Article 1 In order to strengthen the internal audit of the health system, establish and improve the internal audit system of each unit, improve the internal supervision and control mechanism, standardize the management of income and expenditure, and promote the healthy development of health undertakings, according to the "Chinese People's Republic of China *** and the State Audit Law" and "Audit Office on the provisions of the work of the internal audit", combined with the specific situation of the health system, the formulation of this Provisions of the hospital internal audit work plan.
Article 2 The internal audit of the health system refers to the internal audit institutions and auditors of the health system, the financial income and expenditure of the unit and its affiliated institutions, economic activities, the true and lawfulness of independent supervision and review of the behavior.
Article 3 The provisions of this article applies to health administrative departments above the county level and various types of state-owned health enterprises, institutions and other health units (hereinafter referred to as departments, units).
Chapter II Internal Audit Institutions and Auditors
Article IV Internal Audit Institutions and Internal Auditors in the department, the unit under the leadership of the main person in charge, in accordance with national laws and regulations, as well as the provisions of the audit work.
The main person in charge of the unit to strengthen the leadership of the internal audit work, regular reports, research and deployment of the work, and timely approval of the annual internal audit work plan, audit reports, and supervise the relevant departments and units to implement the audit opinion, to ensure that the internal auditors exercise their powers in accordance with the law.
Article V health administrative departments at all levels shall, in accordance with national laws and regulations, set up internal audit organizations, audit staff, audit work.
Annual income of more than 30 million yuan or have more than 300 beds of medical institutions, annual income of more than 20 million yuan or more units belonging to enterprises, institutions, should set up an independent internal audit organization, with full-time auditors.
Other health enterprises, institutions can be based on the need to set up an independent internal audit institutions, with full-time auditors, can also authorize other institutions to perform audit duties, with full-time or part-time auditors.
Article 6 The internal audit staff should have audit, accounting, economic management, engineering and other related professional knowledge and business skills. Internal audit staff to implement the post qualification access and follow-up education system, each unit should be supported and safeguarded.
Article 7 The head of the internal audit organization must have intermediate or above relevant professional and technical titles or more than 5 years of audit, accounting experience. The appointment and dismissal of the head of the internal audit organization shall seek the opinion of the superior competent internal audit organization, and shall be appointed and dismissed according to the authority of cadre management.
Article 8 The internal auditors shall strictly abide by the internal auditing standards and the code of ethics for internal auditors, audit according to the law, be loyal to their duties, and be independent, objective, impartial, and confidential.
Internal auditors and the audited unit or audit matters of interest, should be avoided. Any organization or individual shall not interfere with the internal audit.
Article IX departments and units should support the work of internal audit, timely resolution of problems in the work, to protect the internal auditors to perform their duties in accordance with the law, to ensure that the internal audit to carry out the work and training of the necessary funds.
Chapter III Business Guidance and Supervision
Article 10 The Ministry of Health internal audit agency is responsible for guiding and supervising the work of internal audit of the national health system, and the ministry (management) units of the organization and implementation of internal audit.
Local health administrative departments at all levels of internal audit institutions are responsible for guiding and supervising the internal audit of the health system in the region, and the implementation of internal audits of the units belonging to the (management).
All types of health units of the internal audit organization is responsible for the unit's internal audit work, and the organizations affiliated with the audit and business guidance, supervision.
Departments and units of internal audit organizations to accept the guidance and supervision of the state audit institutions.
Chapter IV Internal Audit Responsibilities and Tasks
Article 11 The main responsibilities of the internal audit bodies of the health administration departments in the guidance and supervision of the internal audit business of the system are:
(a) in accordance with national laws and regulations, to formulate the provisions of the internal auditing system and the work norms;
(b) guidance and supervision of the relevant departments, units to establish and improve internal audit (b) guide and supervise the departments and units to establish and improve the internal audit institutions, internal audit staff, according to the provisions of the internal audit work;
(c) the development of internal audit work plan, the organization of the industry's internal audit and audit and investigation activities;
(d) the organization of audit training, audit research, exchange of experience in auditing work, and recognition of advanced units and individuals in internal audit.
Article 12 The internal audit institutions to perform the following duties:
(a) the formulation of internal audit rules and regulations;
(b) audit of the implementation of the budget and final accounts;
(c) audit of financial income and expenditure and related economic activities;
(d) in accordance with the authority of cadre management to carry out the tenure of the relevant leading personnel of the audit of economic responsibility;
(v) Audit of capital investment, repair projects;
(vi) Audit of health, scientific research, education and various types of assistance and other special fund management and use;
(vii) Carrying out special audit and investigation of the acquisition and use of fixed assets, purchase and sale of medicines and medical consumables, the implementation of prices of health care services, foreign investment, salary distribution;
(viii) ) Audit of economic management and efficiency;
(ix) audit of the implementation of the relevant internal management system;
(x) other audit matters.
