(23rd Executive meeting of Shaanxi Provincial people's Government on January 11, 2008 129th promulgated as of March 1, 2008) first in order to regulate the behavior of internal audit, establish and perfect an internal auditing system, strengthen internal audit, 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.
Internal audit referred to in the provisions of article, refers to the internal auditor or the internal auditor of the entity and subordinate units of the fiscal revenue and expenditure, financial revenue and expenditure and the other economic activities of real, legitimate and benefits for independent and objective monitoring and evaluation of actions.
Article within the administrative area of the province of government agencies, financial institutions, enterprises, institutions, social groups and others on the internal auditing and to guide and supervise the activities of the internal audit, these provisions shall apply.
Fourth internal audit shall abide by the principles of independence, objectivity and impartiality, in accordance with the internal audit procedures, audit work carried out.
Fifth unit or individual shall interfere or refuse or obstruct the internal audit personnel shall perform the audit activities shall not fight, revenge, against internal auditors. Sixth article County above government audit organ is responsible for guide and supervision this administrative within of internal audit work, perform following duties: (a) organization implementation related legal regulations, developed internal audit work system; (ii) Guide belongs to audit organ audit supervision object of units internal audit work; (three) supervision internal audit institutions and internal audit personnel perform duties; (four) training internal audit personnel, evaluation internal audit work quality; (five) Guide, and
Supervision and management of the Institute of internal auditors perform their duties in accordance with the laws and regulations and (vi) other duties stipulated by laws and regulations.
Seventh lawfully established the Institute of Internal Auditors Internal Auditors and internal auditor of self-regulatory organization, is corporate social groups, perform their duties in accordance with the laws and regulations.
Eighth people's Government above the county level and their departments have made outstanding achievements in the work of internal audit internal audit or internal auditors should be commended and rewarded.
Nineth State organs, institutions, enterprises, institutions, social organizations and other units shall establish an internal auditing system in accordance with the relevant provisions.
Article tenth the following units shall establish an independent internal audit: (a) the large and medium sized state-owned and State-controlled or State-owned assets dominate the enterprise; (b) listed companies (c) banking, insurance, securities and other financial institutions; (d) the State major construction projects construction, (v) other units specified in laws and regulations.
11th internal auditor or internal audit staff shall charge or authority under the leadership of its work.
Head of unit or authority to support the internal audit work, maintain the relative stability of internal auditors to ensure internal auditors and the internal auditor shall perform their duties.
12th audits of internal audit personnel, shall have the corresponding expertise and operational capacity, and implementation of qualification management system and continuous education system.
Evaluation of internal audit of professional and technical personnel qualification and employment, in accordance with the relevant provisions of the State.
13th internal audit personnel audit matters, shall perform the duties, comply with the code of ethics for internal auditors and internal auditing standards.
14th internal audit personnel to be audit-related matters, and be interested in audit or audit-related matters, should be avoided.
15th internal audit the costs necessary to perform their duties, shall be included in the budget, be ensured.
16th article internal audit institutions according to this units main head or power institutions of requirements, perform following duties: (a) on financial payments, and financial payments and about of economic activities for audit; (ii) on budget, and budget outside funds of management and using situation for audit; (three) on this units features institutions and the belongs units led personnel of term economic responsibility for audit; (four) on fixed assets investment project for audit;
(E) the soundness and effectiveness of the internal control system and risk management review; (vi) audit of economic management and benefit; (VII) other audit matters stipulated by laws and regulations.
Article 17th internal auditor or the internal auditor in accordance with provisions of matters related to economic activities related to the implementation of Audit audit countersign, to carry out special audit investigation.
18th this unit the internal auditor or the internal auditor agreed that can hire experts to participate in the work of internal audit, or may entrust the social audit organizations or other intermediaries undertake internal audit matters.
19th article units main head or power institutions should developed corresponding provides, guarantees internal audit institutions or internal audit personnel of following permission: (a) requirements was audit units on time submitted production, and business, and financial payments plans, and budget implementation situation, and accounts, and statements and other about file, and information,; (ii) participate in this units about Conference, held and audit matters about of Conference; (three) participation research developed about of regulations, proposed internal audit regulations, by units validation announced Hou purposes; (Four) check about production, and business and financial activities of information, and file and site exploration real; (five) check about of computer systems and electronic data and information; (six) on and audit matters about of problem to units and personal for survey, and made proved material; (seven) on is for of serious illegal violations, and serious loss waste behavior, made temporary stop decided; (eight) on may transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and statements and and economic activities about of information
And approved by the heads of the main unit or authority has the right to be temporarily sealed; (IX) proposed corrective and deal with violations of opinion as well as recommendations to improve economic management, improving economic efficiency and (10) of illegal units and personnel losses and waste, give notice of criticism or suggested in the proposed accountability.
20th through approval, internal auditors or the internal audit personnel shall public audit results.
Article 21st audit units do not work with internal audit, refuse audit or to provide information or providing false information, the refusal to implement the audit conclusions or retaliation against internal auditors, head of unit or authority shall be dealt with in a timely manner; a suspected crime, transferred to the judicial authorities to investigate and punish.
22nd internal auditors ' abuse of power, favoritism, to reveal the secret, be dealt with by the unit, in accordance with the relevant provisions; a suspected crime, transferred to the judicial authorities to investigate and punish.
23rd these provisions, the term "unit" contains and that this unit has the affiliation of units, this unit occupies the majority or dominant position.
24th article of the regulations come into force on March 1, 2008.