Hebei Province, Internal Audit Requirements

Original Language Title: 河北省内部审计规定

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Hebei province, internal audit requirements

    (Hebei provincial people's Government on December 29, 2008 at the 25th Executive meeting on December 30, 2008, Hebei provincial people's Government [2008] 17th release as of March 1, 2009) first for the purpose of strengthening internal audit supervision, standardize internal auditing, improve economic efficiency, maintain the economic order, in accordance with the People's Republic of China audit law and the provisions of relevant laws and regulations, combined with the facts of the province, these provisions are formulated.

    II internal audit in these rules refers to this unit and the unit's financial revenue and expenditure, financial revenues and expenditures, the economic activities of real, legitimate and effective, independent audit audit evaluation and audit activities.

    Article within the administrative region of this province, the following entities shall establish an internal auditing system in accordance with this, the internal audit work carried out:

    (A) the use, management, funding, and other government funds and public funds (funds) of organs, institutions and other organizations;

    (B) State-owned and State-controlled banks, securities, insurance and other financial institutions;

    (C) the dominance of State-owned and State-owned assets controlled or Enterprise;

    (D) laws and regulations needed to carry out internal audits of other units.

    Fourth organ under the people's Governments above the county level shall audit guidance and supervision of internal audit work in their respective administrative areas.

    Administrative departments of the people's Governments above the county level in accordance with their respective responsibilities, direction and supervision of the system, the industry's internal audit work. The fifth unit of internal audit or officer in charge or authority directly under the leadership of the independent auditors.

    No unit or individual may refuse or obstruct the internal auditors independent auditors.

    Authority referred to in the preceding paragraph refers to the corporate decision-making bodies according to the law.

    Sixth internal audit personnel to be audit-related matters shall be governed by internal audit professional standards, loyalty, objectivity, impartiality and confidentiality.

    Conclusions should serve as the internal audit units of assessment, reward and punishment, an important basis for appointment and removal of head of internal bodies and their subordinate units.

    Article seventh have made remarkable achievements in the work of internal audit internal audit and internal audit staff, should be given recognition awards.

    Eighth the following units shall establish an internal auditing body, equipped with internal auditors:

    (A) State-owned and State-owned assets controlled or dominated by medium and large enterprises;

    (B) State-owned and State-controlled banks, securities, insurance and other financial institutions;

    (C) the national unit for large construction projects;

    (D) the laws, regulations and other requirements to set up internal audit units.

    Other than those provided for in the preceding paragraph from this unit within the specified bodies to carry out internal audit responsibilities, clear internal auditors.

    Establishment of internal audit units can be established as prescribed by the Board, with Chief Auditor.

    Nineth internal audit bodies, internal audit staff perform their duties requirements, be guaranteed by units within the budget.

    Tenth internal auditors should have its audit work performed by the professional knowledge and abilities, and participate in continuing education.

    Internal Auditors of the unit should be kept relatively stable.

    11th internal audit function within the unit and perform the following duties within the unit:

    (A) preparation of internal audit system, through the validation after the publication of monitoring the implementation;

    (B) for fiscal revenue and expenditure, financial audit and related economic activities;

    (C) for fixed asset investment projects, special spending projects to audit;

    (Iv) operation and management process comply with the relevant laws, rules, regulations, and implementation plans, budgets, programs, and contract audit and supervision;

    (E) to this unit within the Agency and subordinate units mainly responsible for the term economic responsibility audit of the implementation of supervision;

    (Vi) to supervise the operation, management, effectiveness and evaluation;

    (G) the integrity of the internal control and effective monitoring and evaluation and risk management;

    (VIII) relating to special audit investigation;

    (I) the national audit institutions, a higher administrative authority or other auditing matters assigned by the unit.

