天津市人民政府令

Decree of Tianjin MunicipalPeople’s Government

第36号

No.36

《天津市内部审计工作规定》已于2023年11月21日经市人民政府第30次常务会议通过，现予公布，自2024年1月1日起施行。

Provisions of Tianjin Municipality on Internal Auditing, adopted at the 30^th executive meeting of the Municipal People’s Government on November 28, 2023, is hereby promulgated and shall enter into effect as of January 1, 2024.

天津市市长 张工

Mayor of Tianjin, Zhang Gong

2023年11月28日

November 28, 2023

天津市内部审计工作规定

Provisions of Tianjin Municipality on Internal Auditing

第一章　总则

Chapter I General Provisions

第一条 为了加强内部审计工作，规范内部审计行为，充分发挥内部审计作用，根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》、《天津市审计监督条例》等法律法规以及国家有关规定，结合本市实际，制定本规定。

Article 1 In order to strengthen internal auditing, standardize internal audit behavior, and fully leverage the role of internal audit, these Provisions are formulated in accordance with the Audit Law of the People's Republic of China, the Regulation on the Implementation of the Audit Law of the People's Republic of China, the Regulation of Tianjin on Auditing Supervision, among other laws, regulations and relevant national provisions, combined with the actual circumstances of this Municipality.

第二条　依法属于本市审计机关审计监督对象的国家机关、事业单位、社会团体、国有企业等（以下统称单位）的内部审计工作，以及本市审计机关对单位内部审计工作的业务指导和监督，适用本规定。

本规定所称内部审计，是指对本单位及所属单位财政财务收支、经济活动、内部控制、风险管理实施独立、客观的监督、评价和建议，以促进单位完善治理、实现目标的活动。

Article 2 In accordance with the law, the internal auditing of state organs, public institutions, social organizations, state-owned enterprises, and other entities (hereinafter referred to as entities) subject to audit supervision by the municipal audit authorities, as well as the municipal audit authorities which provide business guidance and conduct supervision on the internal auditing of the entities, shall be governed by these provisions.

The term “internal audit” as mentioned in these provisions refers to the independent, objective supervision, evaluation, and recommendations of the financial revenue and expenditure, economic activities, internal controls, and risk management of the entity and its affiliated entities, aimed at promoting the improvement of governance and the achievement of objectives by the entity.

第三条　内部审计工作应当坚持中国共产党的领导，贯彻依法、独立、客观、公正的原则，做到应审计尽审计、应发现尽发现、应整改尽整改、应完善尽完善、应协同尽协同。

Article 3 Internal auditing shall adhere to the leadership of the Communist Party of China, implement the principles of legality, independence, objectivity, and fairness, and ensure that audits are conducted as required, findings are fully uncovered, rectifications are thoroughly implemented, improvements are comprehensively made, and collaborations are fully leveraged.

第四条　市、区人民政府应当加强对本行政区域内单位内部审计工作的领导，有效发挥内部审计职能作用。

Article 4 The municipal and district people’s governments shall strengthen their leadership over internal auditing of units within their respective administrative areas, and effectively leverage the role of internal audits functions.

第五条　市、区审计机关负责对本行政区域内内部审计工作的业务指导和监督。

教育、交通运输、卫生健康、国有资产监督管理等部门，应当在其职责范围内，对本行业、本系统的内部审计工作实施管理或者业务指导和监督。

Article 5 The municipal and district audit authorities are responsible for providing business guidance and supervision for internal auditing within their respective administrative areas.

Departments such as education, transportation, health and wellness, and state-owned asset supervision and management shall, within the scope of their responsibilities, manage, guide, and supervise the internal auditing of their respective industries and systems.

第六条　单位应当加强对内部审计工作的领导，按照有关规定建立健全内部审计制度，明确内部审计工作的领导体制、职责权限、人员配备、经费保障、审计结果运用和责任追究等。

单位主要负责人是内部审计工作的第一责任人，负责研究部署内部审计工作，落实内部审计整改，加强内部审计人员力量配备和工作经费保障。

Article 6 Entities must strengthen their leadership over internal auditing, establish and improve internal audit systems according to relevant provisions, and clarify the leadership structure, responsibilities, personnel allocation, funding guarantees, audit result utilization, and accountability for internal auditing.

