(1) If the registered capital of a ministerial company is more than 10 million yuan (including 10 million yuan), and if the second-tier companies (including wholly-owned subsidiaries, controlling or practically owning controlling enterprises, and associated enterprises, the same hereinafter) belonging to it are more than five (including five), it shall set up an independent audit institution with more than 3 (including three) auditors;
(b) the Ministry of the registered capital of the company is more than 10 million yuan (including 10 million yuan), the subordinate second-tier companies in the five or less, this with full-time auditors;
(c) other companies to be equipped with part-time auditors.
Ministerial group companies shall establish an audit committee under the leadership of the board of directors as needed. Article 4 Main Tasks of Internal Audit Organizations:
(1) To audit the economic activities of the enterprises related to financial income and expenditure and economic benefits, so as to promote the enterprises to abide by the financial laws and regulations, conscientiously fulfill their economic responsibilities, and ensure the preservation of value and appreciation of the state-owned assets;
(2) In accordance with the relevant provisions, to audit the financial income and expenditure, and economic benefits of the enterprises' foreign investment and formation of the economic entities, in order to To safeguard the interests of enterprises;
(3) To audit the establishment and implementation of the economic responsibility system and the internal control system of subordinate enterprises;
(4) To audit the business performance and outgoing economic responsibility of the legal representatives of subordinate enterprises in accordance with the authority of the cadre management;
(5) To audit the capital construction projects within the scope of authority;
(vi) organizing and guiding the internal audit work of the Company's system;
(vii) other matters assigned by the leaders that require the implementation of internal audit. Article 5 Main powers and functions of internal audit organizations and personnel:
(1) according to the needs of the internal audit work, requesting the relevant units to submit plans, budgets, final accounts, statements and relevant documents and information on time;
(2) reviewing vouchers, accounts, final accounts, checking the funds and properties, testing the financial accounting software, and inspecting the relevant documents and information;
(3) Attend relevant meetings and participate in the formulation of various business decision-making measures of the enterprise;
(iv) Investigate and obtain relevant documents, information and other supporting materials on the relevant matters involved in the audit;
(v) Submit to the person in charge of the unit to make a temporary decision on stopping the ongoing serious violations of the financial laws and regulations and the serious losses and wastes;
(vi) Make a temporary decision on Obstruction, obstruction of audit work and refusal to provide relevant information, approved by the head of the unit, the sealing of books, assets and other temporary measures, and put forward proposals to pursue the responsibility of the relevant personnel;
(vii) put forward proposals to improve management and efficiency, as well as correcting and dealing with the violation of financial laws and regulations;
(viii) serious violations of financial laws and regulations and serious losses and waste of the personnel directly responsible, put forward the treatment of (viii) To make recommendations on the handling of personnel directly responsible for serious violations of financial regulations and causing serious losses and wastes, and reflect them to the higher-level internal audit organizations or audit institutions in accordance with the relevant regulations;
(ix) To check and supervise the implementation of audit conclusions of the audited unit, and conduct follow-up audits when necessary to find out the reasons for the implementation of the audit opinions, conclusions and decisions;
(x) The unit in which the internal audit organization is located can grant the internal audit organization the authority of the internal audit organization to implement audit conclusions and decisions within the scope of its management authority. (j) The unit of the internal audit institution may, within the scope of management authority, grant the internal audit institution the authority to economically deal with and penalize. Article 6 The internal auditors shall conduct audits in accordance with national auditing, financial regulations and enterprise management system, objectively reflecting the economic activities of the enterprise, checking for errors and preventing frauds, proposing solutions to the problems existing in the enterprise's operation and management, and submitting auditing reports to the leaders of the enterprise; and, according to the needs of the enterprise, providing the leaders with all kinds of decision-making bases and information to help the enterprise to utilize the policies and rights conferred by the state.
Internal auditors shall be loyal to their duties, seek truth from facts, act impartially, and shall not abuse their power or practice favoritism. Article 7 full-time internal audit staff of the field work can be given appropriate subsidies, subsidy standards are implemented in accordance with the relevant provisions of the local audit institutions. The field subsidies for part-time auditors shall be determined by their units according to the actual situation. Article VIII Organization and Leadership of Internal Audit Institutions
(1) The internal audit institutions and auditors of enterprises, under the leadership of the Audit Bureau of the Ministry of Audit and the main person in charge of the enterprise, to organize the implementation of the audit system. The Audit Bureau in the Ministry of the Ministry of internal audit work carried out and enterprises to implement the corrective measures put forward by the audit team and other circumstances to carry out inspections and guidance, and in a timely manner, the implementation of the internal audit of enterprises under the Ministry of the Ministry of the report to the leadership of the Ministry.
(2) The appointment, dismissal and transfer of the person in charge of auditing in each head office shall seek the opinion of the Audit Bureau in the ministry in advance and submit the relevant materials for record.
(3) The Audit Bureau in the Ministry is responsible for accepting the request for re-examination of the units audited by the internal audit organizations of the Ministry's enterprises.
(d) the main person in charge of the enterprise to strengthen the leadership of the internal audit work, to create certain working conditions for the auditors, to support the internal audit work, and actively adopt the audit opinion.
(E) the internal audit staff to exercise their powers in accordance with the law, protected by state law, no unit or individual shall not set up obstacles to prevent auditors from performing their duties.