Inner Mongolia autonomous region, the internal audit approach
(November 16, 2010 people's Government of Inner Mongolia autonomous region, the 8th Executive meeting on November 26, 2010 177th in Inner Mongolia autonomous region people's Government promulgated as of January 1, 2011) Chapter I General provisions
First to standardize internal auditing, maintain financial and economic order, promoting clean government, guarantees for national economic and social development, in accordance with the People's Republic of China Audit Act and related state laws and regulations, combined with State practice, these measures are formulated.
Internal audit in these measures in article, refers to the unit of internal audit institution independent of the units and departments of accounting vouchers, account books, financial and accounting reports, as well as other information relevant to the financial income and expenses, financial income and expenditure and assets and monitor the behavior of its authenticity, legality and effectiveness.
Article autonomous region within the administrative area of the State organs, public institutions, enterprises, public organizations and other organizations to conduct internal audits, these measures shall apply. Fourth flag the people's Governments above the county level shall strengthen leadership on internal audit work.
Auditing authorities above the county level are responsible for directing and overseeing internal audits within its jurisdiction.
Competent administrative departments at and above the county level in the context of its terms of reference in accordance with direction, guidance, supervision of the industry, the system of internal audit work.
Fifth unit of internal audit during the main charge or work carried out under the direct leadership of the authority.
Head of unit or authority shall ensure the internal audit bodies or persons to perform their duties, internal audit reports, internal audit to determine authenticity, legitimacy, integrity, responsibility.
Article sixth Institute of Internal Auditors is the internal audit profession's self-regulatory organization, is corporate social groups, industry self-regulation in accordance with relevant rules and regulations of the State administration. Carry out audit work unit can attend the Institute of internal auditors.
Audit institutions through internal auditing of the Institute of internal auditors to strengthen the operational guidance and supervision.
Chapter II Organization and personnel
Article seventh the following units shall establish an independent internal audit, with commensurate with the business of the entity's internal audit staff:
(A) of the implementing autonomous region following the vertical Management Department of provincial administration;
(B) the large amount of budget revenues and expenditures and non-tax revenue collection and management of the Department, or more subordinate units of State administrative organs and institutions;
(C) the status of State-owned capital controlled or dominated by local financial institutions;
(D) the listed company;
(E) the status of State-owned capital controlled or dominated by large and medium sized enterprises;
(Vi) Government investment and government investment of construction project owner;
(G) regulating the use of public funds a large amount of social groups and other organizations;
(VIII) other unit prescribed by laws and regulations.
Other than those provided for in the preceding paragraph, based on the need to set up an internal auditor or internal audit staff, or entrust the social auditors to audit. The first paragraph of this article (b), (g) provided a large amount of subdivisions or more specific standards, prepared by the State audit authority in conjunction with the financial, institutional departments.
Standards according to business size standards for the implementation of medium and large enterprises.
Eighth to set up an independent internal auditors of financial institutions, listed companies and enterprises shall be equipped with the General Auditor.
Nineth internal audit requirements for performing their duties shall be included in the budget of the unit.
Article tenth internal audit of internal auditors shall have the required expertise and operational capacity, and undergo regular internal audit training and continuing education, the unit should be supported and protected.
11th heads of internal audit bodies shall meet the following conditions:
(A) has more than mid-level auditor qualifications or other qualifications of the mid-level professional and technical positions;
(B) engaged in more than three years in auditing, accounting or related work.
Head of internal audit of the State-owned agency can not have preceding paragraph (a) the provision of professional and technical qualifications of the position.
12th internal audit staff handle auditing matters shall abide by professional standards, confidentiality, loyal, independent, objective and fair.
13th internal audit personnel shall exercise functions and are protected by law, audited unit or individual may refuse or obstruct the internal auditors independent auditors.
14th internal audit personnel shall not concurrently serve as financial management and other management work shall not participate in the original internal audit operates a business.
15th internal auditors to handle auditing matters shall comply with the People's Republic of China implementation of the audit law relating to the provisions of the Ordinance.
