Chapter 1  Total  then

   Article 1  In order to strengthen internal audit work，Establish and improve the internal audit system，Improve the quality of internal audit work，Give full play to the role of internal audit，According to the "Audit Law of the People's Republic of China", "Regulations on the Implementation of the Audit Law of the People's Republic of China" and other relevant national regulations，Develop these regulations。

   Article 2  Internal audit work of units (hereinafter collectively referred to as units) that are subject to audit supervision by audit agencies according to law，As well as the audit agency’s professional guidance and supervision of the unit’s internal audit work，This provision applies。

   Article 3  Internal audit as referred to in these regulations，refers to the financial revenue and expenditure of this unit and its affiliated units、Economic Activities、Internal Control、Independent implementation of risk management、Objective supervision、Reviews and Suggestions，To promote the unit to improve its governance、Activities to achieve goals。

   Article 4  The unit shall comply with relevant laws and regulations、These Regulations and Professional Standards for Internal Auditing，Based on the actual situation of the unit，Establish and improve the internal audit system，Clear the leadership structure of internal audit work、Responsibilities and permissions、Staffing、Funding guarantee、Use of audit results and accountability, etc.。

   Article 5  Internal audit institutions and internal auditors engage in internal audit work，Should strictly abide by relevant laws and regulations、These Regulations and Professional Standards for Internal Auditing，Loyal to duty，Be independent、Objective、Justice、Confidential。

Internal audit institutions and internal auditors shall not participate in activities that may affect independence、Objective performance of audit responsibilities。

Chapter 2  Internal audit organization and personnel management

   Article 6  State agencies、Public institution、Internal audit institutions of social groups and other units or internal institutions that perform internal audit duties，Should be in the party organization of the unit、Carry out internal audit work under the direct leadership of the main person in charge，Responsible and reporting to him。

The internal audit institution of a state-owned enterprise or the internal institution that performs internal audit duties shall be under the party organization of the enterprise、Carry out internal audit work under the direct leadership of the board of directors (or principal responsible person)，Responsible and reporting to him。State-owned enterprises should establish a chief auditor system in accordance with relevant regulations。The chief auditor assists the party organization、The board of directors (or the principal responsible person) manages the internal audit work。

   Article 7  Internal auditors should have the professional capabilities required to engage in audit work。Units should strictly enforce recruitment criteria for internal auditors，Support and ensure that internal audit institutions carry out continuing education through various channels，Improving the professional competence of internal auditors。

The person in charge of the internal audit Bet365 sportsbook reviewagency should have audit qualifications、Accounting、Economy、Legal or management background。

   Article 8  Internal audit institutions should be based on work needs，Properly deploy internal audit personnel。Except for confidential matters，You can purchase audit services from the society according to the needs of internal audit work，And be responsible for the audit results adopted。

Article 9  The unit shall ensure that the internal audit institution and internal auditors perform their duties independently in accordance with laws and regulations，No unit or individual may retaliate。

Article 10  The funds required by the internal audit institution to perform internal audit duties，Should be included in the unit’s budget。

Article 11  Loyal to duty、Adhere to principles、Perform duties conscientiously、Internal auditors with outstanding achievements，Recognized by the unit where you work。

 

Chapter 3  Internal Audit Responsibilities and Procedures

   Article 12  The internal audit institution or the internal institution that performs internal audit duties shall comply with relevant national regulations and the requirements of the unit，Perform the following duties:

   (1) Audit the implementation of major national policies and measures by this unit and its affiliated units；

   (2) Development planning for this unit and its affiliated units、Strategic Decision、Audit the implementation of major measures and annual business plans；

   (3) Audit the financial revenue and expenditure of the unit and its affiliated units；

   (4) Audit the fixed asset investment projects of the unit and its affiliated units；

   (5) Audit the performance of the natural resource asset management and ecological environment protection responsibilities of the unit and its affiliated units；

   (6) To this unit and its affiliated overseas institutions、Audit of overseas assets and overseas economic activities；

   (7) Audit the economic management and efficiency of the unit and its affiliated units；

   (8) Audit the internal control and risk management of the unit and its affiliated units；

   (9) Audit the performance of economic responsibilities by the leaders of the unit’s internal management；