The principal person in charge of the entity is the primary person responsible for internal auditing, responsible for researching, deploying internal auditing, implementing internal audit rectifications, and strengthening the allocation of internal auditors and funding.

第七条　内部审计自律组织按照法律、法规、规章和章程开展活动，接受审计机关的政策和业务指导，引导、规范内部审计机构和人员的职业行为，维护会员合法权益。

单位可以根据内部审计工作的需要，参加依法成立的内部审计自律组织。

Article 7 Internal audit self-disciplinary organizations shall conduct activities in accordance with laws, provisions, rules, and their articles of association, accept policy and business guidance from audit authorities, guide and standardize the professional conduct of internal audit institutions and personnel, and protect the legitimate rights and interests of their members.

Entities may join legally established internal audit self-disciplinary organizations as needed for their internal auditing.

第八条　本市鼓励单位加强信息化建设，运用大数据、云计算、人工智能等技术，提高审计监督时效性和审计质量。

Article 8 The Municipal encourages entities to strengthen informatization, utilize technologies such as big data, cloud computing, and artificial intelligence to enhance the timeliness and quality of audit supervision.

第二章　内部审计机构和人员管理

Chapter II Management of Internal Audit Institutions and Personnel

第九条　国家机关、事业单位、社会团体等单位的内部审计机构或者履行内部审计职责的内设机构（以下统称内部审计机构），应当在本单位党组织、主要负责人的直接领导下开展内部审计工作，向其负责并报告工作。

国有企业内部审计机构应当在企业党组织、董事会（或者主要负责人）直接领导下开展内部审计工作，向其负责并报告工作。国有企业应当按照有关规定建立总审计师制度。总审计师协助党组织、董事会（或者主要负责人）管理内部审计工作。

Article 9 Internal audit departments or internal departments fulfilling internal audit duties (hereinafter referred to as internal audit institutions) in state organs, public institutions, and social organizations should conduct internal auditing under the direct leadership of the organization’s Party committee and the principal persons in charge of state-owned enterprises, and be accountable and report to them.

State-owned enterprise internal audit body should conduct their work under the direct leadership of the enterprise's Party organization and board of directors (or the principal persons in charge of state-owned enterprises), being accountable and reporting to them. State-owned enterprises should establish a Chief Audit Executive system as per relevant provisions. The Chief Audit Executive assists the Party organization and board of directors (or principal person in charge) in managing internal auditing.

第十条　单位党组织、董事会（或者主要负责人）应当定期听取内部审计工作汇报，加强对内部审计工作规划、年度审计计划、审计质量控制、问题整改和队伍建设等重要事项的管理。

Article 10 Party organizations and boards of directors (or principal person in charge) of entities shall regularly listen to internal auditing reports and strengthen the management of key matters such as internal auditing planning, annual audit plans, audit quality control, issue rectification, and team building.

第十一条　单位应当根据工作需要，加强内部审计机构建设，合理配备内部审计人员，并保障内部审计人员相对稳定。

本市国家机关、事业单位、社会团体应当根据工作需要，按照相关规定明确履行内部审计职责的机构。

市属国有企业集团总部应当按照相关规定设立独立内部审计机构；其他国有企业可以根据实际情况设立独立内部审计机构。内部审计机构应当建立合理、有效的组织结构，多层级组织的内部审计机构可以实行集中管理或者分级管理。

Article 11 Entities shall enhance the construction of internal audit institutions according to work needs, reasonably allocate internal auditors, and ensure their relative stability.

State organs, public institutions, and social organizations in this Municipal shall, according to work needs and relevant provisions, specify institutions responsible for performing internal audit duties.