Chapter III responsibilities and authorities
16th internal audit or officer in the unit and perform the following duties within the unit:
(A) of the units and their subordinate units financial income and expenses, financial income and expenditure, assets, liabilities, owner's equity, profit and loss statement for the audit;
(B) the audit of the investment projects of the units and their subordinate units;
(C) to this unit within the Agency and subordinate units mainly responsible for the implementation of economic responsibility auditing;
(D) for the units and their subordinate units operating management, review and evaluate effectiveness;
(E) of the units and their subordinate units of sound internal control and review and evaluate effectiveness and risk management;
(Vi) relating to the special audit investigation;
(VII) the related personnel of the units and their subordinate units in violation of State financial revenue and expenditure reports, financial revenue and expenditure, and shall be processed in a timely manner;
(VIII) a year should be to place the main heads or the internal audit report of the authority;
(I) the audit authority in a timely manner the annual internal audit work and audit reports;
(J) the national audit institutions and the main unit head or authority required to handle other matters;
(11) other duties stipulated by laws and regulations.
Article 17th bodies or persons to perform internal audit functions have the following permissions:
(A) request the auditee to provide true and complete production, management, financial plans, budgets and final accounts, accounting documents and bidding information, economic contracts, statistic reports, meeting minutes and other relevant documents and information, heads of audited information should be provided on the unit's authenticity and integrity of a written undertaking;
(B) participate in or attend the major investment the auditees, disposition of assets, financial accounts, financial revenues and expenditures, budgets, accounts, and other important business meeting;
(C) check the audited accounting vouchers, account books, financial and accounting reports and computer management system of financial revenue and expenditure, financial electronic data, and other information relevant to the financial income and expenses, financial income and expenditure and assets;
(D) issues relating to audit matters to the relevant mainland authorities and individual investigations, asked and obtained supporting documents;
(E) the on-going violations of laws, rules, regulations, or other relevant regulations, and may lead to serious losses and waste should be stopped and reported head of the main unit or authority;
(Vi) may be transferred, concealed, tampered with, destroying accounting vouchers, account books, financial and accounting reports, as well as with information on the economic activity, approved by the heads of the main unit or authority, he may be temporarily sealed;
(G) violations of laws, rules, regulations, or other relevant regulations, and may lead to serious losses and waste of proposed disposition or held responsible for views and suggestions to improve the management and improve efficiency;
(VIII) approved by the heads of the main unit or authority to inform or to publish the findings, but, except as otherwise provided by laws and regulations;
(I) strict compliance with the financial regulations and economic efficiency, contributed to both collective and individual, praise and rewards recommendations;
(J) participate in the unit selection for relating social intermediary organizations or professional work, and to review and evaluate the quality of their work;
(11) the laws and regulations of the other permissions.
18th internal audit internal audit, needs to query the auditees in the financial institution's account or there is evidence that auditees to store money in his own name, the auditees shall cooperate with the inquiry and provide evidence.
19th unit in charge or authority should be granted administrative permissions within the internal audit bodies, shall be ordered to correct, according to the collection discipline, right to deal with illegal funds, and the punishment of the violation of internal rules and regulations.
Fourth chapter of audit procedures Article 20th bodies should carry out an audit plan of the internal audit management.
Annual audit plan should be approved by the unit in charge or the authority for approval. 21st annual audit plan of the internal audit function in accordance with article, composition of audit teams performing.
Audit team members shall not be less than two.
22nd audit team shall investigate the circumstances regarding the audited units, prepare audit programmes, approved by the internal audit implementation. Auditor internal audit bodies should be three working days ago, served a notice of internal audit to the audit unit.
In special circumstances, approved by the heads of the main unit or authority, can direct notice of internal audit implementation audits.
23rd audit teams should be based on the implementation of the audit program audit, using professional techniques, using legal procedures to obtain audit evidence. Shall be subject to audit or audit evidence evidence provider signature or seal.
The auditee or the evidence refuses to sign or seal, the audit team should indicate the reason and date.
The auditee disagrees with the audit evidence, the audit team should verify and, if necessary, should new evidence.
24th audit before the Group internal audit reports to the internal audit bodies, shall seek the auditee comments in writing.
The auditee shall, upon receiving the audit groups internal audit report within ten working days of the date, written comments; not to comment in writing within ten working days, and with no objection.
Audit teams should be for written comments by the auditee, further verification, necessary changes to internal audit reports to the audit group, together with the auditee's written comments submitted to the internal audit function.