Article XIII of the internal audit organization shall submit an annual report to the department, the main person in charge of the unit.
Article 14 The internal audit institution shall promptly report to the internal audit institution of the higher authority on major matters in the audit work.
Article 15 The internal audit institution according to the needs of the audit business, reported to the department, unit, the main person in charge of the approval, can be entrusted with the appropriate qualifications of social intermediaries to conduct audits, and check and supervise the quality of audit operations.
Article 16 The internal audit organization should strengthen the communication and cooperation with the external audit in the audit work.
Chapter V: Authority of Internal Audit Institutions
Article 17 The internal audit institutions shall have the following authorities in performing their audit duties:
(1) to require the audited unit to submit financial budgets, financial accounts, accounting statements and relevant documents and information on time;
(2) to participate in the unit's infrastructure, equipment acquisition, finance, foreign investment and other related meetings
(iii) Participate in the study and formulation of relevant regulations and systems;
(iv) Review accounting vouchers, books and statements, and conduct on-site investigation of physical objects;
(v) Examine relevant electronic data and information of the computer system;
(vi) Conduct investigations on audit-related issues with the audited units and individuals, and Obtaining supporting materials;
(vii) Making temporary stopping decisions on serious violations of financial laws and regulations, and serious losses and wastes;
(viii) With the approval of the main person in charge of the department or unit, temporarily sealing accounting certificates, books of account, accounting statements, and information related to economic activities that may be transferred, concealed, tampered with, or destroyed;
(ix) According to the results of the audit, put forward to correct, deal with violations of financial laws and regulations, improve management, improve efficiency recommendations;
(j) exemplary compliance with financial laws and regulations of the audited units and personnel, put forward recommendations for recognition; illegal and wasteful audited units and personnel, put forward a notice of criticism or accountability recommendations.
Article 18 The department, the unit in the management of the authority within the scope of the internal audit organization to grant the necessary processing, punishment.
Chapter VI Internal Auditing Procedures
Article 19 The main procedures of internal auditing:
(1) According to the specific circumstances of the department, the unit, the preparation of the audit project plan, reported to the main person in charge of the unit for approval and implementation;
(2) Before the internal audit agency to implement the audit, it should prepare the audit work program, the composition of the audit team, and 3 days in advance to notify the audited unit in writing; the audited unit should cooperate with the audit, provide the necessary working conditions;
(c) the audit team to implement the audit of audit matters, audit evidence should be obtained, the preparation of audit working papers, signed by the relevant personnel of the audited unit to confirm;
(d) the audit team on the implementation of the audit matters after the implementation of the audit, the preparation of the audit report, and to seek the views of the auditee. (d) After the audit team has conducted the audit, the audit report is prepared and comments from the auditee are solicited. Within 10 working days from the date of receipt of the audit report, the auditee shall provide written feedback and send it to the audit team;
(v) After reviewing the audit report submitted by the audit team, the internal audit organization shall report it to the main person in charge of the department or unit for approval and issuance to the auditee, and the auditee shall implement it;
(vi) The internal audit organization shall urge the auditee to implement the audit comments within the prescribed period and the auditee to sign the audit report within the prescribed period. (f) The internal audit agency shall urge the audited unit to implement the audit opinion within the specified period, and report in writing on the results of implementation;
(vii) The internal audit agency shall implement follow-up audits of the necessary projects.
Article 20 The internal audit organization shall establish a complete audit file for audit matters and keep it in accordance with relevant regulations.
Chapter VII Rewards and Penalties
Article 21 The internal audit institutions and internal auditors to perform their duties, loyalty, adherence to the principle of outstanding achievements, the host unit and the higher authorities shall be given spiritual or material rewards; not to perform the duties of the audit of the internal auditors, the host unit to be criticized; the abuse of power, Favoritism, malpractice, negligence, disclosure of secrets of the internal auditors, their units and higher authorities in accordance with the relevant provisions of the serious treatment.
Article 22 of the refusal or failure to cooperate with the internal audit work, refused to provide or provide false information, refused to implement the audit opinion and retaliation against the internal audit staff of the unit and personnel, the departments and units of the main person in charge of the timely and serious treatment.
Chapter VIII Supplementary Provisions
Article 23 Departments, units can be based on the provisions of this, combined with the actual situation of the development of specific provisions or implementation measures, and reported to the higher-level internal audit institutions for the record.
Article 24 These provisions shall be interpreted by the Ministry of Health.
Article 25 These provisions shall come into force on the date of publication. March 17, 1997 issued by the Ministry of Health Internal Audit Regulations (Ministry of Health Decree No. 51 of 1997) shall be repealed at the same time.
Article 25 This provision shall come into force on the date of its issuance.