(Summit No. 129 of 5 November 2013, No. 129 of the People's Government Order No. 129 of 5 November 2013, published as of 1 January 2014)

Chapter I General

Article 1, in order to strengthen internal audit, maintain the national financial economic order and promote good governance, develops this provision in line with relevant national laws, regulations and regulations.

Article 2, State organs, financial institutions, business organizations, social groups and other units (hereinafter referred to as unit) that are subject to audit supervision in the administrative areas of the province, shall carry out internal audit work in accordance with this provision.

The internal audit referred to in this provision refers to the fact, legitimacy and effectiveness of the unit's independent monitoring and evaluation of the income and expenditure of the unit and its affiliated units, the balance of payments and other economic activities.

Article 3 Governments of more people at the district level should strengthen their leadership in internal audit. The above-ranking government audit body is responsible for guiding and overseeing internal audit work in the current administration area and performs the following duties:

(i) Develop an internal auditing system;

(ii) To promote the establishment of a robust internal audit system for the subject of audit oversight, with internal audit personnel, as required;

(iii) Guidance on auditing by internal audit agencies and personnel;

(iv) Inspection, evaluation of the quality of internal audit work;

(v) Guidance and oversight of the work of the Internal Audit Association;

(vi) Other responsibilities under laws, regulations and regulations.

Other relevant administrative authorities at the district level should, within their mandate, strengthen guidance and oversight on the internal audit of the industry, the system.

Article IV provides coordination and services for internal audit work in accordance with the statute, and performs business self-regulation functions in accordance with the law.

Units carrying out internal audit work under the law may participate in the Internal Audit Association. The audit bodies can enhance operational guidance and oversight of internal audit work through the Internal Audit Association.

Article 5 encourages and supports the establishment of a sound internal audit system for non-public enterprises and the rural collective economy and conducts internal audit.

Chapter II

Article 6 Laws, administrative regulations stipulate that an internal audit body should be established in accordance with the law.

Units other than those provided in the preceding paragraph should clearly assume internal audit duties, with dedicated or part-time internal audit personnel, in addition to the financial institutions.

Article 7. The establishment of an internal audit body should be accompanied by internal audit personnel that are adapted to the operation of the unit. Internal audit personnel should be equipped with expertise and operational capacities that are adapted to the conduct of internal audit operations and receive regular internal audit vocational training and follow-up education, which should be supported and safeguarded.

Article 8. Internal audit bodies operate and are accountable under the leadership of the principal head of the unit or the authority.

Internal audit personnel should be subject to internal audit guidelines, adhere to occupational norms, conservative secrets, independence, objectivity, impartiality, and be avoided in relation to the subject of the audit or audit matter.

Article 9 heads of internal audit bodies should be eligible for auditor, accountants or for auditing, accounting-related work for more than three years.

Requirements for the performance of the functions of the internal audit bodies should be included in the budget of the Unit and assured.

Chapter III

Article 11

(i) Finance and income and expenditure and related economic activities;

(ii) Construction projects, technology rehabilitation projects, government procurement and major investment activities;

(iii) Implementation of economic responsibilities by the principal holder;

(iv) Economic management and effectiveness;

(v) The soundness, effectiveness and risk management of internal control systems;

(vi) Specific audit surveys.

An internal audit body or an internal auditor may conduct audit or auditing matters commissioned by the audit body and perform other audit matters requested by the principal head of the unit or the authority.

Article 12 Internal audit bodies or internal audit personnel have the following functions in compliance with their audit duties under the law:

(i) Demand that the subject of the audit be provided in a timely manner with authentic, complete and audit-related information;

(ii) Participation in or attendance at meetings of major investments, asset disposal, income and expenditure, financial and balance-of-payment budgets, accounts and major decision-making bodies;

(iii) Examination of assets, economic activity information, on-site surveys, on-site, on-going, on-going grounds, information or assets that may be transferred, concealed, altered, destroyed accounting vouchers, accounting statements and financial accounting reports and related economic activities, as approved by the principal head of the unit or authority;

(iv) To investigate and enquire, in accordance with the law, matters relating to audit matters and to obtain relevant evidence;

(v) Upon approval by the principal head of the unit or the authority of the Authority, the audit findings are presented to inform, reorder the issues identified by the audit;

(vi) To make recommendations for recognition and incentives to the Unit in compliance with the laws, the collectives and individuals that contribute significantly to the economy;

(vii) Undertake follow-up audits to monitor, inspect the corrective measures taken by the subject of the audit and the results of the follow-up audit to the principal head of the unit or authority;

(viii) To make recommendations to address violations of the regulations of this unit, as well as violations and violations in the operation management activities;

(ix) Participation in the selection of relevant social intermediaries or professionals as a result of business management activities;

(x) Other mandates under laws, regulations and regulations.

