Under internal audit work in Shandong province
(January 22, 2010, Shandong provincial people's Government, the 62nd Executive meeting on February 10, 2010, Shandong provincial people's Government promulgated as of April 1, 2010, No. 220) first in order to strengthen the internal audit, establish and improve internal auditing system, regulate the 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.
II internal audit is an independent monitoring and evaluation unit and the unit's financial revenue and expenditure, financial revenues and expenditures, the economic activities of real, legitimate and effective behavior.
Article in within the administrative area of the province of government agencies, financial institutions, enterprises, institutions, social organizations and other units, shall, in accordance with relevant laws and regulations and these provisions, establish an internal audit system, the internal audit work carried out.
The fourth audit institutions the people's Governments above the county level shall be responsible for guiding and monitoring internal audits within their respective administrative areas, carry out the following functions:
(A) organize the implementation of related laws and regulations to develop internal audit system;
(B) to guide internal audit and internal audit work carried out according to law;
(C) the supervision departments and units in accordance with the provisions establish an internal audit mechanism;
(D) internal audit quality assessment, evaluation;
(E) summarize and popularize advanced experience of internal audit, the results of internal audit work gives awards to units and individuals;
(F) guidance, supervision and management of internal audit (engineer) in accordance with the laws, regulations and the articles of the Association to perform his duties;
(VII) other duties stipulated by laws and regulations.
Five internal audits at all levels (Architects) Association is a non-profit corporate social groups of the internal audit profession, in accordance with the relevant provisions of the State audit institutions and the responsibilities entrusted to industry self-regulation.
Sixth the following units shall establish an independent internal audit:
(A) State-funded financial institutions owned and controlled;
(B) the listed company;
(C) the capital contribution from the State-owned and-controlled enterprises;
(D) the laws, regulations and other independent internal audit unit should be established.
Other than those provided for in the preceding paragraph, based on the need to establish internal audit or internal audit staff.
Internal audit work needs but does not have an independent body conditions and staffing of the internal audit unit, this unit may be authorized organs carry out internal audit responsibilities. Establishment of internal audit units of the seventh article, shall be equipped with internal audit personnel commensurate with the unit's operational.
Internal Auditors shall meet the conditions laid down in national laws, rules and regulations.
Internal Auditors in training and continuing education, the unit should be supported and protected.
Eighth internal audit staff handle auditing matters shall strictly comply with the specification for the profession of internal auditing, loyal, independent, objective, impartial and confidential. Nineth net assets of 100 million Yuan, or more than 600 million yuan in total assets, should set up an Audit Committee. Members of the Audit Committee shall be familiar with the audit, finance, management and the unit's main business expertise and operational capacity.
Director of the Audit Committee should consist of units in charge, General Auditor or external directors.
Tenth unit of internal audit in the main Director or Board of Directors, shareholders or other authority (hereinafter authority) under the leadership of work unit internal institutions and units and individuals shall not be refused and obstructed.
Head of unit or authority to support the internal audit work, ensure the internal auditor or the internal auditor shall perform their duties, promptly solve problems faced on the job.
11th internal audit requirements for performing their duties, shall be included in the budget of the unit, be ensured.
12th heads of internal audit bodies should have the Auditors or other relevant professional qualifications for mid-level professional and technical positions, and engage in auditing, accounting or related work for more than 3 years.
13th internal auditors or the internal audit personnel shall perform the following duties:
(A) of the units and their subordinate units of financial payments, financial audit and related economic activities;
(B) for capital projects in the units and their subordinate units and major technical transformation, the repair projects, such as the establishment, budgets, accounts and audits completed and delivered using condition;
(C) to this unit within the Agency and subordinate units mainly responsible for the implementation of economic responsibility audit of the situation;
(D) the economic management of the units and their subordinate units and the effectiveness of monitoring and evaluation;
(E) the internal control system of the unit integrity, effectiveness and risk management review;
(Vi) of the units and their subordinate units conducted special audit investigation;
(VII) selecting social auditors as needed, and to assess the quality of its audit work;
(H) undertaking legal provisions, regulations and the main unit head or other auditing matters authority requirements.
