal auditors to audit matters, shall promptly establish audit files, and managed in accordance with relevant regulations.
    The sixth chapter rewards and penalties article 28th audit units do not meet the internal audit work, refuse audit, refuse to provide information or provision of false information, refusal to implement auditing decisions, retaliation against the internal audit staff, parent account in charge or the authority shall be dealt with in a timely manner constitutes a crime, handed over to judicial organs for criminal responsibility.
    29th internal auditors perform duties and devoted to their duties, adhere to principles, have made remarkable achievements, by the units to give spiritual or material reward; abuse, malpractice, negligence, secrecy, be dealt with by the unit, in accordance with the relevant provisions constitutes a crime, handed over to judicial organs for criminal responsibility.
    The seventh chapter by-laws article 30th units in accordance with the provisions of the radio, film and television system, combining specific measures for its implementation. 31st these provisions come into force on January 10, 2005.
  Internal audit of the Ministry of radio, film and television work (radio, television and the 23rd) repealed simultaneously.