(Adopted at the 87th ordinary meeting of the Government of the Southern Province, on 4 July 2011, by Decree No. 255 of 26 July 2011 of the Government of the Great Lakes Region, which was published as from 1 October 2011)

Chapter I General

Article 1, in order to strengthen internal audit, improve management, improve efficiency and promote good governance, develop this approach in line with the National People's Republic of China Audit Act and the relevant laws, regulations and regulations.

Article II applies to State organs, State-owned and State-owned financial institutions and businesses, State-run organizations and other business organizations that are subject to audit supervision in the administrative region of my province (hereinafter referred to as the unit).

The internal audit referred to in Article 3 of this approach refers to monitoring and evaluation of the economic activities, the appropriateness, legitimacy and effectiveness of internal controls within the unit and its constituent units, in accordance with the law.

Article IV heads of units or authority lead the internal audit of this unit, establish an internal audit system for the sound unit, and is responsible for the authenticity, legitimacy and integrity of the findings of the internal audit instrument.

Article 5

(i) Develop an internal auditing system;

(ii) Oversight of the establishment of a mechanism for the sound internal auditing of units;

(iii) Guidance for internal audit work;

(iv) Inspection, evaluation of internal audit work;

(v) To guide and oversee the functioning of the Internal Audit Association in accordance with the law;

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

The Internal Audit Association provides coordination and services for internal audit work in accordance with its statute, and performs its business self-regulation functions in accordance with the law.

Chapter II

Article 7. Legal, legislative and regulatory provisions should establish an independent internal audit body and should establish an internal audit body in accordance with the provisions.

Financial and higher income and expenditure units may establish an independent internal audit body in accordance with the required procedures or a dedicated internal audit staff, in accordance with the requirements of work. Without the establishment of an independent internal audit body or the availability of a dedicated internal audit staff, it may be authorized to perform internal audit duties by the unit's financial, integrated, inspectorate, etc., and, where necessary, the social audit body may be employed to assist the Unit in its internal audit.

Article 8. Financial institutions for the establishment of an internal audit body, enterprise organizations, may establish a Board of Auditors, based on the need for an auditor. The Director of the Board of Auditors shall be headed by the principal head of the unit, the Auditor-General or the external director.

Article 9. Internal audit personnel should have the expertise and operational capacity to be adapted to the conduct of internal audit operations, provide evidence-based induction and receive vocational training and follow-up education.

The heads of internal audit bodies should be eligible for higher-level Professional technical functions or for work related to economic, management, legal and other conditions under the law, regulations.

Article 10. Internal audit personnel shall be subject to occupational norms and be independent, objective, impartial and integrity.

Article 11. Internal audit personnel shall not be appointed or engaged in business management or financial work that may affect their performance under the law.

In implementing internal audit, it should be avoided by engaging with the subject of the audit or auditing. The evasion of internal audit personnel is determined by the head of the internal audit body; the evasion of the head of the internal audit body is determined by the principal head of the unit.

Requirements for the performance of the functions of the internal audit bodies are guaranteed by this unit.

Chapter III

Article 13

(i) An audit of the income and expenditure of this unit and its affiliated units, the income and expenditure and related economic activities;

(ii) An audit of the performance and effectiveness of the initial budget investment project for this unit and its associated units;

(iii) An audit of the performance of the unit and its associated units, budgets, contracts, etc.;

(iv) An assessment of the integrity and effectiveness of the internal control system of this unit and its affiliated units;

(v) An audit of the economic responsibility of the principal heads of institutions and units within this unit;

(vi) Other auditing matters to be carried out by law, regulations and principal heads of this unit or by the authority.

Article 14. In performing its duties, the internal audit body has the following competence:

(i) To request the auditor or the subject of the audit to provide timely and complete information related to audit matters;

(ii) Participation in or attendance at meetings of major investments, asset disposal, income and expenditure, financial and balance-of-payment budgets, accounts and other major operating management decisions;

(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 obtain the relevant proof material, in accordance with the law, to investigate and enquire the relevant issues in audit matters;

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

(vi) Upon approval by the principal head of the unit or the authority of the Authority, an indication of the results of the audit is made of the problems identified by the audit, the order is being changed;

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

(viii) Recommendations for recognition and incentives for companies to adhere to the laws and regulations, to make significant economic benefits and to contribute to them;

(ix) Other competences under laws, regulations and regulations.

Article 15. The internal audit body shall exercise its functions under the law and shall be co-ordinated by the auditor or the subject of the audit and shall not be denied, hindered.

The main head or authority of the unit shall protect the internal auditor to perform its duties under the law. No unit or person shall combat and revenge internal audit personnel.