The headquarters of state-owned enterprise groups affiliated to the Municipal shall establish independent internal audit institutions as per relevant provisions; other state-owned enterprises may establish independent internal audit institutions based on actual conditions. Internal audit institutions shall establish a reasonable and effective organizational structure, with multi-level internal audit institutions implementing centralized or tiered management.

第十二条　内部审计人员应当具备从事审计工作所需要的专业能力。单位应当严格内部审计人员录用标准，支持和保障内部审计机构通过多种途径开展继续教育，提高内部审计人员的职业胜任能力。

内部审计机构负责人应当具备审计、会计、经济、法律或者管理等工作背景。

Article 12 Internal auditors shall possess the professional capability required for auditing work. Entities shall strictly adhere to recruitment standards for internal auditors, support, and ensure that internal audit institutions improve the professional competency of their auditors through various continuing education methods.

The head of an internal audit institution shall have a working experience in auditing, accounting, economics, law, or management.

第十三条　内部审计机构应当不断创新审计工作方法，充分利用先进的审计技术，促进内部审计业务质量不断提高。

Article 13 Internal audit institutions shall continuously innovate audit methods, fully utilize advanced audit technologies, and promote the continuous improvement of internal audit work quality.

第十四条　除涉密事项外，单位可以根据内部审计工作需要向社会购买审计服务。委托社会审计机构实施审计项目的，内部审计机构应当审定项目审计方案，加强跟踪检查，并对采用的审计结果负责。

Article 14 Except for confidential matters, entities may purchase audit services from the public as needed for internal auditing. When delegating audit projects to external audit institutions, internal audit institutions shall approve the audit project plans, strengthen follow-up checks, and be responsible for the audit results used.

第十五条　单位应当保障内部审计机构和内部审计人员依法依规独立履行职责。

内部审计机构和内部审计人员不得参与可能影响独立、客观履行审计职责的工作，不得负责被审计单位的业务活动、内部控制和风险管理的决策与执行。

任何单位和个人不得干涉、阻碍内部审计工作开展，不得打击、报复内部审计人员。

Article 15 Entities must ensure that internal audit institutions and auditors independently perform their duties according to law and provisions.

Internal audit institutions and personnel shall not be involved in work that could affect their independence and objective execution of audit responsibilities, nor shall they be responsible for the decision-making and execution of internal controls and risk management of the audited entities.

No entity or individual shall interfere with or obstruct the conduct of internal auditing or retaliate against internal auditors.

第十六条　内部审计人员与被审计单位或者审计事项有利害关系的，应当主动申请回避。被审计单位也可以根据回避情形申请相关内部审计人员回避。

内部审计人员的回避，由内部审计机构负责人决定；内部审计机构负责人的回避，由本单位主要负责人决定。

Article 16 In handling audit matters, internal auditors shall withdraw if they have an interest in the auditee or the matters under audit. The auditee may also request the abstention of relevant internal auditors based on the situation.

The decision on the abstention of internal auditors is made by the head of the internal audit institution; the abstention of the head of the internal audit institution is decided by the principal person in charge of the entity.

第十七条　内部审计机构和内部审计人员对在执行职务中知悉的国家秘密、工作秘密、商业秘密、个人隐私和个人信息，应当予以保密，不得泄露或者向他人非法提供。

Article 17 Internal audit institutions and auditors shall keep confidential any state secret, work secret, trade secret, personal privacy or personal information which they have come to know in performing their duties, and shall not divulge or illegally provide them to any other person.

第十八条　单位应当将内部审计机构履行内部审计职责所需经费列入本单位预算。

Article 18 Entities shall list the necessary funding for internal audit institutions to perform their internal audit duties in the entity's budget.

第十九条　对忠于职守、坚持原则、认真履职、成绩显著的内部审计机构和内部审计人员，按照有关规定予以表彰。

Article 19 Internal audit institutions and auditors who are loyal to their duties, adhere to principles, perform their duties diligently, and achieve notable results shall be commended according to relevant provisions.

