(November 29, 2007 76th meeting of the people's Government of Liaoning province considered by Liaoning Provincial Government order No. 215, published December 8, 2007 as of February 1, 2008) first in order to strengthen the internal audit, internal audit and maintain economic order, improving economic efficiency and promoting clean government, in accordance with the People's Republic of China Audit Act and related laws and regulations, combined with the province, these provisions are formulated.
II internal audit in these rules, an independent monitoring and evaluation unit and the units in fiscal, financial payments and other economic activities of the authenticity, legitimacy and effectiveness of actions.
Third article I province administrative within of following units, should established sound internal audit system, carried out internal audit work: (a) using, and management financial funding and other financial sex funds, and social public Fund (funds) of organ, and institutions, and social groups and other organization; (ii) State-owned and the State-owned holding financial institutions; (three) State-owned and the State-owned holding Enterprise; (four) legal, and regulations provides need carried out internal audit work of other units.
Article fourth internal audit staff handle auditing matters shall strictly comply with the specification for the profession of internal auditing, loyal, independent, objective, impartial and confidential.
Outstanding successes in the internal auditors and the internal auditors, the audit organs and departments, give rewards. Fifth article audit organ law Guide and supervision this administrative within of internal audit work, perform following duties: (a) organization implementation related legal, and regulations and regulations, developed internal audit work system, organization carried out internal audit work theory research, and is responsible for on internal audit personnel of education training; (ii) Guide internal audit institutions and personnel law carried out internal audit work, maintenance internal audit personnel of lawful rights and interests of; (three) supervision about sector and units according to provides established sound internal audit institutions,
Equipped with internal auditors, internal audit work; (d) the direction, supervision and management of the Institute of internal auditors perform their duties in accordance with the laws and regulations, (v) other duties stipulated by laws and regulations.
Sixth law or administrative regulations to establish internal audit unit, internal audit bodies should be set up.
Legal and administrative regulations are not expressly provided for the establishment of internal audit units, based on the need to establish internal audit or internal audit staff.
Establishment of internal audit units, based on the need to set up an Audit Committee, with General Auditor.
Internal Auditors should gradually increase the international certified internal auditor qualifications of personnel.
Article seventh or internal auditor in the internal audit bodies of the units in charge or the authority under the leadership of its work.
Head of unit or authority to support the internal audit work, protection of internal audit and the internal audit personnel shall carry out their duties.
Article eighth of internal audit units and operational training requirements should be included in the budget.
Nineth internal audit of internal auditors shall have the required expertise and operational capacity, and periodic internal audit training.
Article tenth internal auditors shall perform their duties is protected by law, and no unit or individual shall interfere or refuse or obstruct the internal audit personnel shall perform the audit may not be fighting, revenge, against internal auditors.
Internal audit teams should remain stable, no illegal misconduct or incompetent work, should not be replaced by internal auditors.
11th internal audit personnel to be audit-related matters, and the auditees (people) interested or audit matters, should be avoided.
Withdrawal of the internal auditors, decided by the head of unit or authority.
12th article internal audit institutions according to this units main head or power institutions of requirements, perform following duties: (a) audit this units and the belongs units financial payments, and financial payments situation; (ii) audit this units features institutions and the belongs units head term within of economic responsibility; (three) audit this units and the belongs units fixed assets investment project; (four) audit this units and the belongs units economic or business management performance; (five) participation about major contract of signed and on perform situation for audit;
(Vi) of the units and their subordinate units of the internal control system integrity and to evaluate the effectiveness and risk management; (VII) to work on the special audit investigation; (h) the laws and regulations and the unit head or other auditing matters authority requirements.