Article 16 Principal heads of units or authorities may, within the framework of legal and regulatory competence, delegate authority such as internal audit agencies to communicate, warning, order change.

The results of the internal audit should serve as an important basis for the conduct of the examination, award and dismissal of the body and the head of the unit.

Chapter IV Procedure

Internal audit implementation of the audit project plan. The annual audit project is planned to be implemented after approval by the principal head of the unit or the authority.

The audit conducted by the internal audit body in accordance with the audit team composition of the audit project shall not exceed 2 members.

Article 20 should prepare an audit programme to carry out audits in accordance with the audit programme. The audit and audit programme adjustments are subject to approval by the head of the internal audit body.

Prior to the implementation of the audit, the internal audit body shall communicate the audit letter to the auditor or the subject of the audit. Where necessary, an audit letter may be executed directly.

Article 21, the Audit Group shall apply professional technical methods and legal procedures to obtain audit evidence.

The audit of evidence shall be signed by the evidence provider or by chapter. The evidence provider rejects the signature or chapter, and the auditor shall indicate the reasons and dates. The auditing evidence was contested by the auditor or by the auditor, and the audit team should conduct verification.

In accordance with the audit evidence, the audit team shall submit an internal audit body after consulting the auditor or the subject of the audit. The internal audit body should review the audit reports submitted by the audit team and provide a review.

The auditor or the subject of the audit should receive feedback from the audit team within 10 days of the receipt of the report.

Article 23 principal heads of this unit or authority shall validate the audit report of the audit team, the written feedback from the auditor or the subject of the audit, the review of the internal audit body and form the audit report of the unit, the audit decision.

Audit reports, audit decisions should be sent to the auditor and the subject of the audit. Audit reports, audit decisions are effective from delivery.

Article 24 shall report on the implementation of audit decisions to internal audit bodies within 30 days of receipt of audit reports, audit decisions.

An auditor or an auditor may apply for review to the principal head of the unit or authority within 10 days of receipt. The principal head of the unit or authority shall respond within 30 days of the date of receipt of the request.

During the review, the audit decided not to stop implementation.

Article 25 Internal audit bodies may, if necessary, carry out follow-up audits, check the implementation of audit reports, audit decisions by the auditor or by the auditor, and submit follow-up audit reports to the principal head of the unit or authority.

Article 26 should establish a sound internal audit archives management system and maintain information on internal audit files in accordance with the relevant provisions.

Article 27, which is the subject of auditing by the auditing authority, shall be communicated to its superior units and audit bodies, as required, to the internal audit workplan, statistical statements and audit reports on major audit matters.

Chapter V Legal responsibility

Article 28 was criminalized by law by the auditor, by one of the following cases, by the principal head of the unit or by the authority of the authority:

(i) To reject or delay the provision of information or to provide information that is not authentic and incomplete;

(ii) Transfer, concealment, alteration and destruction of information;

(iii) To reject the implementation of audit decisions;

(iv) Combat, reprisal, defamation, trapped internal auditors or reporters;

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

Article 29 contains one of the following cases for internal audit personnel, which is dealt with by law by the principal head of the unit or by the authority of the authority; which constitutes an offence and is criminalized by law:

(i) To take advantage of the power to gain private gain;

(ii) Resistance, favouring private fraud, concealing problems identified or false audit reports;

(iii) To play a role in causing economic losses to the State or to the auditor;

(iv) Disclosure of State secrets, commercial secrets or personal privacy;

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

Article 31: The principal head of the unit or the relevant responsibilities of the Authority shall be treated by the competent organ in accordance with the law; constitute an offence and hold criminal responsibility under the law:

(i) To combat, revenge, trap internal audit personnel or reporters;

(ii) Applicate, refer to, powerful internal audit bodies or internal audit personnel to conduct audit reports in violation of legal, legislative and regulatory provisions;

(iii) No timely cessation or suppression of acts that are undermining the interests of the State and the unit, causing significant harm and losses;

(iv) Other violations of laws, regulations and regulations.

Annex VI

Article 31 states that internal controls are referred to in this approach to the overall description of the unit's self-adjustment, restraint, planning, evaluation and control of a range of methods, procedures and measures taken within the unit in order to preserve the integrity of the asset and to ensure that the information on accounting is correctly reliable.

The main heads of units described in this approach refer to the statutory representative of the executive heads of State bodies and other legal organizations.

The unit authority referred to in this approach is a body that exercises the right to decision-making under the law.

Article 32 does not establish an independent internal audit body, who is dedicated or part of an internal auditor's functions, authority and working procedures, and is implemented in accordance with the relevant provisions of this approach.

Article 33 of this approach is implemented effective 1 October 2011.