(Summit 2nd ordinary meeting of the People's Government of Southern Sudan, 18 February 2013, considered the adoption of Decree No. 88 of 21 February 2013 by the People's Government Order No. 88 of 21 February 2013, effective 1 May 2013)

In order to strengthen internal audit and promote the development of economic and social health, this provision is based on the National People's Republic of China Audit Act and relevant laws, regulations and regulations.

Article 2 Internal audit is an independent oversight, inspection and evaluation of the unit's income and expenditure, the real, legal and benefits of the financial and other economic activities, and the management of the leadership within this unit to perform economic responsibilities.

Article III. National organs, financial institutions, business organizations, social groups and other units that fall under the jurisdiction of the auditing bodies, within the province's executive area, should establish a sound internal audit system and conduct internal audit work.

The following article IV units should establish an internal audit body with a dedicated internal audit staff who are responsive to internal audit requirements:

(i) Managing and using Government-specific funds, the amount of public funding for society, or the larger unit of origin, social groups and other organizations;

(ii) Financial institutions such as local banks, insurance, securities;

(iii) Large enterprises where State capital accounts for the position of the Unit or lead;

(iv) Other units of internal audit bodies should be established in accordance with the law, regulations and regulations.

Units other than the preceding paragraph may perform internal audit duties in accordance with the need for clarity.

There is a need for the establishment of an independent internal audit body, which should be submitted to the body for approval and for the approval process.

Article 5 Governments of the town should establish a sound internal audit system to strengthen internal audit.

Article 6 encourages and supports the establishment of a sound internal audit system for units such as civil enterprises, foreign investment enterprises, rural collective economic organizations, and internal auditing.

Article 7. The establishment of an enterprise of an internal audit body could be based on the need for the establishment of a Board of Auditors with the overall auditor.

Article 8. Internal audit personnel should have expertise, operational capacity and professional qualifications adapted to their audit work and receive regular internal audit vocational training and follow-up education.

Examination, recruitment and treatment of the technical qualifications of internal audit personnel are carried out in accordance with the relevant national provisions.

Article 9. Internal audit personnel shall carry out their duties in accordance with the internal audit guidelines and adhere to ethical norms.

Internal audit personnel shall not be part of the operation or financial management that affects independent audits. Internal audit personnel should be avoided when internal auditing is carried out in the interest of the subject or audit matter.

Article 10 Governments of the local population at the district level should strengthen their leadership in internal audit.

Article 11. The audit body guides and oversees the internal audit in this administrative area and performs the following duties in accordance with the law:

(i) Develop specific approaches to internal audit based on relevant national legislation, legislation and internal audit guidelines;

(ii) The inclusion of internal audit guidance in the annual workplan of the auditor;

(iii) To promote the establishment of a sound internal audit system by the auditor to guide and monitor internal auditing by internal audit agencies, internal audit personnel, in accordance with the relevant provisions;

(iv) Examination and assessment of the quality of internal audit work;

(v) Guidance and oversight of the work of the internal audit organization;

(vi) To summarize, share experiences in internal audit work, and to recognize significant internal audit bodies and internal audit personnel;

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

Article 12. The auditing authority can enhance operational guidance and oversight of internal audit operations through internal audit self-regulation.

Article 13

(i) Develop the system, the system's internal audit system and norms in accordance with the relevant provisions of the law, legislation and the audit bodies and superior authorities;

(ii) Examine, direct management units to establish a sound internal audit system and conduct internal audit work;

(iii) Maintenance of the legitimate rights and interests of internal audit bodies and internal auditors;

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

Article 14. Units implementing the internal audit system carry out internal audit work, including, inter alia, the following:

(i) Follow-up to the provisions of laws, regulations, regulations and regulations to the implementation of the requirements for the work of the Government, the audit body and the superior authorities;

(ii) Support for the independent conduct of internal audit by internal audit bodies in accordance with the law and the provision and conditions for internal audit work;

(iii) Support the exercise of the duties of internal audit personnel by providing training educational conditions for internal audit personnel and maintaining the structure of the staff of internal audit bodies;

(iv) The use of internal audit results to promote the restructuring of the audit, the strengthening of internal management, the economic benefits, social benefits and environmental benefits of government funds and State capital;

(v) Other provisions of laws, regulations and regulations.

Article 15. Internal audit bodies and internal audit personnel are guided by the principles of independence, objectivity and impartiality, under the leadership of the principal heads of the unit or the authority, and are responsible for and reporting on them in accordance with the law.

Article 16

(i) Finance plans or unit budgets and accounts;

(ii) Finance, income and expenditure and related economic activities;

(iii) Economic efficiency and performance management;

(iv) Internal controls and risk management;

(v) The economic responsibility of this unit with internal management leadership limits;

(vi) Construction of project budgets, accounts;

(vii) Other matters under laws, regulations and regulations.