第三章　内部审计职责和权限

Chapter III Internal Audit Responsibilities and Authority

第二十条　内部审计机构应当按照国家和本市有关规定及本单位的要求，履行下列职责：

（一）对本单位及所属单位贯彻落实国家和本市重大政策措施情况进行审计；

（二）对本单位及所属单位发展规划、战略决策、重大措施以及年度业务计划执行情况进行审计；

（三）对本单位及所属单位财政财务收支进行审计；

（四）对本单位及所属单位固定资产投资项目进行审计；

（五）对本单位及所属单位的自然资源资产管理和生态环境保护责任的履行情况进行审计；

（六）对本单位及所属单位的境外机构、境外资产和境外经济活动进行审计；

（七）对本单位及所属单位经济管理和效益情况进行审计；

（八）对本单位及所属单位内部控制及风险管理情况进行审计；

（九）对本单位内部管理的领导人员履行经济责任情况进行审计；

（十）协助本单位主要负责人督促落实审计发现问题的整改工作；

（十一）对本单位所属单位的内部审计工作进行指导、监督和管理；

（十二）国家、本市有关规定和本单位要求办理的其他事项。

Article 20 Internal audit institutions shall perform the following duties according to state, this municipal provisions and the requirements of their entity:

(1)Audit the implementation of major state, this municipal policies and measures by the entity and its subordinate entities;

(2)Audit the implementation of development plans, strategic decisions, major measures, and annual business plans of the entity and its subordinate entities;

(3)Audit the fiscal and financial revenues and expenditures of the entity and its subordinate entities;

(4)Audit fixed asset investment projects of the entity and its subordinate entities;

(5)Audit the management of natural resource assets and the fulfillment of ecological and environmental protection responsibilities by the entity and its subordinate entities;

(6)Audit the overseas institutions, overseas assets, and overseas economic activities of the entity and its subordinate entities;

(7)Audit the economic management and effectiveness of the entity and its subordinate entities;

(8)Audit the internal control and risk management of the entity and its subordinate entities;

(9)Audit the economic responsibility fulfillment of the entity’s internal management leaders;

(10)Assist the principal person in charge of the entity in supervising and implementing the rectification of issues discovered during audits;

(11)Guide, supervise, and manage the internal auditing of the entity's subordinate entities;

(12)Handle other matters as stipulated by state, this municipal provisions and the requirements of the entity.

第二十一条　内部审计机构应有以下权限：

（一）要求被审计单位按时报送发展规划、战略决策、重大措施、内部控制、风险管理、财政财务收支等有关资料（含相关电子数据，下同），以及必要的计算机技术文档；

（二）参加单位有关会议，召开与审计事项有关的会议；

（三）参与研究制定有关的规章制度，提出制定内部审计规章制度的建议；

（四）检查有关财政财务收支、经济活动、内部控制、风险管理的资料、文件和现场勘察实物；

（五）检查有关计算机系统及其电子数据和资料；

（六）就审计事项中的有关问题，向有关单位和个人开展调查和询问，取得相关证明材料；

（七）对正在进行的严重违法违规、严重损失浪费行为及时向单位主要负责人报告，经单位主要负责人同意，作出临时制止决定；

（八）对可能转移、隐匿、篡改、毁弃会计凭证、会计账簿、会计报表以及与经济活动有关的资料，经单位主要负责人批准，有权予以暂时封存；

（九）提出纠正、处理违法违规行为的意见和改进管理、提高绩效的建议；

（十）对违法违规和造成损失浪费的被审计单位和人员，给予通报批评或者提出追究责任的建议；

（十一）对严格遵守财经法规、经济效益显著、贡献突出的被审计单位和个人，可以向单位党组织、董事会（或者主要负责人）提出表彰建议。

Article 21 Internal audit institutions have the following authority:

(1)Require auditee to timely submit relevant materials (including related electronic data, same below) such as development plans, strategic decisions, major measures, internal control, risk management, fiscal and financial revenues and expenditures, and necessary computer technology documents;

(2)Participate in relevant meetings of the entity, and convene meetings related to audit matters;