    12th internal audit institution in this unit and performing their duties within the unit, have the following permissions:

    (A) participate in or attend the relevant meetings held in the units and their subordinate units;

    (B) request the auditee to provide true and complete information relevant to the audit-related matters;

    (C) the inspection and audit matters relating to information, computer management information systems and electronic data, site surveys in kind;

    (D) issues relating to audit matters, according to law to the relevant units and individuals to carry out investigations and inquiries, obtain the relevant supporting documents;

    (E) the ongoing illegal economic activities, illegal behavior, power to stop, stop the invalid, and promptly report to the heads of the main unit or authority to stop;

    (Vi) may be transferred, concealed, tampered with, destroys information on financial accounting and related economic activities or assets, approved by the heads of the main unit or authority, be temporarily sealed;

    (VII) for illegal economic activities, illegal acts corrective, handling of comments and recommendations to improve management;

    (H) the concluding document approved public audit, except the set key matters stipulated by laws and regulations.

    The 13th annual audit plan of the internal audit bodies should be drawn up and reported to the head of unit or authority for approval.

    14th internal auditors shall be determined in accordance with an audit plan audit matters, composed of audit group, pre-trial investigation of audit issues, formulate audit programmes, mainly responsible for the approval of the authority or unit to implement auditing. 15th performing 3rd, shall provide the audited entity or person served a notice of audit.

    In special situations, you can direct the audit notification implementation audits. 16th Audit Group on audit-related matters after the performance of audit shall audit group audit report, the audit report should seek the views of the audited units or personnel.

    The audited unit or officer shall, from the date of receipt of the audit report for the audit group in the 10th, to submit written observations, if regarded as no objection.

    Head of the internal audit review audit reports to the audit group, together with the audited units or officers be submitted to the unit head of audit reports issued by the approval of the authority or unit.

    Article 17th of the audited unit or any of the following circumstances, audit decisions should be made:

    (A) unpaid taxes, tax evasion;

    (B) concealment, withheld income and profit, crowded, chaotic booth cost and fees;

    (C) appropriate or misappropriation of funds;

    (D) not set up accounting books or private accounting books;

    (E) preparing false financial and accounting reports;

    (F) false report output, the output and consumption of raw materials;

    (VII), profligate countries State asset or assets;

    (VIII) violation of invoice and cash management provisions;

    (IX) any other violation of financial laws, rules and regulations.

    The preceding paragraph, needs to be investigated for legal responsibility of law enforcement agencies, to the relevant law enforcement agencies recommendations proposed shall be investigated for legal responsibility. 18th the audited units or personnel shall perform audit decisions. Disagrees with the decision on audit, internal audit unit the main charge or complaint with the authority, appeal period does not affect the implementation of auditing decisions.

    Authority or major principal from the date of receipt of the complaint shall be applied for within the 15th responded.

    19th internal audit reports can be used as audit agencies, authorities or social auditing organizations to relevant references.

    The 20th internal auditors to handle auditing matters shall establish audit files, and according to relevant regulations to strengthen management.

    21st of the Institute of Internal Auditors is the internal audit profession's self-regulatory organization, should guide and regulate the internal auditor, the internal auditor's professional conduct, maintain their legitimate rights and interests, organizations in academic research, theory and internal auditors continuing professional education activities.

    22nd internal auditors shall have any of the following circumstances, give notice of criticism by his employer; the circumstances are serious, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) concealing the audit identified problems or provide false audit reports;

    (B) the disclosure of State secrets or business secrets;

    (C) other acts of abuse, malpractice, neglect their duties.

    23rd head of unit or authority of the person responsible, inspired, directed, forcing the internal audit reports issued by the auditor or internal audit staff illegal, handled by the relevant organs in accordance with the case constitutes a crime, criminal responsibility shall be investigated according to law.

    Article 24th of the audited unit or any of the following circumstances, a rectification by the internal audit bodies; it fails, for internal processing by the unit; the circumstances are serious, shall be subject to punishment:

    (A) refuse to provide, or to lie about related documents, information and audit matters;

    (B) refuse, obstruct the internal audit personnel shall exercise his powers;

    (C) transfer, concealment of assets acquired in violation of State regulations;

    (D) transferring, concealing, tampering with or destroying accounting vouchers, account books, accounting and other financial revenues and expenditures-related documents and materials;

    (E) the refusal to implement decisions of the audit.

    25th fight, revenge, against the internal audit personnel shall be given disciplinary action constitutes a crime, criminal responsibility shall be investigated according to law.

    Other units of the 26th article of the provisions beyond the scope of internal audit work carried out with reference to these provisions. The 27th article of the regulations come into force on March 1, 2009.

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