25th internal auditors should audit the Group's internal audit report for consideration and the auditee's written comments submitted to approval of the head of the main unit or authority, in accordance with the following provisions:
(A) present on the internal audit reports;
(Ii) in violation of the State and the provision of financial revenue and expenditure, financial revenue and expenditure, internal audit decisions made within the statutory terms of reference, and (iii) shall be investigated for according to law the responsibility of the persons concerned, to place the main charge or authority, internal views of the punishment.
26th the auditee has any of the following circumstances, the internal auditor internal audit decisions should be made:
(A) unpaid, low tax;
(B) falsifying or concealing assets, revenue and profit;
(C) appropriate or misappropriation, interception and special funds;
(D) failing to set up accounting books or private accounting books;
(E) preparing false financial and accounting reports;
(F) the chaotic crowd, costs and expenses, spending virtual columns;
(VII) squandered State property or caused the loss of State assets;
(VIII) violation of cash management bills and regulations;
(IX) other violations of financial laws, rules and regulations. 27th internal audit should be present on the internal audit reports and audit decisions served on the audited object.
Internal audit object audit decision shall be the date of entry into force.
28th the auditee shall perform internal auditing decisions, and to report to the internal audit function within the time stipulated in the implementation, by the head of internal audit reported that the main unit or authority.
The auditee disagrees with the decision on audit, internal audit within 15 working days from the day of service of the decision the main unit heads or the internal audit function at a higher level application for review or appeal, the main unit heads or the internal audit function at a higher level shall, within 15 working days with a response and be dealt with according to the unit's internal management system.
During the review or appeals, and do not stop execution of the decision of the internal audit.
29th internal audit follow-up audit agencies may, when necessary, examine the audited subjects to perform internal audit decisions of, and to the heads of the main unit or authority to submit a follow-up internal audit reports.
30th unit in examination of economic goals, cash rewards and punishments, appointment and removal of their subordinate units and the internal body in charge, audit results of the internal audit function should be as important.
31st national audit bodies and the relevant administrative departments can apply the results of internal audit in conducting its work.
Article 32nd units shall establish an internal auditing file management system, and keep archives of internal audit in accordance with the relevant provisions.
The fifth chapter legal liability
Article 33rd of the audited unit or any of the following circumstances, in accordance with the direct supervisor or the head of direct responsibility for administrative sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:
(A) refuses, delays to furnish or lying about related documents, information and audit matters;
(B) refuses or obstructs the examination;
(C) transferring, concealing the assets acquired in violation of State regulations;
(D) transferring, concealing, tampering with or destroying accounting vouchers, account books, financial reports and other financial revenue and expenditure, financial revenues and expenditures related to the documents and materials;
(E) the refusal to implement internal audit decisions;
(Vi) other circumstances as violations of laws, rules and regulations.
34th National Audit Office found that State-owned units of internal audit reports are not appropriate or not legitimate, it should be ordered to rectify.
35th internal auditors shall have any of the following circumstances shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:
(A) should be avoided and there is no application for withdrawal;
(B) the disclosure of State secrets or business secrets;
(C) conceal the audit identified problems or false reports of internal audit, the internal audit decisions;
(D) the terms used favoritism, neglect their duties to the State or economic loss caused by the auditees;
(E) other circumstances as violations of laws, rules and regulations.
Article 36th unit primarily responsible or responsible authority has any of the following circumstances, dealt with by the authority in accordance with law constitutes a crime, criminal responsibility shall be investigated in accordance with law:
(A) strike, revenge, against internal auditors or whistle-blowers;
(Ii) incite, instigate, or force the internal auditors or internal auditor internal audit reports issued in violation of laws and regulations;
(C) to damage the interests of countries and units, do not stop or failure to stop causing significant damage and loss;
(D) other circumstances as violations of laws, rules and regulations.
The sixth chapter supplementary articles
37th units primarily responsible in these measures refers to the State administrative organs of executive heads and other corporate legal representative.
Authority mentioned in these measures refers to the corporate decision-making bodies according to the law.
38th article of the way outside the scope of article units to carry out internal audits in accordance with the measures implemented. 39th these measures come into force on January 1, 2011.