Article 13. Internal audit bodies and internal audit personnel shall exercise their functions under the law and shall be subject to the cooperation of the auditor and shall not be denied or hindered. The subject of the audit shall submit the following material on time, as requested by the internal audit body:

(i) Production, operation, financial and balance-of-payment plans;

(ii) Budget performance, accounts, accounting statements and information and electronic data on economic activities;

(iii) The head of the unit to which he or she belongs shall provide an ex post facto report;

(iv) The necessary electronic computer technology file;

(v) Other information relating to internal audit matters.

Article 14.

Article 15 is a unit under the audit supervision of the auditing authority, and its internal audit work should be subject to operational guidance and oversight by the auditor and report to the audit body, as required, on the establishment of the internal audit system.

Article 16 Internal audit reports can serve as a reference basis for relevant work by audit bodies, departments or social audit bodies.

The findings of the internal audit should be used as an important basis in the case of heads of the evaluation, award and dismissal of institutions and units within the unit.

Chapter IV Working procedures

Article 17 Internal audit bodies should identify annual audit objectives, develop annual audit workplans, implement after approval by the main heads of the reporting units or the authority.

In accordance with the annual audit workplan, the internal audit body established the audit project and constituted an auditor. The members of the Audit Group shall not be less than two.

Prior to the implementation of the audit, the audit implementation programme should be developed to deliver the audit letter to the subject of the audit.

Upon completion of the audit, the resulting audit report shall seek the views of the subject of the audit and be reviewed by the head of the internal audit body or by the authority of the principal head of the post-reviewed unit.

Article 19 Audit reports should evaluate audit matters, audit findings, make recommendations and measures to correct and address violations, violations and improve, and send them to the auditor.

Article 20 was found to be one of the following cases by the audit, and the internal audit body should make corrections or address observations, drawing on the audit decisions of the main head of the unit or the authority of the unit:

(i) The unpaid and minor tax payable;

(ii) In violation of the statements and cash management provisions, privately released funds;

(iii) The exclusion and diversion of earmarked funds;

(iv) Arrogance, concealment, seizure and profit;

(v) Restatement of production, production and consumption of raw materials;

(vi) No books of accounting are established by law;

(vii) A waste of State, unit funds or a loss of State, unit funds;

(viii) Preparation of false financial accounting reports;

(ix) There are serious weaknesses in internal controls and management;

(x) Other circumstances that violate the law, regulations, regulations and discipline.

Article 21 is subject to audit reports, audit decisions and reporting on implementation to the internal audit body units within the prescribed time frame. Where necessary, the internal audit body may conduct a follow-up audit to review the implementation of audit reports by the subject of the audit, audit decisions, and submit a follow-up audit report to the principal head of the unit or authority.

The audit reports, audit decisions have been contested by the subject of the audit, and complaints can be made to the main head of the internal audit body or authority.

Section II should establish internal audit files in accordance with national archives management provisions.

Chapter V Legal responsibility

In violation of this provision, the absence of an internal audit system, the absence of an internal audit system, the reform of an audit authority, and, in serious circumstances, the responsibility of the competent person directly responsible and other direct responsibilities, the audit body considers that it should be taken to make recommendations for the disposition to the competent authority. The competent organ shall be treated in a timely manner by law and shall notify the auditor in writing of the results.

Article 24 is one of the following cases for the auditor, which is being corrected by the principal head of the unit or by the authority, and is addressed by law by the competent and other direct responsible persons directly responsible:

(i) To refuse to accept or not cooperate with internal audit work;

(ii) To deny, delay the provision of information relevant to internal audit matters or to provide information that is not authentic and incomplete;

(iii) To reject the implementation of the audit findings.

Article 25. The internal audit body has one of the following cases, which is rectified by the principal head of the unit or by the authority, and is treated in accordance with the law by the competent and other direct responsible personnel directly responsible; and which constitutes an offence and is held accountable under the law:

(i) Concluding or providing false audit findings;

(ii) Disclosure of State secrets or disclosing the commercial secrets of the auditor;

(iii) Abuse of authority, provocative fraud, and sterilization;

(iv) Other cases under the law, regulations.

Article 26: The principal head of the unit or the relevant responsibilities of the Authority are one of the following cases by the competent organ to be disposed of in accordance with the law; constitute a crime and hold criminal responsibility under the law:

(i) Combat, revenge and fall victim to internal audit personnel;

(ii) Applicate, refer to, powerful internal audit bodies or internal audit personnel to carry out audit findings in violation of the law, regulations;

(iii) Other cases under the law, regulations.

Annex VI

The main heads of units referred to in this provision refer to the legal representative of the executive heads of State bodies and other legal organizations.

The unit authority referred to in this provision refers to the body of legal organizations exercising their right to decision-making under the law.

The subject of the audit referred to in this provision is the unit of the organization, the internal structure and the individual.

Article 28 does not establish units of independent internal audit bodies, either dedicated or part-time internal auditor functions, competences, taking into account this provision.

Article 29