People's Republic of China National Audit Office 4th of the provisions on the work of internal auditing by the Audit Commission on February 10, 2003 adopted by the Auditor, are hereby published, as of May 1, 2003.
Auditor-General Li Jinhua on March 4, 2003 on the work of internal auditing by the Audit Commission first in order to strengthen the internal audit, establish and improve the internal audit system, in accordance with the People's Republic of China audit law and other relevant laws, these provisions are formulated.
II internal audit is an 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 III of the State organs, financial institutions, enterprises, institutions, social organizations and other units shall establish an internal auditing system in accordance with the relevant provisions.
Laws, administrative regulations, the establishment of internal audit units must establish an independent internal audit function.
Legal and administrative regulations are not expressly provided for the establishment of internal audit units, based on the need to establish internal audit, with internal auditors.
Internal audit work needed and does not have an independent internal audit criteria and staffing of the State bodies, organs carry out internal audit responsibilities of the unit can be authorized.
Establishment of internal audit units, based on the need to set up an Audit Committee, with General Auditor.
Fourth internal audit function within the main unit head or authority under the leadership of its work.
Article fifth post internal audit personnel qualification and further education system, the unit should be supported and protected.
Sixth unit of the main charge or authority should protect your internal audit staff perform their duties according to law, no unit or individual shall not be retaliation.
Article seventh internal auditors to handle auditing matters shall strictly comply with the specification for the profession of internal auditing, loyal, independent, objective, impartial and confidential.
Eighth internal audit institution the funds necessary to perform their duties, shall be included in the budget, is guaranteed by this unit.
Nineth article internal audit institutions according to this units main head or power institutions of requirements, perform following duties: (a) on this units and the belongs units (containing accounted for holding status or led status of units, with) of financial payments, and financial payments and about of economic activities for audit; (ii) on this units and the belongs units budget, and budget outside funds of management and using situation for audit; (three) on this units features institutions and the belongs units led personnel of term economic responsibility for audit;
(Four) on this units and the belongs units fixed assets investment project for audit; (five) on this units and the belongs units internal control system of sound sex and effectiveness and risk management for review; (six) on this units and the belongs units economic management and benefits situation for audit; (seven) legal, and regulations provides and this units main head or power institutions requirements handle of other audit matters.
Tenth internal audits per year should be to place the main heads or the internal audit report of the authority. 11th article units main head or power institutions should developed corresponding provides, ensure internal audit institutions has perform duties by required of permission, main is: (a) requirements was audit units on time submitted production, and business, and financial payments plans, and budget implementation situation, and accounts, and statements and other about file, and information; (ii) participate in this units about Conference, held and audit matters about of Conference; (three) participation research developed about of regulations, proposed internal audit regulations, By units validation announced Hou purposes; (four) check about production, and business and financial activities of information, and file and site survey real; (five) check 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) on is for of serious illegal violations, and serious loss waste behavior, made temporary stop decided; (eight) on may transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and
Financial statements, and information relating to the economic activities, 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 views as well as proposals to improve economic management, improving economic efficiency; (j) illegal units and personnel losses and waste, and give notice of criticism or recommendations accountability.
12th head of unit or within the scope of authority in the management of permissions, granting internal audit bodies the necessary treatment, punishment.
13th unit of internal audit bodies of the relevant departments and units in strict compliance with the financial regulations and remarkable, contributed to the collective and individual, may appeal to the head of unit or authority recognize and reward suggestions.
14th 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. 15th of the Institute of Internal Auditors is the internal audit profession's self-regulatory organization, is corporate social groups.
National Association for establishment of an internal audit, where needed and legal procedures to establish an independent legal personality of the Institute of internal auditors.
16th the Institute of internal auditors perform their duties in accordance with the laws and regulations, guidance, supervision and auditing departments and management.
17th agencies should continue to improve the quality of internal audit internal audit, and the auditing departments of quality inspection and assessment of internal audit.
18th auditees did not cooperate with the internal audit work, refuse audit or to provide information or providing false information, the refusal to implement the audit conclusions or retaliation against internal auditors, head of unit or authority shall be dealt with in a timely manner constitutes a crime, handed over to judicial organs for criminal responsibility.
19th to conscientiously perform their duties, are loyal to their duties, adhere to principles, internal auditors have achieved outstanding successes, by the units to give spiritual or material awards.
On abuse, malpractice, negligence, secrecy of Internal Auditors, be dealt with by the unit, in accordance with the relevant provisions constitutes a crime, handed over to judicial organs for criminal responsibility.
The 20th by the Audit Commission is responsible for the interpretation of these provisions. 21st article of the regulations come into force on May 1, 2003. On July 14, 1995, issued by the Audit Commission on the work of internal auditing by the Audit Commission Regulation (Audit Commission 1995 1th) repealed simultaneously.