Set internal auditing in Jiangsu Province
(February 18, 2013 2nd meeting consideration of the people's Government of Jiangsu province by Jiangsu provincial people's Government, the 88th release February 21, 2013 as of May 1, 2013) first in order to strengthen the internal audit work, promoting economic and social development, in accordance with the People's Republic of China Audit Act and related laws and regulations, combined with the facts of the province, these provisions are formulated.
II internal audit is an independent monitoring, checking and evaluation of the units and departments of financial revenue and expenditure, financial revenues and other economic activities of real, legitimate and effective, as well as the management of the units of leading cadres ' economic responsibility.
Article according to law within the administrative area of the province belong to the audit object audit organs State organs, financial institutions, enterprises, institutions, public organizations and other units shall establish an internal auditing system, the internal audit work carried out.
Fourth the following units shall establish an internal auditing body, equipped with internal audit requirements of professional internal auditors:
(A) management and use of Government funds, the large amount of public funds, or their subordinate units more institutions, social organizations and other organizations;
(B) the local banking, insurance, securities and other financial institutions;
(C) the status of State-owned capital controlled or dominated by large enterprises;
(D) in accordance with the law and regulations shall establish the internal audit bodies of other units.
Other than those provided for in the preceding paragraph, can clear internal bodies to carry out internal audit responsibilities as needed.
Need to set up an independent internal audit unit, which shall be submitted to agencies and approval of the Department, in accordance with the prescribed procedures for approval.
Article fifth Township people's Governments shall establish an internal auditing system, the strengthening of internal audit work.
Sixth encourages and supports private enterprises, foreign-funded enterprises, the rural collective economic organizations and other units to establish an internal audit system, the internal audit work carried out.
Seventh set up an internal audit of the business, based on the need to set up an Audit Committee, with General Auditor.
Eighth the internal audit personnel shall have its audit work performed by the expertise, ability and vocational qualifications, access to the profession of internal auditing training and continuing education on a regular basis.
Internal audit personnel qualification examinations, appointments and treatment, in accordance with the relevant provisions of the State.
Nineth internal auditors should perform their duties according to law, compliance with internal audit guidelines and abide by the code of ethics. Independent audits of internal auditor shall not be a part-time business or financial management.
When implementing internal audit, internal auditors, and audit or audit-related matters has an interest should be avoided.
Tenth local people's Governments at or above the county level shall strengthen leadership on internal audit work.
11th of audit institutions on instructing and supervising internal audit work in their respective administrative areas, shall perform the following functions:
(A) in accordance with relevant laws, regulations and guidelines for internal audit, develop specific measures for internal audit;
(B) internal auditing guidance included in the annual work plan of the audit institutions;
(C) urge the audited units establish the internal audit system, guide and supervise the internal audit bodies, internal auditor internal audit work carried out in accordance with the relevant provisions;
(D) inspect and evaluate the quality of internal audit work;
(V) guidance and supervision and self-discipline organization of internal audit work;
(Vi) summarize and exchange experience in internal audit, in recognition of outstanding achievement of Internal Auditors and the internal auditors;
(VII) other duties stipulated by laws, rules and regulations.
12th audit institutions through internal audit self-regulatory organization, strengthen the operational guidance on internal audit and oversight.
13th competent administrative departments of local people's Governments at or above the county level shall lead and supervise the management unit of internal audit work carried out, shall perform the following functions:
(A) according to the laws, regulations and auditing organs and relevant regulations of the competent Department, internal audit systems and the development of this sector, the system specifications;
(B) check and guide on establishing and improving internal auditing system, the internal audit work carried out;
(C) safeguard the legitimate rights and interests of the internal auditors and the internal auditors;
(D) other duties stipulated by laws, rules and regulations.
14th internal audit units of the system of internal audit work carried out and includes the following:
(A) implementation of the provisions of law and rules and regulations, implementation of the people's Governments at the corresponding level, the audit organs and competent departments of requirements;
(B) to support internal audit internal audit independently according to law, guarantee requirements and conditions of work of internal audit;
(Iii) to support the internal audit functions, provide internal audit staff training and education conditions, internal auditors with reasonable personnel structure;
(D) apply the results of internal audit, audit reform, strengthen internal management, improve government funds and State-owned capital of economic, social and environmental benefits;
(E) the provisions of other laws, rules and regulations.
15th internal auditors and internal auditors in the main unit heads or the authority, under the leadership, following the principles of independence, objectivity and impartiality, and terms of reference of the internal audit according to the law, accountable to and report on their work.
