(The 24th ordinary meeting of the Government of Gangong Province, held on 27 February 2009, considered the adoption of Ganggan on 17 March 2009, No. 55 of the Order of the Provincial People's Government, which was issued as from 1 May 2009)

Article 1, in order to strengthen internal audit, regulate internal audit behaviour, maintain economic order and enhance economic efficiency, promote good governance and develop this approach in line with the relevant laws and regulations such as the People's Republic of China Audit Act.

Article II. Internal audit is an act of independent monitoring and evaluation of the real, legal and effectiveness of the unit and of the unit in question, income and expenditure and other economic activities.

Article 3 should establish a robust internal audit system and carry out internal audit work, as follows:

(i) The use, management of financial allocations and other financial funds, the organs of the Social Public Fund (Financial funds)?

(ii) Financial institutions of the State and the State Control Unit;

(iii) State-owned, State-owned or national capital-led enterprises;

(iv) Building units for national large-scale construction projects;

(v) Upholding companies;

(vi) Laws, regulations stipulate other units requiring internal audit work.

Article IV governs and oversees internal audit work in this administrative area by the auditing authority of the Government of the above-mentioned population.

Article 5

The main heads and authority of units should support internal audit work and maintain the relative stability of internal audit personnel?

Article 6. The funds required by the internal audit body to carry out its duties should be included in the financial budget of this unit?

Article 7. Internal audit bodies and internal audit personnel shall be subject to strict compliance with internal audit careers? Norms of discipline, independence, objectivity, impartiality and confidentiality.

Article 8. Internal audit personnel shall have audit, accounting, economic management that is adapted to the conduct of audit work? Continue education in accordance with the relevant provisions.

The units carrying out internal audit work should be based on the basic circumstances of the internal audit personnel and be reported on the corresponding audit authority.

Article 9. When an internal audit is conducted by an internal auditor, one of the following cases should be avoided:

(i) There are matrimonial relations with the head of the auditor or the competent person concerned, a direct blood relationship, or a relationship between the three generations;

(ii) Economic interest with the auditor or auditing;

(iii) Previously, in the lead position of the auditor, the departure from the auditor for two years;

(iv) Other stakes with the auditor or auditing matters may affect audit impartiality.

The evasion of internal audit personnel is determined by the principal head of the unit or by the authority.

Article 10. Internal audit bodies and internal audit personnel shall perform the following functions in accordance with the relevant provisions of the audit?

(i) Audit the financial, financial and income and related economic activities of this unit and its affiliated units;

(ii) An audit of the economic responsibility of the institution and the head of the unit within this unit;

(iii) An audit of the integrity and effectiveness of the internal control system and risk management of this unit and its affiliated units?

(iv) Audit of the operation and economic benefits of this unit and its affiliated units;

(v) An audit of the portfolio and the fixed-term asset investment project of the respective units;

(vi) Participation in the signing and auditing of the major contracts of the unit and its affiliated units;

(vii) Conduct a specific audit of this unit and its affiliated units, as required;

(viii) The legal, regulatory provisions and other audit matters required by the principal head of the unit or the authority?

Article 11. In the performance of its duties, the internal audit body may exercise the following functions:

(i) Requested the timely delivery of production, operation, financial and balance-of-payment plans by the auditor, budgetary, budgetary implementation, and accounts, accounting statements and other related documents, information, etc.;

(ii) Participation in the study of the relevant regulations and the formulation of the internal audit regulations;

(iii) To participate in meetings held by this unit and its affiliated units in connection with major economic decision-making and to convene meetings related to audit matters;

(iv) Review of the information, documentation and field survey-based in-kind of production, operation and financial activities by the auditor?

(v) Conduct investigations into relevant units and individuals on issues related to audit matters and obtain evidence;

(vi) For information relating to possible diversion, concealment, alteration, destruction of accounting vouchers, accounting books, accounting statements, and activities, which are authorized by the principal head of the unit or the authority of the Authority;

(vii) Provide advice on corrective, dealing with violations and improving economic management and improving economic efficiency?

(viii) A proposal for criticism or accountability for serious violations of the law, the Disciplinary Rules and the units and those responsible for serious losses?

(ix) Guidance, inspection of the internal audit of the subordinate units;

(x) Other competences provided for in legal regulations.

Article 12. Internal audit bodies and internal audit personnel should comply with the internal audit guidelines, stipulations that around the central work of the unit and the deployment of the superior authorities to the internal audit, prepare an annual audit workplan, and report upon approval by the main head or authority of the unit.

The internal audit body and the internal auditor should prepare the audit implementation programme prior to the implementation of the audit and report on the approval of the head of the unit or authority.

An audit by an internal audit body or an internal auditor shall be carried out in accordance with an audit matter of more than two or more? The auditor shall be?

When an auditor investigates the relevant units and individuals, copies of the letter of audit and work documents should be presented.

Article 15. The auditor, through the review of accounting vouchers, accounting books, accounting statements, access to documents, information, inspection of audit evidence, including cash, in kind, price securities, inventory assets, and preparation of audit work?

After the completion of the audit, the audit team shall submit its audit report on the audit team in a timely manner. The audit of the audit team? It should be consulted by the auditor prior to the presentation of the head of the unit. The auditor shall communicate its written observations to the Audit Group within 10 days of the date of receipt of the audit report. The Board's comments on the subject of the auditor should be adopted.

The main head or authority of the unit considered the audit reports of the Audit Group, making the present single or the audit report of the authority and making the audit decisions; and the audit decisions were taken effective from the date of delivery and should be implemented.

Article 18 is subject to an objection by the auditor to the audit decision and may, within 10 days of the date on which the audit decision is delivered? The principal head or authority of the unit shall respond within 15 days of the date of receipt of the complaint.

Article 19 Internal audit shall be subject to a follow-up audit to review the implementation of audit recommendations and?

Article 20, Internal audit body or auditor shall annually communicate to the principal head or authority of this unit?

Article 21, after the completion of the internal audit, should establish internal audit files and be kept in accordance with the relevant provisions.

Article 2 Internal audit findings should be based on one of the heads of the units that are assessed, punished and dismissed.

Article 23, when auditing by the auditor, should be inspected and evaluated on the quality of the internal audit operations.? Internal audit reports can be used as a reference to the auditing body, the relevant sector or the social audit organization to carry out related work?

Article 24 is not in line with internal audit and has one of the following acts: the unit is primarily responsible? the responsible person or authority should be dealt with in a timely manner; the transfer of criminal responsibility to the judiciary.

(i) To deny or delay the provision of information and evidence relating to audit matters, accounting books, accounting statements, etc.?

(ii) obstruct the exercise of the duties of the auditor and resist and undermine the inspection of audit oversight;

(iii) Arrogance and concealment of facts;

(iv) To reject the implementation of audit decisions;

(v) Revenge trapped auditors and reporters.

Article 25. Internal audit personnel are one of the following acts and should be administratively granted in accordance with the relevant national provisions?

(i) To take advantage of the power to gain private gain;

(ii) Restructuring, concealing facts and favouring private fraud;

(iii) Toys negligence, causing economic losses to the State or to the auditor;

(iv) Disclosure of State secrets or commercial secrets of the auditor.

The Internal Audit Association is a non-profit, self-regulatory organization of the internal audit industry to perform its duties in accordance with the law and the statute and accept the guidance, supervision and management of the audit body.

The Internal Audit Association may accept the commission of the audit body to inspect, conduct the internal audit.

Article 27 provides that units other than the scope may be subject to internal audit work in the light of this approach?

The twenty-eighth approach was implemented effective 1 May 2009.