   (10) Assist the main person bet365 casino live blackjackin charge of the unit to supervise and implement the rectification of problems found in the audit；

   (11) Provide guidance on the internal audit work of the units affiliated to the unit、Supervision and Management；

   (12) Relevant national regulations and other matters required by this unit。

   Article 13  The internal audit agency or the internal agency that performs internal audit responsibilities should have the following authority:

   (1) Require the audited unit to submit development plans on time、Strategic Decision、Major measures、Internal Control、Risk Management、Financial revenue and expenditure and other relevant information (including relevant electronic data，The same below)，And necessary computer technical documentation；

   (2) Participate in relevant meetings of the unit，Convene a meeting related to audit matters；

   (3) Participate in research and formulation of relevant rules and regulations，Propose suggestions for formulating internal audit rules and regulations；

   (4) Check relevant financial revenue and expenditure、Economic Activities、Internal Control、Risk management information、Documents and on-site survey objects；

   (5) Check relevant computer systems and their electronic data and information；

   (6) Relevant issues in audit matters，Investigate and inquire with relevant units and individuals，Obtain relevant certification materials；

(7) Ongoing serious violations of laws and regulations、Report serious losses and waste to the person bet365 casino live blackjackin charge of the unit in a timely manner，Made a temporary suspension decision with consent；

(8) possible transfer、Hidden、Tampering、Destroy accounting documents、Accounting books、Accounting statements and information related to economic activities，Approved，The right to temporarily seal it；

   (9) Propose corrections、Opinions on handling illegal activities and improving management、Suggestions for improving performance；

   (10) Audited units and personnel that violate laws and regulations and cause losses and waste，Give notifications and criticisms or suggestions for accountability；

   (11) Strictly abide by financial regulations、Significant economic benefits、Audited units and individuals with outstanding contributions，You can report to the unit party organization、The board of directors (or the principal person in charge) makes recommendations for commendation。

   Article 14  Unit Party Organization、The board of directors (or the principal person in charge) should listen to internal audit work reports on a regular basis，Strengthen internal audit work planning、Annual Audit Plan、Audit Quality Control、Management of important matters such as problem rectification and team building。

Article 15  Subordinate units、Units with many branches or with vertical system management，The internal audit institution shall guide and supervise the internal audit work of the entire system。Internal audit results of each unit in the system and clues to major disciplinary and illegal issues discovered，Reporting to the party organization of this unit、While the board of directors (or principal responsible person) reports，Should be reported to the internal audit institution of the higher-level unit in a timely manner。

The unit should plan the internal audit work、Work summary、Audit report、The rectification situation and clues to major disciplinary and illegal issues discovered during the audit shall be submitted to the audit agency at the same level for record。

   Article 16  Internal audit implementation procedures，Should be implemented in accordance with the internal audit professional standards and the relevant regulations of the unit。

Article 17  Internal audit agency or internal agency that performs internal audit duties，When conducting an economic responsibility audit on the leaders of the unit’s internal management，You can refer to the implementation of national regulations on economic responsibility audit。

 

Chapter 4  Use of audit results

   Article 18  Units should establish and improve the rectification mechanism for problems found in audits，Make it clear that the main person in charge of the audited unit is the first person responsible for rectification。Problems found and suggestions made during the audit，The audited unit shall make corrections in a timely manner，And notify the internal audit institution in writing of the rectification results。

   Article 19  The typicality of the unit’s internal audit findings、Universality、Tendency question，Should be analyzed and studied in time，Develop and improve relevant management systems，Establish and improve internal control measures。

Article 20  Internal audit institutions should strengthen internal discipline inspection and supervision、Inspection inspection、Cooperation with other internal supervision forces such as organizational personnel，Establish information sharing、Result sharing、Common implementation of important matters、Working mechanisms such as joint implementation of problem Bet365 Online Live Dealerrectification and accountability。

The internal audit results and rectification status should be used as assessment、Appointment and dismissal、Important basis for rewarding and punishing cadres and related decisions。

Article 21  The unit’s clues to major disciplinary and illegal issues discovered by internal audit，Should be transferred to the disciplinary inspection and supervision agency in a timely manner in accordance with the jurisdiction and laws and regulations、Judiciary。