Article 17 Internal audit bodies and internal audit personnel are independent of the law and perform the following duties:

(i) The subject of the audit is required to provide timely information and electronic data on financial, financial and income and related economic activities;

(ii) Approval of vouchers, forms, budgets, accounts, inspection of funds and property, inspection of financial accounting software, access to documents, contracts and relevant information;

(iii) Meetings related to economic activities, such as participation or representation of present units and their affiliated units, major operating management decisions, major project investment decision-making, large-scale funds use;

(iv) To investigate and consult the relevant units and individuals in accordance with the law on matters related to the audit and to obtain evidence, such as documentation, information;

(v) To take appropriate measures against ongoing offences such as diversion, concealment, alteration, destruction of financial accounting and related economic activity information or assets, and to report to the principal heads of this unit or authority;

(vi) To report to the principal head or authority of the unit on issues identified in the audit and to make recommendations for processing or improving. The audit decision shall be made within the scope of the authority of the unit, with the approval of the principal head of the unit or the authority of the authority, in accordance with the law, in violation of the State's stated income and expenditure;

(vii) To make recommendations for the transfer of competent authorities in accordance with the law of persons directly responsible and other persons of direct responsibility, to the extent that they are to be disposed of by the competent authorities or by the disciplinary authority;

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

Article 18 Internal audit bodies and internal audit personnel should comply with the internal audit guidelines, followed by the following procedures, as required by the principal head of the unit or the authority:

(i) Develop an annual audit workplan to be followed by the principal head of the unit or by the authority;

(ii) The composition of the audit team, which was sent to the subject of the audit prior to implementation;

(iii) Access to audit certificates through professional technical methods and legal procedures;

(iv) A audit report, seeking advice from the subject matter of the audit and submitting the principal head of the unit or the authority of the Authority for the purpose of the audit;

(v) Provide audit decisions, with the approval of the principal head of the unit or the authority, and conduct inspections of its implementation;

(vi) The establishment of audit files for audit matters and the strengthening of management in accordance with the provisions.

Article 19 is subject to audit reports, audit decisions and reporting on implementation to the internal audit bodies and the units of internal audit personnel within the prescribed period. Where necessary, internal audit agencies and internal audit personnel may conduct follow-up audits to check the implementation of audit reports by the auditor, audit decisions and submit follow-up audit reports to the principal heads of this unit or authority.

The audit reports, the audit decisions are subject to appeal to the main head of the internal audit body and the internal auditor's office or authority.

Article 20 should respect the evaluation and treatment of internal audit bodies. The results of internal audit work, which have been assessed, can serve as a reference basis for national audits and social audits.

Article 21, in violation of this provision, does not establish an internal audit system, carry out internal audit work, which is being rectified by an auditor's accountability order; in serious circumstances, is directly responsible to its supervisors and other direct responsibilities, and the audit body considers that it should be taken into account and make recommendations to the competent authorities for the disposition. The competent organ shall be treated in a timely manner by law and shall notify the auditor in writing of the results.

Article 22 is one of the auditees, who are the principal heads of the internal audit agencies and internal audit personnel or the authority responsible for corrective action, and are treated in accordance with the law by the competent and other direct responsible personnel directly responsible for them; and are criminally criminalized by law:

(i) Failure to accept or 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 audit reports and audit decisions;

(iv) Combat, reprisal, defamation, trapped internal audit personnel or the reporting person concerned;

(v) Other cases provided for by law, regulations and regulations.

Article 23: Internal audit bodies and internal audit personnel are one of the following cases, which are redirected by the principal head of the unit or by the authority, and disposed of by law by the competent and other direct responsible personnel directly responsible for them;

(i) Concluding or providing false audit findings;

(ii) The loss caused by negligence to the State or the subject of the audit;

(iii) Disclosure of State secrets or commercial secrets by the auditor;

(iv) Abuse of authority, provocative fraud and the right to be private;

(v) Other cases provided for by law, regulations and regulations.

Article 24: The main head of the internal audit body or the relevant responsibilities of the authority is one of the following cases:

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

(ii) Applicate, refer to a strong, internal audit body or internal audit personnel to carry out audit findings in violation of laws, regulations and regulations;

(iii) Other cases provided for by law, regulations and regulations.

Article 25 refers to the principal head of the unit referred to in this article as the legal representative of the executive head of State organs or other legal organizations.

This provision refers to an organization where the corporate legal entity exercises the right to decision-making under the law.

Article 26 The Internal Audit Regulations of the Province of Suu Province (No. 142 of the People's Government Order No. 142), adopted by the Standing House of Government on 25 September 1998.