(Adopted by the 25th ordinary meeting of the Government of the Northern Province on 29 December 2008 [2008] of the People's Government Order No. 17 of 30 December 2008]

Article I, in order to strengthen internal audit oversight, regulate internal audit conduct, enhance economic efficiency, maintain economic order, develop this provision in the light of the National People's Republic of China Audit Act and the relevant laws, regulations and regulations.

The internal audit referred to in article II refers to the independent conduct of audit monitoring and audit evaluation of the funds, the income and expenditure of this unit and its affiliated units, the real, legal and benefits of economic activity.

Article 3. In the administrative area of this province, the following units shall establish a sound internal audit system to carry out internal audit work in accordance with this provision:

(i) The use, management of financial allocations and other financial funds, the organs, utilities and other organizations of the Social Public Fund (Financing);

(ii) Financial institutions such as banks, securities, insurance, etc. of the State and the State Control Unit;

(iii) State-owned and State-owned assets are owned or dominant enterprises;

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

Article IV governs and oversees the internal audit in the current administration.

The administrative authorities of the above-mentioned people at the district level are guided and monitored by their respective responsibilities and the internal audit of the system and the industry.

Article 5 No unit or person may refuse, impede the independent implementation of the audit by an internal auditor.

The authority referred to in the previous paragraph refers to the body of corporate organizations exercising their right to decision-making under the law.

Article 6. Internal audit personnel shall be subject to internal audit occupational norms, be faithful to their duties and are objective, impartial and confidential.

Internal audit findings should serve as an important basis for the evaluation of the unit, the award and punishment, the dismissal of the institution and the head of the unit.

Article 7 provides incentives for internal audit bodies and internal auditors who make significant achievements in the internal audit.

The following units should establish an internal audit body with internal audit personnel:

(i) State-owned and State-owned assets account for or lead large-scale businesses;

(ii) Financial institutions such as banks, securities, insurance, etc. of the State and the State Control Unit;

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

(iv) Other requirements under laws, regulations require the establishment of an internal audit body.

Units other than the preceding paragraph are designated by this unit to perform internal audit duties and to clarify internal audit personnel.

The establishment of an internal audit body may establish the Board of Auditors, in accordance with the relevant provisions, with the overall auditor.

Article 9. Internal audit bodies, internal audit personnel are required to carry out their duties, which are guaranteed by units within the funding budget.

Article 10 Internal audit personnel should have the expertise and operational capacity to be adapted to their audit work and participate in follow-up education as required.

The unit should maintain the relative stability of internal audit personnel.

Article 11. Internal audit bodies perform the following responsibilities within this unit and its constituent units:

(i) A proposed internal audit system to monitor implementation after the publication of the unit;

(ii) Audit oversight of financial and income and expenditure and related economic activities;

(iii) Audit oversight of fixed-term asset investment projects and earmarked expenditure projects;

(iv) Audit oversight of compliance with relevant laws, regulations, regulations and regulations in the course of operation, management and implementation plans, budgets, procedures, contracts, etc.;

(v) Audit oversight of the performance of economic responsibilities within the offices and the principal heads of units;

(vi) Monitoring and evaluation of business, management, effectiveness;

(vii) Oversight and evaluation of the soundness and effectiveness of internal controls and risk management;

(viii) Conduct specific audit surveys;

(ix) Other audit matters by national audit bodies, superior administrative authorities or units.

Article 12 Internal audit bodies have the following competences in the discharge of their duties within the framework of this unit and its constituent units:

(i) Participation in or attendance at meetings held by the subsidiary bodies;

(ii) Demand that the subject of the audit be provided in a timely manner with information relevant to audit matters;

(iii) Inspection of information relating to audit matters, computer management information systems and related electronic data, on-site survey in kind;

(iv) To obtain relevant evidence material, in accordance with the law, on issues relating to audit matters;

(v) To put an end to the ongoing violations, violations committed in economic activity, to the end of invalidity, and to report promptly to the principal heads of this unit or to the authorities;

(vi) Information or assets that may be transferred, concealed, altered, destroyed related to financial accounting and related economic activities, which are provisionally encumbered by the principal head of the unit or the authority of the Authority;

(vii) Recommendations for redress, treatment of views and improved management of violations, violations in economic activities;

(viii) Approval of public audit findings, with the exception of matters under the law, legislation and regulations.

