Chapter I General Provisions Article 1 In order to strengthen internal audit work and supervision, standardize internal audit behavior, maintain economic order, improve economic benefits and promote the building of a clean government, these Regulations are formulated in accordance with the Audit Law of People's Republic of China (PRC) and relevant laws and regulations, combined with the actual situation of this province. Article 2 The term "internal audit" as mentioned in these Regulations refers to the independent and objective supervision and evaluation of the authenticity, legality and effectiveness of the financial affairs, financial revenues and expenditures and other economic activities of the unit and its subordinate units by the internal audit institutions and personnel of the unit. Article 3 The following units within the administrative area of this province shall establish and improve the internal audit system and carry out internal audit work:

(a) organs, institutions, social organizations and other organizations that use and manage financial allocations and other financial funds, funds and social public funds;

(two) banks, insurance, securities and other state-owned and state-controlled financial institutions;

(3) State-owned and state-controlled enterprises;

4 listed companies;

(five) other units that need to carry out internal audit according to laws and regulations. Article 4 The internal audit shall follow the principles of independence, objectivity and impartiality.

The conclusion of internal audit should be used as one of the basis for the assessment, reward and punishment, appointment and removal of the person in charge of the subordinate unit. Article 5 No unit or individual may interfere with, refuse or hinder internal auditors from carrying out audits according to law, and may not attack, retaliate against or frame internal auditors. Sixth provincial people's government audit institutions responsible for guiding and supervising the internal audit work. State (city), county (city, district) people's government audit institutions responsible for guiding and supervising the internal audit work within their respective administrative areas. Seventh people's governments at or above the county level and their relevant departments and units shall commend and reward the internal audit institutions and personnel who have made remarkable achievements in the internal audit work. Chapter II Institutions and Personnel Article 8 State-owned and state-controlled financial institutions, state-owned and state-controlled large and medium-sized enterprises, listed companies and other units that are required by laws and regulations to set up internal audit institutions shall set up internal audit institutions; Other units may set up internal audit institutions or equip internal auditors as needed, or hire experts to participate in internal audit work, or entrust social audit institutions to carry out internal audit. Article 9 Internal audit institutions and internal auditors shall carry out their work under the leadership of their own leaders or principal responsible persons.

The authority of the unit or the principal responsible person shall support the internal audit work and ensure that the internal audit institutions and internal auditors perform their duties according to law. Article 10 Internal auditors shall have the professional knowledge and professional ability required to engage in internal audit work, and have the right to receive regular legal knowledge and internal audit business training. Article 11 Internal auditors shall perform their duties according to law, be objective and fair, be honest and perform their duties, and shall not conceal the problems found in the audit, and shall not issue false audit reports or audit decisions. Article 12 If an internal auditor has an interest in the audited entity (personnel) or audit matters, he shall withdraw. Thirteenth internal audit institutions should be separated from financial and accounting institutions.

Internal auditors shall not concurrently serve as the financial accounting work of their own units, and shall not engage in other business management activities that may affect their performance of their duties according to law. Fourteenth to carry out internal audit work and business training funds should be included in the financial budget, guaranteed by the unit. Chapter III Duties and Powers Article 15 Internal audit institutions and internal auditors shall perform the following duties:

Audit of finance, financial revenue and expenditure and related economic activities;

(2) Audit of foreign investment;

(3) Examining fixed assets investment projects, and examining and approving budgetary estimates, budgets and final accounts of capital construction projects;

(4) economic benefit audit;

(5) Audit of economic contracts;

(6) Evaluating the internal control system.

(7) Assessing business risks.

(eight) to audit the term economic responsibility of the relevant personnel of the subordinate units;

(nine) other matters assigned by the main person in charge of the audit institution or audit investigation unit;

(ten) other duties as prescribed by laws and regulations. Article 16 Internal audit institutions and internal auditors shall enjoy the following rights:

(a) require the audited entity to provide relevant production and operation materials, financial revenue and expenditure plans, budgets, budget implementation and final accounts, financial accounting reports and other relevant documents;

(2) To attend or attend as nonvoting delegates meetings held by the unit and its affiliated institutions on investment, asset disposal, financial revenue and expenditure and other economic activities,

(three) to check the materials, documents, computer financial accounting system and electronic data related to the production and operation and financial accounting activities of the audited entity, and to conduct on-site inventory of the physical objects related to internal audit matters;

(four) to investigate and ask questions related to internal audit matters from relevant units and individuals, and obtain relevant certification materials;

(five) to put forward suggestions for dealing with violations of financial laws and regulations, and to report violations of financial laws and regulations to the unit leaders or principal responsible persons and stop them in time;

(six) the financial accounting, production and operation data that may be transferred, concealed, tampered with or destroyed may be sealed with the approval of the competent authority or the main person in charge of the unit;

(seven) if the audited entity and the relevant personnel violate the laws and regulations on financial revenue and expenditure, the unit or the principal responsible person approved by the competent authority shall be ordered to correct and adjust the relevant accounting accounts;

(eight) units and individuals that have made outstanding contributions to abide by financial laws and regulations, achieved remarkable economic benefits, and made outstanding contributions to the fight against violations of financial laws and regulations, and put forward suggestions for commendation and awards.