13th article units main head or power institutions should developed corresponding provides, guarantees internal audit institutions perform duties by required of following permission: (a) requirements was audit object provides about production, and business, and financial payments plans, and budget, and budget implementation situation and the accounts, and financial accounting report and the account open state situation and the other related file information; (ii) participate in or attended this units and belongs units involved major investment, and assets disposal, and funds scheduling and other important economic business matters decision, Conference; (Three) review was audit units about production, and business and financial accounting activities information, and file, check about of computer systems and electronic data and information, site verification and internal audit matters about of real; (four) on and audit matters about of problem to units and personal for survey, and made proved material; (five) on is for of serious illegal violations, and serious loss waste behavior, made temporary stop decided; (six) on may transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and Financial accounting report and and economic activities about of information, by this units main head or power institutions approved, right to be temporarily sealed; (seven) proposed corrected, and processing illegal violations behavior of views and improved economic management, and improve economic of recommends; (eight) on illegal violations and caused loss waste of units and personnel, proposed give informed criticism or disposition of recommends; (nine) publicity audit conclusion sex file, but legal, and regulations provides of involved key matters except; (10) legal, and
Regulations and the heads of the main unit or authority granted to other powers. Internal audit based on the main article 14th heads or the authority approved the audit work plan for the project, select audit team of internal auditors.
Audit team responsible for developing audit program, audit programmes and audit programme adjustments subject to audit bodies or the unit charge and the authority for approval.
15th Auditors according to the audit, the audit process, audit, observation, stocktaking, enquiry, confirmation, calculations, analytical review methods of obtaining audit evidence, the formation of audit working papers.
Establish audit working paper review system.
The auditees shall cooperate with the audit work and providing truthful and complete information upon request, may not be transferred, concealed, tampered with or destroys relevant financial accounting, production management, and other file information. Article 16th after the conclusion of the audit, audit report of the Group of the Group of Auditors seek the views of the auditee.
The auditee shall from the date of receipt of the report of the Group Auditors feedback their views in writing to the audit group in the 10th, if regarded as no objection.
Heads of internal audit bodies of the audit reports and the auditee's opinion after the audit form audit reports, reported to the head of unit or authority.
17th head of unit or authority, according to the audit report for the audit object audit decisions issued. Audit object audit decisions should be performed. Disagrees with the decision on audit, audit decisions within 10th day of service to the internal audit unit in charge of or authority a complaint, complaint period does not affect the implementation of auditing decisions.
Unit heads or the authority of the date of receipt of the complaint shall be applied for within the 15th responded.
18th upon completion of the audit, internal auditors should establish audit files, proper management according to law.
Article 19th internal audit follow-up audit, if necessary, check the audited subjects to take corrective measures and effects of problems, and to submit a follow-up audit of the unit charge or authority report.
20th conclusions should serve as the internal audit unit appraisal, reward and punishment, appointment and removal of head of unit based on one of the.
21st audit objects in violation of the provisions of article, refuse to accept, or do not match the internal audit work carried out, the information provided is untrue, incomplete or refusing to execute decisions of the audit, by the head of unit or authority shall order rectification refuses, the persons directly responsible and other persons responsible for disciplinary or administrative sanctions.
22nd the audited units or personnel transfer, concealment, tampering, destroying relevant financial accounting, production management, as well as other documentation, be dealt with in accordance with the relevant provisions constitutes a crime, handed over to judicial organs for criminal responsibility.
Article 23rd fight, revenge, against internal auditors, provided by the organization or the competent employer disciplinary or administrative sanctions constitute a crime and handed over to judicial organs for criminal responsibility.
24th article internal audit personnel has following behavior one of of, by its where units give informed criticism; plot serious of, give administrative sanctions; constitute crime of, transfer judicial organ held criminal: (a) on was audit object illegal disciplinary problem hide not reported, issued false of audit report and audit decided; (ii) leaked national secret or was audit units of commercial secret; (three) other abuse, and engages in, and negligence, illegal disciplinary behavior.
25th article of the provisions other than the Organization and on the internal audits and reference to these provisions.
26th article of the regulations come into force on February 1, 2008.