(3)Participate in formulating relevant rules and provisions, and suggest the establishment of internal audit rules and provisions;

(4)Inspect materials and documents related to fiscal and financial revenues and expenditures, economic activities, internal control, and risk management, and conduct physical inspections on-site;

(5)Inspect relevant computer systems and their electronic data and materials;

(6)Carry out investigations among relevant entities or individuals concerned into issues relating to audit matters and obtain relevant certification materials;

(7)Report ongoing severe illegal or non-compliant activities and serious wastage to the principal person in charge of the entity; with their consent, make temporary cessation decisions;

(8)Temporarily seal accounting vouchers, ledgers, financial statements, and other materials related to economic activities that might be transferred, concealed, altered, or falsified, with the approval of the principal person in charge of the entity;

(9)Propose suggestions for correcting illegal or non-compliant behaviors and improving management and performance;

(10)Circulate a notice of criticisms or suggest accountability for audited entities and individuals who violate laws or cause losses and wastage;

(11)Suggest commendation to the entity’s Party organization and board of directors (or principal person in charge ) for audited entities and individuals who strictly adhere to financial and economic provisions, achieve significant economic efficiency, and make outstanding contributions.

第二十二条　下属单位、分支机构较多或者实行系统垂直管理的单位，其内部审计机构应当对全系统的内部审计工作进行指导和监督。系统内各单位的内部审计结果和发现的重大违纪违法问题线索，在向本单位党组织、董事会（或者主要负责人）报告的同时，应当及时向上一级单位的内部审计机构报告。

Article 22 Internal audit institutions of entities with many subordinate entities, branches, or those implementing vertical management system shall guide and supervise the internal auditing of the entire system. The internal audit results and major disciplinary and legal violation clues found within the system shall be reported to the entity's Party organization and board of directors (or principal person in charge) and simultaneously to the internal audit institution of the higher-level entity.

第二十三条　内部审计机构和内部审计人员依法履行职责，被审计单位应当支持和配合，按照要求提供相关资料，并对所提供资料的真实性和完整性负责。

Article 23 The auditee shall support and cooperate with the internal audit institutions and auditors which perform their duties according to the law, provide relevant materials as required, and be responsible for the veracity and integrity of the provided materials.

第二十四条　单位应当按照要求将内部审计工作计划、工作总结、审计报告、整改情况以及审计中发现的重大违纪违法问题线索等资料报送同级审计机关备案。

Article 24 Entities shall submit materials such as internal auditing plans, work summaries, audit reports, rectification situations, and clues of significant disciplinary and legal violations found during audits to the audit authorities at the same level for record-keeping.

第四章　内部审计程序

Chapter IV Internal Audit Procedures

第二十五条　内部审计机构应当根据本单位的风险状况、管理需要及审计资源的配置情况，编制年度审计计划，并报经单位党组织、董事会（或者主要负责人）批准后实施。

Article 25 Internal audit institutions shall develop an annual audit plan based on the risk situation, management needs, and allocation of audit resources of the entity, and implement it upon approval by the entity’s Party organization, board of directors (or principal person in charge).

第二十六条　内部审计机构应当根据年度审计计划确定的审计项目组成审计组。

审计组由审计组组长和其他内部审计人员组成，实行组长负责制。审计组应当科学编制项目审计方案，明确审计内容、审计时间、人员分工等内容。

内部审计机构应当在实施审计前，向被审计单位送达审计通知书，做好审计准备工作。

Article 26 Internal audit institutions shall form audit teams based on the audit projects determined by the annual audit plan.

An audit team consists of a team leader and other internal auditors, operating under a team leader responsibility system. The team shall scientifically prepare a project audit plan, clarifying the audit content, timeline, and personnel assignments.

Internal audit institutions must deliver an audit notice to the auditee before conducting the audit, and arrange for pre-audit work.

