(Summit 62th ordinary meeting of the People's Government of San Suu Kyi on 22 January 2010 to consider the publication, effective 1 April 2010, of Decree No. 220 of 10 February 2010, of the People's Government Order No. 220 of 10 February 2010)

Article 1, in order to strengthen internal audit, establish a sound internal audit system that regulates internal audit conduct, establishes this provision in line with the National People's Republic of China Audit Act and relevant laws, regulations and regulations.

Article 2 Internal audit is an independent monitoring and evaluation of the income and expenditure of the unit and its affiliated units, financial payments, real, legitimate and efficient conduct of economic activity.

Article 3 should establish a sound internal audit system and conduct internal audit in accordance with the relevant laws, regulations and present provisions.

Article IV

(i) Organizing relevant laws, regulations and the development of an internal auditing system;

(ii) Guidance on internal auditing by internal audit agencies and personnel in accordance with the law;

(iii) Oversight of the establishment of a mechanism for the sound internal auditing, as prescribed by the relevant departments and units;

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

(v) To take stock of the advanced internal audit experience and to provide incentives for units and individuals that have made significant internal audit performance;

(vi) To guide, monitor and manage the functions of the Institute of Internal Audit (Chief) in accordance with its laws, regulations and statutes;

(vii) Other responsibilities under laws, regulations.

Article 5

The following units should establish an independent internal audit body:

(i) The sole-source and controlled unit financial institutions funded by the State;

(ii) Upholding companies;

(iii) The sole-source and controlled enterprises financed by the State;

(iv) Other provisions of the law, legislation and regulations should establish an independent internal audit body unit.

Units other than the preceding paragraph may be established or equipped with internal audit personnel, as required.

Internal auditing needs but not have an independent internal audit agency condition and staffing unit, which may authorize the establishment of an internal audit function within this unit.

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 have national laws, regulations and regulations.

The training of internal audit personnel and the continuing education system should be supported and guaranteed.

Article 8. Internal audit personnel shall be subject to stricter internal audit occupational norms and are faithful to their duties and are independent, objective, impartial and confidential.

Article 9. A net asset of more than €1 billion or a total of over €6 billion should be established. Members of the Board should be familiar with the expertise and the corresponding operational capacity in the areas of audit, finance, management and major operations of this unit. 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 10 Internal audit bodies operate under the authority of the principal head of the unit or the board of directors, the shareholders' organization (hereinafter referred to as the authority) and are not denied and obstructed by the relevant bodies and their affiliation units and individuals.

The main head or authority of the unit should support internal audit and ensure that internal audit agencies or internal audit personnel carry out their duties in accordance with the law and coordinate in a timely manner the problems encountered in their work.

Article 11. The requirements for the performance of the duties of the internal audit body shall be included in the budget of the unit and shall be assured.

Article 12. The heads of internal audit bodies shall be eligible for the office of an auditor or other relevant professional intermediate-level technical staff and for more than three years of audit, accounting or related work.

Article 13

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

(ii) An audit of the basic construction works of this unit and its affiliated units and major technological improvements, major repair projects, etc., budgets, accounts and completion of the delivery of the work;

(iii) An audit of the performance of economic responsibilities by the principal heads of institutions and units within this unit;

(iv) Oversight, evaluation of the economic management and effectiveness of this unit and its affiliated units;

(v) Evaluation of the soundness, effectiveness and risk management of the internal control system of units;

(vi) Conduct specific audit surveys of this unit and its affiliated units;

(vii) Assessment of the quality of the audit, based on the need for selection of social audit bodies;

(viii) Other auditing matters requested by law, regulations and principal heads of this unit or by the authority.

Article 14.

(i) Requested the timely delivery of production, operation, financial and balance-of-payment plans, budget performance and accounts, accounting information, contracts, agreements and other relevant documents, information;

(ii) Participation in or attendance at meetings such as major investments, asset disposal, financial movement control and other important business management decisions;

(iii) To convene meetings related to audit matters;

(iv) Participation in research on the development of relevant regulations, the formulation of internal audit regulations and the implementation of the internal audit regulations after the publication of the unit;

(v) Examination of information, documents, field surveys, computer systems and their electronic data and information on production, operation and financial activities;

(vi) Conduct investigations into relevant units and individuals on issues related to audit matters and obtain evidence;

(vii) Recommendations to correct, address violations and improve economic management, improve internal controls and improve economic efficiency;

