(1) Audit supervision conducted by audit institutions on the assets, liabilities, profits and losses of local state-owned financial institutions according to law;
(two) the audit institutions according to the authorization assigned by the people's government at the same level, the local non-state-owned financial institutions and the national financial revenue and expenditure related to the special audit. Article 3 The local state-owned financial institutions mentioned in these Provisions refer to state-owned commercial banks, state-owned non-bank financial institutions and banks and non-bank financial institutions in which state-owned assets occupy a controlling or leading position, which are established according to law and have financial affiliation with people's governments at all levels in this province, including securities companies, trust and investment companies and finance companies.
The local non-state-owned financial institutions mentioned in these Provisions refer to financial institutions such as urban credit cooperatives and their cooperatives, rural credit cooperatives and their county-level cooperatives, which are established according to law and have legal personality. Article 4 Audit institutions shall determine the scope of audit jurisdiction according to the financial and financial affiliation of local financial institutions. Where relevant financial laws, administrative regulations and rules have other provisions on audit jurisdiction, such provisions shall prevail.
Audit institutions at higher levels may authorize audit institutions at lower levels to audit the audit matters within their audit jurisdiction; Audit institutions at higher levels may directly audit major audit matters within the audit jurisdiction of audit institutions at lower levels, but may not audit the audited matters repeatedly. Article 5 Audit institutions shall follow the following principles in auditing and supervising the assets, liabilities, profits and losses of local state-owned financial institutions:
(a) conducive to the implementation of the financial policies formulated by the state;
(two) is conducive to the strict implementation of financial laws and regulations, maintain financial discipline;
(three) to safeguard the national and local financial interests;
(four) is conducive to promoting local state-owned financial institutions to strengthen management and internal control, to achieve the preservation and appreciation of state-owned assets. Article 6 Audit institutions shall audit and supervise the assets, liabilities, profits and losses of local state-owned financial institutions as follows:
(1) The truthfulness, legality and efficiency of the formation, use and management of various assets;
(2) The truthfulness, legality and efficiency of the formation, repayment and management of liabilities at all levels;
(3) The truthfulness, legality and efficiency of the increase, decrease, change and management of all items of owners' equity;
(4) The truth and legality of the profit and loss. Article 7 Audit institutions shall audit and supervise the assets, liabilities, profits and losses of local state-owned financial institutions, mainly in the form of industry audit; However, special audits should be carried out for important audit matters. Article 8 When auditing the assets, liabilities, profits and losses of local state-owned financial institutions according to law, audit institutions may require local state-owned financial institutions to provide the following materials related to their financial revenues and expenditures in accordance with regulations:
(a) the approval of the annual financial plan and adjustment plan approved by the financial department;
(2) Annual financial report;
(3) Accounting vouchers, accounting books, accounting statements and other relevant accounting materials;
(4) The systems and methods related to financial and accounting management;
(5) Other materials as prescribed by laws and administrative regulations. Article 9 When auditing the assets, liabilities, profits and losses of local state-owned financial institutions according to law, audit institutions shall evaluate the audit items and issue audit books; Audit decisions should be made to deal with and punish the financial and financial revenue and expenditure behaviors found in violation of state regulations within the scope of statutory functions and powers. Audit institutions shall send a copy of the audit opinions and audit decisions to the local branches of the People's Bank of China.
If audit institutions find that the internal management systems and measures formulated by local state-owned financial institutions conflict with laws and administrative regulations or are inappropriate, they shall put forward suggestions for correction and improvement; If a local state-owned financial institution fails to correct it, the auditing organ shall submit it to the relevant competent department for handling according to law. Article 10 Audit institutions shall, according to the authorization of the people's government at the corresponding level, accept the authorization requirements when conducting special audits on specific matters related to the national financial revenue and expenditure of local non-state-owned financial institutions. After the end of the handling, it shall submit a special report to the authorized people's government at the corresponding level, and put forward opinions or suggestions on handling and punishment. Eleventh local financial institutions in violation of the "Audit Law" and its implementing regulations and these Provisions, refuse or hinder the audit institutions to conduct audits according to law, or refuse or delay the provision of materials related to audit matters, the audit institutions shall be ordered to make corrections; Those who refuse to make corrections shall be dealt with in accordance with the Audit Law and its implementing regulations and other relevant laws and administrative regulations. Article 12 If a local financial institution refuses to accept the audit decision made by an audit institution, it shall first apply to the audit institution at the next higher level or the people's government at the same level for administrative reconsideration; If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court. Article 13 Audit institutions and their auditors shall handle audit matters objectively and fairly, seek truth from facts, be honest and keep secrets.
Auditors who abuse their powers, engage in malpractices for selfish ends or neglect their duties, which constitutes a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.