1. In order to strengthen the internal audit work, establish and improve the internal audit system, improve the quality of internal audit work and give full play to the role of internal audit, these Provisions are formulated in accordance with the Audit Law, the Regulations for the Implementation of the Audit Law and other relevant state regulations.
2. These Provisions shall apply to the internal audit work of units (hereinafter referred to as units) that accept the audit supervision of audit institutions according to law, as well as the professional guidance and supervision of audit institutions on the internal audit work of units.
3. The term "internal audit" as mentioned in these Provisions refers to the independent and objective supervision, evaluation and suggestions on the financial revenue and expenditure, economic activities, internal control and risk management of this unit and its subordinate units, so as to promote the unit to improve governance and achieve its goals.
4, the unit shall, in accordance with the relevant laws and regulations, these Provisions and the professional norms of internal audit, combined with the actual situation of the unit, establish and improve the internal audit system, clear the leadership system, responsibilities and authority, staffing, funding guarantee, the use of audit results and accountability of internal audit work.
5, internal audit institutions and internal auditors engaged in internal audit work, should strictly abide by the relevant laws and regulations, these Provisions and internal audit professional norms, be loyal to their duties, be independent, objective, fair and confidential.
6. The internal audit institutions of state organs, institutions, social organizations and other units or internal institutions that perform internal audit duties shall carry out internal audit work under the direct leadership of the party organizations and principal responsible persons of their own units, and be responsible for and report on their work.
7, internal auditors should have the professional ability to engage in audit work, the unit should strictly recruit internal auditors, support and guarantee the internal audit institutions to carry out continuing education through various channels, improve the professional ability of internal auditors.
8, the internal audit institutions shall, according to the needs of the work, reasonably equipped with internal auditors. Except for confidential matters, you can buy audit services from the society according to the needs of internal audit work, and be responsible for the audit results adopted.
9 units shall ensure that internal audit institutions and internal auditors independently perform their duties according to laws and regulations, and no unit or individual may take revenge.
10. The funds for internal audit institutions to perform internal audit duties shall be included in the unit budget.