Fujian province, internal audit provides
(November 1, 2013, Fujian Provincial people's Government, the 12th Executive meeting November 5, 2013, Fujian Provincial people's Government released, 129th come into force on January 1, 2014) Chapter I General provisions
First in order to strengthen the internal audit work to safeguard national financial and economic order, promoting clean government, in accordance with relevant laws and regulations, combined with the facts of the province, these provisions are formulated.
Article shall accept auditing supervision within the administrative area of the province of government agencies, financial institutions, enterprises, institutions, social organizations and other units (hereinafter referred to as units) internal audit work should be carried out in accordance with these provisions.
Internal audit in these rules refers to units according to the independent monitoring and evaluation unit and unit revenue, financial payments and other economic activities of real, legitimate and effective behavior. Third people's Governments above the county level shall strengthen leadership on internal audit work.
Government Auditing authorities above the county level responsible for the direction and supervision of internal audit work in their respective administrative areas, carry out the following functions:
(A) develop an internal audit system;
(B) urged auditing object to establish a sound system of internal audit, internal audit bodies established in accordance with the provisions, with internal audit personnel;
(C) to guide internal audit organizations and personnel to carry out the audit work;
(D) inspection, evaluation of internal quality audit work;
(E) to guide and supervise the work of the Institute of Internal Auditors;
(Vi) other duties stipulated by laws, rules and regulations.
Other relevant administrative departments of the people's Governments above the county level shall, within its terms of reference, enhance the industry, guidance and oversight of the work of the internal audit of the system.
Fourth Institute of internal audit internal audit work in accordance with the regulations for providing coordination and servicing, to perform their functions of industry self-regulation. To carry out internal audit work unit can participate in the Institute of internal auditors.
Auditing organs of internal audit work by the Institute of internal auditors to strengthen the operational guidance and supervision.
Fifth to encourage and support non-State-owned enterprises, rural collective economic organizations to establish a sound system of internal audit, the internal audit work carried out.
Chapter II Organization and personnel
Sixth law or administrative regulations provided for the establishment of internal audit units, it shall establish an independent internal audit function.
Units outside the range specified in the preceding paragraph, other than financial institutions should clearly set up institutions to assume responsibilities of the internal audit, internal audit personnel staffed with full-time or part-time. Establishment of internal audit units of the seventh article, shall be equipped with internal audit personnel commensurate with the unit's operational.
Internal Auditors should have adapted to work with internal audit expertise and operational capacity, access to the profession of internal auditing training and continuing education on a regular basis, the unit should be supported and protected.
Eighth unit of internal audit during the main charge or authority under the leadership of its work and is accountable.
Internal audit staff to handle auditing matters shall comply with internal audit standards and abide by professional standards, confidentiality, be independent, objective, fair and interested by audit or audit-related matters, should be avoided.
Nineth heads of internal audit bodies should have the qualifications for Auditors, accountants or audit and accounting related work for 3 years or more.
Tenth Article requirements for internal auditors perform their duties should be included in the budget, be ensured.
Chapter III duties and powers
11th internal auditor or the internal auditor of the units and units of the following discharge internal audit responsibilities:
(A) the fiscal, financial and related economic activities;
(B) construction projects, technical renovation projects, government procurement, as well as significant investment activities;
(C) mainly responsible for the implementation of economic responsibility;
(D) economic management and effectiveness;
(E) the soundness and effectiveness of the system of internal control and risk management;
(Vi) special audit investigation.
Internal auditor or internal audit staff can deal with audit institutions commissioned by the audit or audit matters, and hosted the main unit head or other auditing matters authority requirements.
12th internal auditor or the internal auditor to perform the audit functions have the following powers:
(A) request the auditee to provide true and complete information associated with audit matters;
(B) or to attend meetings of the units and their subordinate units participated in major investment, disposition of assets, financial accounts, financial budget and final accounts and its major policy conferences;
(C) check assets, economic activities related to the information scene in kind; may be transferring, concealing, tampering with or destroying accounting documents, accounting and financial and accounting reports and related economic activities or assets, approved by the heads of the main unit or authority, be temporarily sealed;
(D) to the relevant mainland authorities in accordance with law, and personal issues related to the investigations and inquiries audit matters, and obtain the relevant supporting documents;
(E) approved by the heads of the main unit or authority, publicity about the audit results, notification, shall be ordered to correct the audit found problems;
(Vi) the units comply with the financial regulations, economic benefits, contributed to the collective and individual, make recommendations for commendations and awards;
(VII) carried out a follow-up audit, to supervise and inspect the audited subjects to take corrective measures and results, and report to the head of the main unit or authority follow-up audit results;
(H) acts in violation of the rules and regulations of, and illegal, in violation of management activities, in the terms of reference of the proposed recommendations;
(IX) participation in this unit due to management needs, the selection of relevant community agencies or professionals;
(J) other functions stipulated by laws, rules and regulations. 13th internal auditors and the internal audit personnel shall exercise his powers, the auditee should cooperate, and may not refuse or impede.