(viii) Those documents, books, statements and other information relating to economic activities that may be transferred, concealed, altered, destroyed and destroyed, which are provisionally closed by the principal heads of the unit or the authority of the Authority;

(ix) To take a temporary halt to the decisions of the ongoing grave violations, serious losses of waste, and to report on the termination of the principal heads of units or authority;

(x) To make recommendations for criticism or accountability for violations and for units and persons causing damage;

(xi) The publication of the audit findings document, with the approval of the principal head of the unit or the authority, except for matters relating to confidentiality under the law, regulations;

(xii) Strict compliance with the regulations, economic efficiency and the collective and personalities of the units concerned with the establishment and affiliated units of the Unit, which may make recommendations to the principal heads of the unit or the Authority;

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

Article 15. The main head of the unit or the authority may, within the framework of legal and regulatory competence, delegate authority such as internal audit agencies to communicate, warn, collect funds for violations, rectify orders.

Article 16, internal audit body or internal auditor, in relation to audit matters, has the right to consult with the auditor on the relevant deposits of financial institutions in accordance with the relevant provisions and to obtain evidence that the auditor should cooperate.

Article 17 Internal audit bodies or internal audit personnel should define the annual audit work objective, develop annual audit project plans, prepare the financial budget of the audit body and implement it upon approval by the head of the reporting unit.

Following the determination of the audit project, the internal audit body should be elected as an audit team of internal audit personnel to carry out the audit.

Article 19 should conduct pre-trial investigations and develop audit implementation programmes. Prior to the implementation of the audit, a letter of audit was sent to an auditor or a person, who was in exceptional circumstances, with a direct audit letter of audit.

In the end of the audit, the audit team shall submit a report of the audit team to seek the views of the auditor or personnel, which shall form an audit report after the audit is completed by the head of the internal audit body.

Article 21 Audit reports should evaluate audit matters, audit findings, make recommendations to correct and address violations, violations and improve economic management, improve economic efficiency and provide feedback to the auditor or the associated personnel.

In the case of an auditor or a person, the internal audit body shall make corrections or address observations, drawing on the audit decision of the principal head of the unit or the authority of the authority:

(i) Stolen taxes;

(ii) Exhibition, exclusion of income and profit, crowding and inclining costs;

(iii) The exclusion and diversion of earmarked funds;

(iv) Unless the books of accounting or the private accounting books are maintained in private;

(v) Preparation of false financial accounting reports;

(vi) Restatements of production, production and consumption of raw materials;

(vii) Disadvantaged national funds or resulting in national financial losses;

(viii) Violations of invoices and cash management provisions;

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

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

Article 23 should provide an important basis for the audit findings in the context of the objective of the archaeological economy, the payment of awards, the dismissal of the unit and the head of the agency.

Article 24 Internal audit reports can serve as a reference basis for relevant work by audit bodies, departments or social audit bodies.

Article 25 Internal audit bodies or personnel should establish audit files in accordance with national archives management provisions.

Article 26 Internal audit bodies should, as required, communicate internal audit workplans, work summarys, statistical statements and audit reports on major audit matters to their superior internal audit agencies and national audit bodies.

Article 27 should be rewarded by internal audit bodies and internal audit personnel who perform serious duties, are faithful to their duties, adhere to the principles of adherence and make significant achievements.

Article 28 is not in line with internal audit work, rejects audit or rejects information, provides false information, rejects the implementation of audit findings or reprisals against internal audit personnel, and the main head of the unit or authority should be addressed in a timely manner.

Article 29 contains one of the following cases for internal auditors, which should be criticized; in serious circumstances, be disposed of by law and the transfer of suspected offences to the justice sector by law:

(i) Concluding problems identified by the audit or false audit reports, audit decisions;

(ii) Use of authority to favour private fraud;

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

(iv) Disclosure of State secrets or commercial secrets of the auditor;

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

The unit responsible for referring to the false audit reports by the awarding of internal audit personnel, which are governed by the law by the auditor.

Article 33 found that internal audit was not lawful and should be responsible for the change of deadlines.

Article 31, the responsibility of the audit body, the competent authority, or the auditor to combat retaliation for internal audit personnel should be rectified; the refusal to rectify it is to hold its responsibilities in accordance with the management authority.

Article 32 The Internal Audit of the Province of San Orientale, issued on 15 March 1991, was also repealed.