The main person in charge of the unit to strengthen the leadership of the internal audit work, regular reports, research and deployment of work, and timely approval of the annual internal audit work plan, audit reports, and supervise the relevant departments and units to implement the audit, to ensure that internal auditors exercise their powers in accordance with the law. Article 5 The health administrative departments at all levels shall, in accordance with national laws and regulations, set up internal audit organizations, equipped with auditors to carry out audit work.
Medical institutions with annual revenues of more than 30 million yuan or have more than 300 beds, annual revenues of more than 20 million yuan or more units belonging to enterprises and institutions, shall set up an independent internal audit organization, with full-time audit staff.
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 auditors shall have audit, accounting, economic management, engineering and other relevant professional knowledge and business capacity. Internal audit personnel to implement the post qualification access and follow-up education system, the units 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 experience in auditing and accounting. The appointment and removal of the head of the internal audit organization shall seek the opinion of the competent internal audit organization at the higher level and be appointed or removed in accordance with the authority of cadre management. Article 8 The internal auditors shall strictly abide by the internal auditing standards and the code of professional ethics for internal auditors in handling audit matters, auditing according to the law, loyal to their duties, independent, objective, impartial and confidential.
Internal auditors have an interest in the audited unit or audit matters, 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 work and training necessary funds. Chapter III Business Guidance and Supervision Article 10 The Ministry of Health internal audit agency is responsible for guiding and supervising the internal audit of the national health system, and the Ministry (management) units to organize and implement 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 under (management).
The internal audit organizations of all kinds of health units are responsible for the internal audit work of their own units, and audit and business guidance and supervision of their own organizations.
Departments and units of internal audit institutions to accept the guidance and supervision of the state audit authorities. Chapter IV Internal Audit Responsibilities and Tasks Article 11 The main responsibilities of the internal audit bodies of the health administrative departments for the guidance and supervision of the internal audit business of the system are:
(1) to formulate the provisions of the internal auditing system and work norms in accordance with the state laws and regulations;
(2) to guide and supervise the relevant departments and units in establishing and improving the internal audit institutions, equipped with internal auditors, to Carry out internal auditing work in accordance with the regulations;
(3) formulate the internal audit work plan, and organize internal auditing and auditing and investigation activities in the industry;
(4) organize training in auditing operations, carry out research on auditing work, exchange auditing experience, and recognize advanced units and individuals in internal auditing. Article 12 The internal audit institutions perform the following duties:
(1) to draw up rules and regulations on internal audit;
(2) to audit the implementation of the budget and final accounts;
(3) to audit the financial income and expenditure and related economic activities;
(4) to carry out the audit of the tenure of economic responsibility of relevant leading personnel in accordance with the authority of cadre management;
(5) to Audit of capital investment and repair projects;
(vi) Audit of the management and use of special funds for health, scientific research, education and various types of assistance;
(vii) Carrying out special audits and investigations of the acquisition and use of fixed assets, purchase and sale of medicines and medical consumables, implementation of prices for healthcare services, foreign investment, salary distribution, etc.
(viii) Audit of economic management and efficiency;
(ix) auditing the implementation of the relevant internal management system;
(x) other audit matters. Article 13 The internal audit organization shall submit a report on its work to the main person in charge of the department or unit every year. Article XIV of the internal audit institutions on the audit of major matters, shall promptly report to the internal audit institutions of the higher authorities.