under the direct leadership of the principal responsible persons of their own departments and units, conduct internal audit supervision over the financial revenues and expenditures and their economic benefits of their own departments (industries), units and subordinate units, independently exercise their internal audit functions and powers, and be responsible for and report their work to their own departments and units. Article 5 The internal audit institutions of departments are guided by the national audit institutions at the same level in business and report their work to them; The internal audit institutions of enterprises and institutions are guided by the internal audit institutions of higher authorities in business and report their work to them. Article 6 The main tasks of internal audit institutions are:
(1) To supervise and inspect the integrity and safety of funds and property.
(2) audit and supervise the implementation of financial revenue and expenditure plans, budget, credit plans, foreign exchange revenue and expenditure plans and economic contracts and their economic benefits.
(3) to supervise and inspect the soundness, effectiveness and implementation of the internal control system.
(4) auditing and signing opinions on the truthfulness, correctness, compliance and legality of accounting statements and final accounts.
(5) conducting special audits on serious violations of financial laws and regulations.
(6) to implement the national audit laws and regulations, and to formulate or participate in the study and formulation of relevant rules and regulations of the unit.
(7) to handle the audit matters assigned by the leaders of the unit and the internal audit institutions at higher levels; Cooperate with the national audit institutions to audit this unit. Article 7 The main functions and powers of an internal audit institution are:
(1) to inspect accounting vouchers, account books, statements, final accounts, funds and property; Consult relevant documents and materials.
(2) Attend relevant meetings.
(3) Investigate the problems found in the audit to the relevant units and personnel and ask for supporting materials.
(4) put forward opinions on stopping, correcting and handling matters violating financial laws and regulations, and suggestions on improving management and efficiency.
(5) to put forward suggestions to the leaders to investigate the responsibility of those who have seriously violated financial laws and regulations and seriously neglected their duties and caused great economic losses.
(6) For those who obstruct, refuse or destroy the internal audit work, when necessary, with the approval of the leaders, temporary measures such as sealing up the account books and assets can be taken, and suggestions are put forward to investigate the responsibilities of the relevant personnel.
(7) major issues in the audit work should be reported to the internal audit institutions at higher levels by units and to the national audit institutions at the same level by departments. Article 8 According to the needs of internal audit work, the relevant functional institutions and subordinate units of the department and the unit shall provide financial revenue and expenditure plans, budgets, final accounts, statements and relevant documents and materials to the internal audit institution in a timely manner. Article 9 The main procedures of internal audit work are as follows:
(1) According to the arrangement of superiors and the specific situation of the unit, the audit work plan is drawn up, and after it is approved by the leaders of the unit, the audit plan is drawn up and the audit work is carried out.
(2) for the problems found in the audit, suggestions for improvement can be put forward to the relevant units and personnel at any time. At the end of the audit, an audit report shall be submitted, which shall be submitted to the leadership of the unit after soliciting the opinions of the audited unit, and, importantly, to the internal audit institution at the higher level; The important audit report of the department shall be submitted to the national audit institution at the same level.
(3) The decision on handling major audit matters shall be reported to the leader of the unit for approval. The audited entity must implement the approved decision.
(4) if the audited entity has any objection to the decision, it may lodge a complaint with the person in charge of the entity or the internal audit institution at a higher level within fifteen days; If there is any objection to the decision of the internal audit institution of the department, you can appeal to the person in charge of the department. The person in charge of the unit, the superior internal audit institution and the person in charge of the department shall handle the complaint within 3 days after receiving it, and correct the improper handling decision. During the appeal, the original audit decision shall be implemented as usual. Article 1 Internal auditors shall be appointed and removed according to the provisions of the cadre management authority. The appointment and removal of the principal responsible person of an internal audit institution shall be subject to the consent of the internal audit institution at a higher level.
according to national regulations, evaluate the professional titles of internal auditors and employ internal audit professionals. Eleventh internal auditors should adhere to the principle, dare to struggle, be loyal to their duties and act impartially. Shall not abuse their powers, engage in malpractices for selfish ends, divulge secrets or neglect their duties.
internal auditors' exercise of their functions and powers according to law is protected by law, and no one may take revenge. Twelfth units and individuals in violation of the provisions, according to the seriousness of the case, approved by the leadership, to be economic sanctions, informed criticism, disciplinary action; Those who violate the criminal law shall be brought to the judicial organs for punishment according to law.