Article 22  The audit agency is under audit，Especially in state agencies、Under audit for public institutions and state-owned enterprises below level three，Internal audit capabilities and results should be effectively utilized。Problems discovered and corrected by internal audit will no longer be reflected in the audit report。

 

Chapter 5  Guidance and supervision of internal audit work

   Article 23  The audit institution shall provide professional guidance and supervision of internal audit work in accordance with the law，Clear internal functional organizations and full-time personnel，And perform the following duties:

   (1) Draft regulations on internal audit work;

   (2) Formulate rules, regulations and plans for internal audit work；

   (3) Promote units to establish and improve internal audit systems;

   (4) Guiding the internal audit in coordinating and arranging the audit plan，Highlight the key points of audit；

   (5) Supervise the performance of internal audit responsibilities，Check the quality of internal audit services；

   (6) Guide the internal audit self-regulatory organizations to carry out their work;

   (7) Other responsibilities prescribed by laws and regulations.

   Article 24  The audit agency can pass business training、Exchanges and discussions, etc.，Strengthen business guidance for internal auditors。

   Article 25  The audit agency shall analyze the filing materials submitted by the unit，Use it as a reference for preparing annual audit project plan。    

Article 26  Audit agencies can conduct daily supervision、Combined audit project supervision、Special inspection and other methods，Establishment and improvement of the unit’s internal audit system、Provide guidance and supervision on the quality of internal audit work。

There are problems with the construction of the internal audit system and the quality of internal audit work，The audit agency should urge the internal audit institution of the unit to make rectifications in a timely manner and report the rectifications in writing；Serious circumstances，Criticisms should be notified and copied to the relevant competent authorities as appropriate。

Article 27  Audit institutions shall provide policy and business guidance to internal audit self-regulatory organizations in accordance with relevant national regulations，Promote internal audit self-regulatory organizations to carry out activities in accordance with laws, regulations and charters。When necessary，Services can be purchased from internal audit self-regulatory organizations。

 

Chapter 6  Responsibility

   Article 28  The audited unit has one of the following circumstances，Organized by the unit party、The board of directors (or the person in charge) orders correction，And deal with the directly responsible supervisor and other directly responsible personnel:

   (1) Refuse to accept or fail to cooperate with internal audit work;

   (2) Rejection、Delay in providing information related to internal audit matters，Or the information provided is untrue、Incomplete；

   (3) Refusing to correct problems found in the audit;

   (4) Ineffective rectification and repeated offenses;

   (5) Other situations that violate national regulations or internal regulations of the unit。

   Article 29  The internal audit institution or the internal organization and internal auditors that perform internal audit responsibilities have one of the following bet365 live slot machinecircumstances，The unit shall deal with the directly responsible supervisor and other directly responsible personnel；Suspected of committing a crime，Transferred to judicial authorities for investigation of criminal liability according to law:

   (1) Failure to comply with relevant laws and regulations、The implementation of the audit of these Regulations and the Internal Auditing Professional Standards results in problems that should be discovered not being discovered and causing serious consequences；

   (2) Concealing problems discovered in the audit or providing false audit reports；

   (3) Leaking state secrets or commercial secrets;

   (4) Taking advantage of one’s authority for personal gain;

   (5) Other situations that violate national regulations or internal regulations of the unit。

Article 30  Internal auditors were attacked for performing their duties、Revenge、Framed，Unit Party Organization、The board of directors (or the person in charge) should take protective measures in a timely manner，And deal with relevant responsible persons；Suspected of committing a crime，Transferred to judicial authorities for investigation of criminal liability according to law。

 

Chapter 7  Attachment  then

   Article 31  State-owned enterprises as mentioned in these regulations refer to enterprises in which state-owned and state-owned capital occupy a controlling or dominant position、Financial institution。

   Article 32  Internal audit work of units that are not subject to audit supervision by audit agencies，You can refer to this provision。

   Article 33  The Audit Office is responsible for the interpretation of these regulations.

   Article 34  This regulation will come into effect on March 1, 2018。The "Regulations of the Audit Office on Internal Audit Work" issued by the Audit Office on March 4, 2003 (Audit Office Order No. 4 of 2003) are repealed at the same time。