14th head of unit or authority shall formulate the corresponding provisions protect the internal auditor or the internal auditor of the following permissions:
(A) demand the auditees submit on time production, management, financial plans, implementation of the budget and the accounts, accounting documents, contracts, agreements, and other relevant documents and materials;
(B) or to attend meetings of the unit and its subordinate units participated in major investment, disposition of assets, cash flow and other key management decisions, meetings;
(C) convene meetings with the audit-related matters;
(D) participation in the study and formulate the relevant rules and regulations, internal audit regulations, implemented by the units after the publication of audited;
(E) the inspection activities related to production, management and financial information, files, site survey material, check the computer system and its electronic data and information;
(Vi) on issues relating to audit-related matters to the relevant units and individuals to investigate and obtain evidence;
(G) the proposed corrections, dealing with violations of the comments and recommendations for improving the economic management, internal control, improve economic efficiency;
(VIII) may be transferring, concealing, tampering with or destroying accounting vouchers, account books, reports and other information relating to the economic activities, approved by the heads of the main unit or authority, be temporarily sealed;
(IX) for ongoing serious violations, serious losses and waste, temporary suppression of decisions taken, and reports the unit charge or authority to be terminated;
(J) the illegal units and personnel losses and waste, and offer informed criticism or recommendations for accountability;
(11) approved by the heads of the main unit or authority, publish findings document, but except for confidential matters provided for in laws and regulations;
(12) on this unit the internal bodies and their subordinate units in strict compliance with financial regulations, significant economic benefits and contributions of both collective and individual, to place the main heads or the authority to make recommendations for praise and reward;
(13) laws, rules and regulations of the other permissions.
15th unit charge or authority within a legal and regulatory competence granted internal audit bodies, warning, collection of illegal funds, shall be ordered to correct power.
16th internal audit institutions or issues related to the internal audit staff on audit-related matters, right, in accordance with the relevant provisions of ordering the audit units combined with queries of related deposits in financial institutions and obtain evidence, shall cooperate with the audit unit.
17th internal auditor or internal audit staff shall determine the annual audit objectives, prepare the annual audit plan, prepare audit institutions budget, reported to the head of unit for approval before implementation.
18th audit projects identified, the internal audit team of Auditors shall appoint an internal auditor, auditing. 19th pre-trial investigations should be carried out before the implementation of audit, audit implementation of the program.
Before the implementation of audit, audit notice served to the audited unit or staff, in special circumstances, may direct the licensee notice of audit perform the audit.
20th after the conclusion of the audit, the audit team shall submit a report of the Group Auditors, seek the views of the audited units or personnel, after the head of the internal audit of the validation form audit reports.
21st audit report audit results audit matters, should be evaluated, corrective action and deal with illegal or irregular practices, as well as recommendations to improve economic management, improving economic efficiency, and give feedback to the auditees or the persons concerned.
22nd internal auditor the audited units or personnel of the following circumstances, it shall submit a correction or comments, making audit decisions of the attention of the unit charge or authority:
(A) tax evasion;
(B) concealment, withheld income and profits, squeeze, assessment costs;
(C) appropriate or misappropriation of funds;
(D) not set up accounting books or up the accounting books of the privacy and deposit public funds in personal accounts;
(E) preparing false financial and accounting reports;
(F) false report output, the output and consumption of raw materials;
(VII) wasting state money or causes of the loss of State funds;
(VIII) violation of invoice and cash management provisions;
(IX) there are serious weaknesses in internal control and management;
(J) other violations of financial laws, rules and regulations.
23rd unit in examination of economic goals, cash rewards and punishments, appointment and removal of their subordinate units and the internal body in charge, relevant audit findings should be as important.
24th internal audit reports can be used as audit agencies, departments or working reference the social auditors.
25th internal audit bodies or persons to have concluded the audit-related matters shall be established in accordance with national archives and Records Administration audit files.
26th institution shall, in accordance with the requirements of the internal audit section, guide to the senior internal audit institutions and the national audit institutions submitted to the internal audit work plan, work summaries, statistics and information on audit reports on significant audit matters.
27th conscientiously perform their duties, committed and stick to principles, have made remarkable achievements of Internal Auditors and the internal auditor, shall be rewarded.
28th auditees did not cooperate with the internal audit work, refused to audit or refuse 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.
29th internal auditors shall have any of the following circumstances, the unit shall give notice of criticism; the circumstances are serious, shall be given sanctions, the transfer of suspected criminal judiciary law:
(A) concealing the audit identified problems or issues a false audit report, audit decisions;
(B) use of terms or engages;
(C) dereliction of duty to the country and caused economic losses of the auditees;
(D) disclose State secrets or business secrets of the auditees;
(E) other circumstances as violations of laws, rules and regulations.
Unit staff instigate or incite false audit reports issued by the internal auditors from auditing bodies in conjunction with the competent authorities to investigate and punish.
30th audit institutions found that internal audit of an unlawful act, shall be ordered to rectify.
31st audit institutions, the competent department unit responsible for personnel or auditees retaliation by internal auditors, shall be ordered to make corrections; refused to correct, in accordance with administrative privileges be investigated for responsibility. 32nd article this way come into force on April 1, 2010. Shandong province, on March 15, 1991, issued by the internal audit regulations repealed simultaneously.