The auditee shall submit the following materials as required by internal audit:
(A) the production, operation, financial revenue and expenditure plan;
(B) the budget implementation, accounting, financial statements and related economic activities and electronic data;
(C) progress report by the heads of units should be provided during his tenure;
(D) the necessary computer technology documentation;
(V) other information relevant to internal audit matters.
14th head of unit or authority should support the work of internal audit to ensure internal auditors and the internal auditor shall perform their duties, promptly solve problems faced on the job.
15th belongs to the audit by the audit authority in accordance with law, of its internal audit work shall be subject to audit institutions professional guidance and supervision and in accordance with the requirements to the audit report the internal audit system.
16th internal audit reports can be used as audit agencies, departments or working reference the social auditors.
Unit in examination, rewards and punishments, appointment and removal of internal bodies and their subordinate units in charge of the unit, internal audit findings should be as important evidence.
The fourth chapter procedures
17th internal audit annual audit objectives should be identified to prepare annual audit plans, units in charge or the authority for approval. 18th internal audit according to the annual audit work plan identified audit projects to form the audit group audit.
Audit team members shall not be less than 2.
Before the implementation of audit, audit implementation plan should be developed, to be served a notice of audit the audit object.
After the conclusion of the audit to form audit report should seek the views of the auditee, and after examination by the head of the internal audit unit in charge or the authority.
19th audit report audit results audit matters, should be evaluated, corrective action and deal with illegal or irregular practices and suggestions for improvement and measure, and sent to the auditee.
20th the audit found that the auditee has any of the following circumstances, the internal auditor shall submit a corrected or opinions, drew attention to the head of unit or the unit authority to audit decisions:
(A) unpaid, less tax payable;
(B) violation of the provisions of bills and cash management, private storage private funds;
(C) appropriate or misappropriation of funds;
(D) false, conceal, withhold income and profits;
(E) a false report output, the output and consumption of raw materials;
(F) failing to set up accounting books;
(G) waste of national, State, unit funds or capital loss;
(VIII) preparation of false financial accounting reports;
(IX) internal controls and serious weaknesses in the management;
(J) the violation of financial laws, rules, regulations and discipline in other circumstances. 21st audit object audit report, the audit should be performed to decide, and within the period specified in the implementation of the report to the internal audit unit.
If necessary, the internal audit follow-up audit, check the auditee on the implementation of decisions of the audit report, audit, and submitted to the heads of the main unit or authority audit report.
The auditee disagrees with the decision of the audit report, the audit, to the head of internal audit unit or authority to appeal.
22nd already concluded internal audit matters, internal audit units should be established in accordance with national archives and Records Administration files.
The fifth chapter legal liability 23rd violates these provisions, failure to establish the internal audit system, internal audits, the Audit Office ordered corrective action in serious cases, the direct responsible person in charge and other direct liable persons, audit institutions deemed to dispose of, given sanctions recommendation to the authority.
Right to organ shall promptly handle, process the results and notify audit authorities.
24th the auditee has any of the following circumstances, the head of unit or authority shall order rectification, and directly responsible for the charge and other direct liable persons shall be given:
(A) refuse to accept or not to cooperate with the internal audit work;
(B) refuse or delay in providing information relevant to internal audit matters, or information is false and incomplete; (C) refuses to implement audit conclusions.
25th internal audit institution has any of the following circumstances, the head of unit or authority shall order rectification, and directly responsible for the charge and other direct liable persons shall be given treatment constitutes a crime, criminal responsibility shall be investigated in accordance with law:
(A) concealing the audit identified problems or provide false audit conclusions;
(B) disclose State secrets or disclose the trade secrets of the audit object;
(C) abuse of power, deception, negligence;
(D) violation of laws and regulations in other circumstances.
26th unit in charge or responsible authority has any of the following circumstances, by the authority shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated in accordance with law:
(A) strike, retaliation, frame-up of Internal Auditors;
(Ii) incite, instigate, or force the internal audit agency or violate the provisions of laws and regulations issued by the internal auditors of audit findings;
(C) in violation of laws and regulations of the other cases.
The sixth chapter supplementary articles
27th heads of units in these rules refers to the State's Chief Executive and other corporate legal representative.
Authority in these rules refers to the corporate decision-making bodies according to the law.
Audited subjects in these rules refers to subordinate units, equipped with institutions and individuals.
28th article does not establish an independent internal audit unit, internal audit staff of full-time or part-time duties, powers, reference to these provisions. 29th these provisions come into force on January 1, 2014.