16th internal auditors and internal auditors performing on the following matters:
(A) financial plans or budgets and final accounts;
(B) fiscal, financial and related economic activities;
(C) the economic and performance management;
(D) the internal control and risk management;
(E) the unit has jurisdiction over the internal management of the economic responsibilities of leading cadres;
(Vi) construction project budget and final accounts;
(G) other matters stipulated by laws, rules and regulations.
17th internal auditor and internal auditor internal audit independently according to law, shall perform the following duties:
(A) require the auditee to deliver relevant fiscal, financial payments and the related economic activities and electronic data;
(B) audit certificates, accounts, budgets, accounts, inspection of funds and property, testing financial accounting software, access to the relevant documents, contracts, and related information;
(C) or to attend meetings of the unit and its subordinate units participated in major management decisions, major project investment decision, large amounts of money and economic activities related to the Conference;
(Iv) audit related matters shall conduct investigations and inquiries to the units and individuals concerned, obtain documents, information and other supporting documents;
(E) the ongoing transfer, concealment, falsification, destruction activities relating to financial accounting and relevant economic data or assets against, take appropriate punitive measures, and reports the heads of the main unit or authority; (Vi) problems found in the audit, reported to the heads of the main unit or authority, and to deal with or suggestions for improvement.
To audit objects exist in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, shall be rectified in accordance with law, handle, approved by the heads of the main unit or authority, audit decisions within the competence of management in the unit;
(VII) on the direct responsible person in charge and other direct liable persons responsible shall be disciplined, made responsible for removal or discipline inspection and supervision organs to give suggestions on what punishment; according to law, penalties should be addressed by the relevant competent authority, requests to transfer the relevant recommendations of the competent authority; a suspected crime, make recommendations for transferred to judicial organs;
(VIII) other duties stipulated by laws, rules and regulations.
18th internal auditors and the internal audit personnel shall comply with internal audit standards, in accordance with the request of the heads of the main unit or authority, follow the following procedures audit:
(A) prepare the annual audit work plan, reported to the heads of the main unit or authority for approval;
(B) the composition of audit teams, before the implementation of the audit to the audit object audit notice served;
(Iii) professional and technical methods and legal procedures to obtain audit evidence;
(D) the submission of audit reports, and consultation with the auditee to submit the unit charge or authority approval, served on the auditee;
(E) approved by the heads of the main unit or authority, audit decisions issued and supervision of its implementation;
(Vi) establishment of audit files to handle auditing matters, and in accordance with regulations to strengthen management. 19th is audit object audit report, the audit should be performed to decide, and within the prescribed period to the internal auditors and internal auditors Unit reports on implementation.
If necessary, the internal auditors and the internal auditors may conduct a follow-up audit and 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.
Disagrees with the decision of the audit report, the audit, internal audit and the internal auditing staff unit main complaint with the responsible person or authority. 20th audit institutions, social auditing organizations should respect the internal audit evaluation and treatment suggestions.
After the evaluation finds that the results of internal audit work, can be used as a reference of national audit and social audit. Article 21st in violation of these provisions, not to establish an internal audit, the internal audit work, from Audit Office ordered corrective action in serious cases, directly responsible to the 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.
22nd the auditee has any of the following circumstances, by the internal auditors and internal auditing staff unit main responsible person or authority shall order rectification, and directly responsible to the charge and other direct liable persons shall be given disciplinary actions constitute a crime, criminal responsibility shall be investigated in accordance with law:
(A) does not accept or does not 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) refuse to implement audit reports and audit decisions;
(D) strike, retaliation, defamation, against internal auditors or whistle-blowers;
(E) other circumstances as stipulated by laws, rules and regulations.
23rd internal auditors and internal auditors have one of the following circumstances, the heads of the main unit or authority shall order rectification, and directly responsible to the charge and other direct liable persons shall be given disciplinary actions constitute a crime, criminal responsibility shall be investigated in accordance with law:
(A) concealing the audit identified problems or provide false audit conclusions;
(B) dereliction of duty causes losses to the country, or the auditee;
(C) the disclosure of State secrets or commercial secret of the auditee;
(D) abuse of power, deception, abusing power for personal gain;
(E) other circumstances as stipulated by laws, rules and regulations.
Article 24th of Internal Auditors and the internal auditing staff unit main heads or the authority responsible has one of the following, 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 an internal auditor or internal audit issued in violation of the law, rules and regulations of audit findings;
(C) other circumstances as stipulated by laws, rules and regulations.
25th article of the heads of unit referred to in provision, refers to the State of the legal representatives of the Executive Heads of organizations or other legal entities.
Authority in these rules refers to corporate decision-making organizations according to the law. 26th article of the regulations come into force on May 1, 2013. September 25, 1998 Standing Committee of the provincial people's Government of Jiangsu Province, through the internal audit requirements (142th in Jiangsu Province people's Government) abrogated.