chapter I general provisions article 1 in order to strengthen the internal audit supervision of foreign economic relations and trade, protect state property, safeguard financial laws and regulations, improve management, improve economic efficiency and promote the development of China's foreign economic relations and trade (hereinafter referred to as foreign economic relations and trade), these provisions are formulated in accordance with the audit regulations of the people's Republic of China and the provisions of the national audit office on internal audit work, and in light of the actual situation of the foreign economic relations and trade system. Article 2 These Provisions shall apply to large and medium-sized enterprises in the foreign trade and economic cooperation system, institutions with relatively large financial revenues and expenditures, provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans), prefectures (cities, prefectures and leagues) and county-level foreign trade and economic cooperation administrative departments with relatively large business. Article 3 The internal audit of foreign trade and economic cooperation should proceed from the actual situation of the system and the department, adhere to the principle of combining supervision and inspection with guidance services, safeguard the foreign trade management system, and promote deepening reform and improving the contract management responsibility system. Article 4 The internal audit of foreign trade and economic cooperation shall be carried out in a graded responsibility system. Internal audit institutions at all levels (including those undertaking audit work, the same below), under the leadership of the principal responsible person of the unit, conduct internal audit supervision on the financial revenue and expenditure, economic activities and economic benefits of the unit and its subordinate units in accordance with national laws, regulations and policies, independently exercise their internal audit functions and powers, and be responsible for and report their work to the leaders of the unit.

internal audit institutions shall accept the professional guidance of relevant national audit institutions and their accredited institutions and superior internal audit institutions. Article 5 The Audit Bureau of the National Audit Office in the Ministry of Foreign Economic Relations and Trade (hereinafter referred to as MOFTEC) shall be responsible for organizing and guiding the internal audit work of enterprises and institutions directly under MOFTEC and providing professional guidance to the internal audit work of the industry; The internal audit institutions of the provincial and prefecture (city) economic and trade administrative departments or the audit institutions accredited by the state audit institutions shall be responsible for guiding the internal audit of the local economic and trade system; The internal audit institutions at higher levels are responsible for guiding the internal audit work of their subordinate units. Chapter II Establishment of Institutions Article 6 Enterprises directly under the Ministry of Foreign Trade and Economic Cooperation and institutions with large financial revenues and expenditures may set up independent audit offices (offices) or full-time auditors as needed to conduct internal audit supervision on the financial revenues and expenditures, economic activities and economic benefits of their own units and subordinate units under the leadership of the principal responsible person of their own enterprises (units), and be responsible for organizing the internal audit work of branches at all levels of their own enterprises (units) system. Article 7 Provincial branches of enterprises and secondary budget units of institutions shall have independent audit institutions or full-time auditors as required. Under the leadership of the principal responsible person of the enterprise (unit), conduct internal audit supervision over the financial revenue and expenditure, economic activities and economic benefits of the unit and its subordinate units. Article 8 The economic and trade departments (commissions, bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, where the national audit institutions have no accredited offices, shall, under the leadership of the director (director, director), conduct internal audit supervision on the financial revenues and expenditures, economic activities and economic benefits of the departments (commissions, bureaus) and directly affiliated units, and be responsible for guiding the provinces (autonomous regions and municipalities). Article 9 The economic and trade enterprises directly under the provinces (autonomous regions and municipalities) and institutions with large financial revenues and expenditures shall, in accordance with the provisions of local governments, set up internal audit institutions or full-time auditors to conduct internal audit supervision on the financial revenues and expenditures, economic activities and economic benefits of their own units and subordinate units under the leadership of the principal responsible persons of the enterprises (units). Article 1 Local (city, state, league) economic and trade administrative departments shall set up internal audit institutions according to local government regulations, and county-level foreign economic and trade administrative departments shall set up internal audit institutions according to local government regulations and work needs, and under the leadership of the principal responsible person of the department, conduct internal audit supervision on the financial revenue and expenditure, economic activities and economic benefits of the department and its subordinate units. The internal audit institutions of local (city, state, league) economic and trade administrative departments are responsible for guiding the internal audit of provincial economic and trade enterprises and institutions located in the region. Chapter iii basic tasks and contents of internal audit article 11 the internal audit institutions of foreign trade and economic cooperation shall supervise the following matters within the scope of audit: (1) the implementation and results of foreign trade plans, foreign economic plans, financial revenue and expenditure plans, foreign exchange revenue and expenditure plans, credit plans and budgets, and foreign economic and trade contracts and agreements.

(2) import and export business, international economic cooperation business, utilization of foreign capital, financing business, packaging, storage and transportation business, domestic sales and dispatching business and other major business activities and their economic benefits.

(3) accounting and use of various financial revenues and expenditures, foreign exchange revenues and expenditures, foreign aid funds, recipient funds, retained funds and special funds.

(4) the internal control system related to economic activities.

(5) the safety, integrity and management of funds and property of the state and enterprises.

(6) the truthfulness, correctness, compliance, legality and basic financial work of financial and accounting statements.

(7) the implementation of national financial regulations.

(8) Other audit matters assigned by the leaders of the unit and entrusted by internal audit institutions at higher levels and national audit institutions.