(April 13, 2004 the Ministry of education released 17th come into force on June 1, 2004) Chapter I General provisions article I in order to establish a sound internal audit system of the education system and education system of internal audit, in accordance with the People's Republic of China Law on education, the People's Republic of China audit and the Audit Commission on the work of internal audit regulations and other laws and regulations, this provision is enacted.
    Second education system in accordance with the law, the principle of strict management, shall establish an internal auditing system, promoting educational administrative departments and units to comply with the country's financial regulations, standardize internal management, to build an honest Government, safeguard their legitimate rights and interests, prevent risks and improve capital efficiency.
    Article system of education is the education system of internal audit internal audit, auditor of financial revenue and expenditure, the economic activities of real, legitimate and independent monitoring, evaluation of benefits.
    Fourth education administrative departments and units should be in accordance with national laws and regulations and these provisions, the implementation of internal audit system, set up the independent internal audit bodies, with Auditors, internal audit work carried out.
    Administrative Department for education in the fifth article of the rules refers to the County and the educational administrative departments at or above the county level; refers to universities and other educational institutions, enterprises.
    Sixth chapter II organizational and leadership Ministry of education internal audit is responsible for directing and inspect the internal audit of the national education system, and the unit conducting the internal audit.
    Audit bodies within the local educational administrative departments at various levels are responsible for coaching and inspecting education system internal audit work in this area, and the internal audit department entity.
    Unit of internal audit bodies of the units and their subordinate units (including units of the holding or leading position) the implementation of internal audit.
    Seventh internal auditor in the Department, head of the main unit under the leadership of, according to the national laws, regulations and policies, as well as the parent Department and this Department, the unit's rules and regulations, the independent internal audit work carried out, the Department, head of the main unit is responsible and reports on its work and accept the national audit authorities and operational guidance of the competent department internal audit and inspection.
    Eighth article education administrative sector and units main head led this sector, and this units internal audit work of main duties: (a) established sound internal audit institutions, perfect internal audit regulations; (ii) regularly research, and deployment and check audit work, heard internal audit institutions of work reported, timely approval annual audit work plans, and audit report, urged audit views and audit decided of implementation; (three) support internal audit institutions and audit personnel law perform duties, and provides funding guarantee and work conditions;
    (D) for remarkable achievements in internal audit and Auditor recognition and reward (v) strengthen the audit team building, effective resolution of auditor training, professional titles and the actual difficulties and problems in the treatment.
    Nineth article education administrative sector internal audit institutions guide internal audit work of main duties: (a) according to national legal, and regulations and superior competent sector and the this sector of about provides, developed internal audit regulations; (ii) urged this sector belongs units and subordinate education administrative sector established sound internal audit institutions, equipped with audit personnel; (three) timely made work deployment, guide and urged this area education system internal audit institutions and audit personnel law carried out work;
    (D) organizational audit personnel qualification training and continuing education, internal audit carried out theoretical study (v) summarize and popularize advanced experience, proposed recommendation of the commended advanced collectives and advanced individuals; (vi) protect the legitimate rights and interests of Internal Auditors and audit.
    Chapter III internal audit bodies and auditors audit institutions within the education system of the tenth article in accordance with the responsibility, the principles of scientific management and the independence of Auditors sets; do not have set conditions for the time being, shall be equipped with specialized staff is responsible for the internal audit work.
    11th education administrative departments and units, should ensure that the audit work required for full-time staff, equipped with internal audit qualification of Auditors.
    Educational administrative departments and units, in accordance with the needs, hiring freelance and part-time auditors audit personnel.
    12th internal audit institution change and heads of audit agencies of the removal or redeployment should seek the views of the Department of internal audit bodies at a higher level.
    13th internal audit internal audit system of the audit should be strictly enforced to ensure audit quality and enhance efficiency.
    14th Auditors handle auditing matters shall be subject to strict compliance with internal audit guidelines and code of ethics for internal auditors.
    Handle auditing matters the Auditors, and audit or audit-related matters of direct interest, should be avoided.
    15th auditors perform their duties according to law, is protected by law, and no units or individuals may set up barriers and retaliation.
    16th Auditors shall in accordance with the relevant provisions of the State, participate in the qualification training and continuing education. Fourth chapter internal audit institutions duties and permission 17th article internal audit institutions and audit personnel main on following matters for audit: (a) financial payments and the about economic activities; (ii) budget implementation and accounts; (three) budget, and budget outside funds of management and using; (four) special education funds of financing, and allocated, and management and using; (five) fixed assets of management and using; (six) construction, and repair engineering project; (seven) foreign investment project; (eight) internal control system of sound, and effective
    And risk management, (IX) economic management and benefit condition; (j) the economic responsibilities of leadership (11) in this sector, the Unit Chief and other matters assigned by higher authorities. 18th internal audit bodies of the educational system to the departments, units and units in financial revenues and expenditures and matters relating to major economic activities in the organization or special audit investigation and to this sector, the unit leadership or higher authorities reporting audit findings.