The internal audit body should prepare an annual audit project plan, with the approval of the main head of the reporting unit or the authority.

Article 14. Internal audit bodies should form audit teams, conduct pre-trial investigations into audit matters, develop audit implementation programmes, and implement audits by the chief of the reporting unit or the authority of the unit.

Article 15. Priorities for the implementation of the audit shall be communicated to the auditor or personnel. In exceptional cases, audit certificates may be carried out directly.

After the audit of the audit matter, the audit team shall submit the audit report of the audit team, which shall seek the views of the auditor or personnel. The auditor or personnel should submit written observations within 10 days of the date of receipt of the audit report of the Audit Group, which are later considered as no objection.

After review of the audit report of the audit team by the head of the internal audit body, together with the observations of the auditor or personnel, the audit reports were submitted to the main head of the unit or the authority of the unit.

Article 17 shall make an audit decision with respect to one of the following cases by the auditor or personnel:

(i) Revenue and steal tax;

(ii) Exhibition, exclusion of income and profit, crowding, inclinating costs and costs;

(iii) The exclusion and diversion of earmarked funds;

(iv) No accounting books or private accounting books are established by law;

(v) Preparation of false financial accounting reports;

(vi) Restatements of production, production and consumption of raw materials;

(vii) Disturbing or causing loss of State assets;

(viii) Violations of invoices and cash management provisions;

(ix) There are other violations of the laws, regulations and regulations.

In the case of the former, the law enforcement authorities are required to hold legal responsibilities and recommendations should be made to the relevant law enforcement authorities for accountability.

Article 18 is subject to audit decisions by an auditor or a person. The audit decision is subject to appeal to the principal head of the unit of the internal audit body or the authority of the authority, without prejudice to the implementation of the audit decision. The authority of the unit or the principal authority shall respond within 15 days of the date of receipt of the application.

The internal audit report could serve as a reference basis for the work of the audit body, the relevant sector or social auditing organizations.

Article 20, auditing by internal audit bodies, should be established and managed in accordance with the relevant provisions.

Article 21, the Internal Audit Association, a self-regulation organization of the internal audit industry, should guide, regulate the professional conduct of internal audit bodies, internal audit personnel, maintain their legitimate rights and organize activities such as academic research, theoretical research and follow-up education for internal audit personnel.

Article 22 contains one of the following cases for internal audit personnel, which are criticized by the unit of the department; in the event of serious circumstances, be disposed of in accordance with the law; and constitute a crime and are held criminally by law:

(i) Concluding or providing false audit reports;

(ii) Disclosure of State secrets or commercial secrets;

(iii) There are other abuses of authority, provocative fraud, and sterilization.

Article 23, the principal head of the unit or the relevant head of the authority, refers to the unlawful conduct of audit reports by an internal auditor or an internal auditor, is governed by the law of the organ concerned; constitutes an offence and is held criminally by law.

Article 24 is dealt with internally by an auditor or by a person in one of the following cases:

(i) A refusal to provide or besieged to report documents and information relating to audit matters;

(ii) To deny and block the exercise of the authority of internal auditors by law;

(iii) The transfer and concealment of assets obtained under national regulations;

(iv) Transfer, concealment, alteration, destruction of accounting vouchers, accounting books, accounting tables and other financial-related documents, information;

(v) No implementation of audit decisions.

Article 25 Combats, revenges, traps of internal audit personnel by law and punishes them; constitutes a crime and is held criminally by law.

Article 26 conducts internal audit work with other units outside the scope of this provision, taking into account the provisions.

Article 27