    Units internal audit bodies support the financial departments to strengthen financial management and to the Treasury of the authenticity, completeness, legality, strict supervision, as well as the correctness of the accounting treatment, regular audit and investigation.
    19th internal audit institution in accordance with work requirements, approved by the heads of departments, units, and social intermediary organizations on matters related to entrusted to carry out the audit.
    20th article internal audit institutions in perform audit duties Shi, has following main permission: (a) requirements units on time submitted financial payments plans, and budget implementation situation, and accounts, and statements and other about file, and information,; (ii) on audit involved of about matters, to units and personal for survey and made about file, and information and proved material; (three) review accounting voucher, and books,, check funds and property, check about electronic data and information, survey site real;
    (Four) participation developed about of regulations, drafting internal audit regulations; (five) participate in this sector, and this units of about Conference, held and audit matters about of Conference; (six) on is for of serious illegal disciplinary, and serious loss waste of behavior, made temporary of stop decided; (seven) on may transfer, and hidden, and tampered with, and destroys of accounting voucher, and accounting books, and statements and and economic activities about of information, by this sector, and this units main head approved, right to take temporarily sealed of measures;
    (H) the proposed recommendations to improve management and increase economic benefits; the exemplary compliance and maintain financial discipline achievements of honor and officer recommendations on illegal and causing losses and waste of proposed corrections, with views for serious violations and causing serious losses and waste of relevant entities and persons to the surrender of discipline inspection, monitoring, or recommendation of the Justice Department.
    21st education system internal audit to national audit bodies, superior results of internal audit and social audit of the Agency, internal audit the audit results by the Department, head of the main unit after the approval, may be provided to the relevant departments.
    The fifth chapter program 22nd internal audit internal audit work should be based on the sector, the central task of the unit and higher deployment of internal audit bodies, making the annual audit work plan, reported to the Department, after the approval of the head of the main unit implementation.
    23rd internal audit implementation audit, audit group should be formed, prepare audit programmes, auditor and audited prior to serve a notice of audit.
    24th audit staff on audit-related matters shall perform the audit, relevant evidence, preparing audit working papers. 25th Audit Group on audit-related matters after the implementation of audit, preparation of the audit report and solicit views of the auditees.
    The auditees shall, within ten working days as of receipt of the audit report, and comments in writing to the audit group, late is deemed to have no objection.
    The 26th head of the internal audit review of audit reports, reported in this sector, the unit primarily responsible for approval.
    27th internal audit follow-up audit of the important audit matters should be, check the audited unit the audit found that the corrective measures taken and their impact.
    28th after the end of the internal audit function within the audit-related matters shall be in accordance with the relevant provisions of the establishment and management of audit archives. Sixth chapter legal responsibility 29th article violation this provides, has following behavior one of of units and personal, internal audit institutions according to plot weight, can proposed warning, and informed criticism, and economic processing or transferred discipline monitored organ processing, recommends, reported this sector, and this units main head, this sector, and this units main head should timely be processing: (a) refused to or delay provides and audit matters about of file, and accounting information and proved material of; (ii) transfer, and hidden, and tampered with, and destroys about file and accounting information of
    And (iii) transfer, hide the proceeds of illegal property; (d) fraud, withholding the truth and (e) obstruct Auditors exercise their powers resistance to undermine the supervision and inspection, and (vi) refused to implement auditing decisions, and (VII) retaliate against Auditors or Prosecutor's staff.
    This behavior constitutes a crime, shall be transferred to judicial organs for handling.
    30th article violation this provides, has following behavior one of of internal audit institutions and audit personnel, by its where sector, and units according to about provides give criticism education or administrative sanctions: (a) using terms, seek self-interest of; (ii) fraud, engages in of; (three) negligence, to national and units caused major loss of; (four) leaked national secret and was audit units secret of.
    This behavior constitutes a crime, shall be transferred to judicial organs for handling. Seventh chapter supplementary articles article 31st at all levels of education administrative departments and units under this provision, with the actual situation, and to develop concrete measures for the implementation of, and report to the higher authorities for the record.
    Private higher education institutions according to the actual situation in the light of this regulation.
      32nd these provisions come into force on June 1, 2004, April 5, 1996, 24th order issued by the National Board of education repealed at the same time the internal audit regulations of the education system.