第二十七条　内部审计人员应当按照项目审计方案开展审计，可以运用审核、观察、监盘、访谈、调查、函证、计算和分析程序等方法，获取相关、可靠和充分的审计证据，编制审计工作底稿。

Article 27 Internal auditors shall conduct audits according to the project audit plan, using methods like review, observation, inventory checking, interviews, investigations, letter confirmation, calculation, and analysis procedures to obtain relevant, reliable, and sufficient audit evidence, and prepare audit working papers.

第二十八条　审计组应当在完成现场审计后，以编制的审计工作底稿为依据，编制审计报告并按规定书面征求被审计单位意见。

审计报告应当包括审计概况、审计依据、审计评价、审计发现、审计意见和审计建议。

Article 28 After completing on-site audits, the audit team shall draft an audit report based on the compiled audit working papers, and seek written opinions from the auditee as per provisions.

The audit report shall include an overview of the audit, audit basis, audit evaluation, audit findings, audit opinions, and audit recommendations.

第二十九条　被审计单位应当自收到审计组的审计报告之日起十个工作日内，提出书面意见；逾期未提出书面意见的，视为无异议。

被审计单位提出书面意见的，审计组应当进行研究和核实，并对审计报告进行必要的修改或者补充，连同被审计单位的书面意见一并提交内部审计机构。

Article 29 The auditee shall provide written opinions within ten working days of receiving the audit report from the audit team; failure to provide opinions within this period will be considered as no objections.

If the auditee provides written opinions, the audit team shall research and verify them, and make necessary modifications or additions to the audit report, submitting it along with the written opinions of the auditee to the internal audit institution.

第三十条　内部审计机构应当对审计组提交的审计报告和相关审计事项进行复核。

对涉及重大事项、重大问题、与被审计单位存在较大分歧的，内部审计机构可以提请本单位召开专题会议进行审议。

Article 30 Internal audit institutions shall review the audit reports and related audit matters submitted by the audit team.

For matters involving major issues or significant disagreements with the auditee, the internal audit institution may request a special meeting to be convened by the entity for deliberation.

第三十一条　内部审计机构应当将审计报告报请本单位主要负责人审批签发。

内部审计机构应当及时将审计报告送达被审计单位。

Article 31 Internal audit institutions shall submit the audit report for approval and issuance by the principal person in charge of the entity.

The internal audit institution shall serve its audit report on the auditee.

第三十二条　单位应当按照有关规定，建立健全内部审计项目档案管理制度，推动运用数字化等技术，提高档案管理规范化水平。

内部审计项目档案应当包含审计通知书、项目审计方案、审计工作底稿和证据证明材料、审计报告、被审计单位书面意见以及审计整改情况等资料。

Article 32 Entities shall establish and improve internal audit project file management systems as per relevant provisions and promote the use of digital technologies to enhance the standardization of file management.

Internal audit project files shall include audit notices, project audit plans, audit working papers and certification materials, audit reports, written opinions of the auditee, and information on audit rectifications.

第三十三条　内部审计机构对本单位内部管理的领导人员实施经济责任审计时，可以参照国家有关经济责任审计的规定执行。

Article 33 When internal audit institutions conduct economic responsibility audits on the internal management leaders of the entity, they may refer to the national provisions on economic responsibility audits.

第五章　内部审计整改和结果运用

Chapter V Internal Audit Rectification and Application of Results

第三十四条　内部审计整改工作应当坚持揭示问题与推动解决问题相统一，规范管理与完善制度相结合，内部审计监督与其他监督力量相融合。

Article 34 Internal audit rectification work shall adhere to the unity of revealing problems and promoting their resolution, combining standardized management with system improvement, and integrating internal audit supervision with other supervision forces.

第三十五条　单位应当建立健全审计发现问题整改机制，明确被审计单位主要负责人为整改第一责任人。对审计发现的问题和提出的建议，被审计单位应当及时整改，并将整改结果书面告知内部审计机构。

Article 35 Entities shall establish and improve mechanisms for rectifying issues identified in audits, designating the principal person in charge of the auditee as the primary person responsible for rectification. The auditee shall rectify the identified problems and suggestions promptly and notify the internal audit institution of the rectification results in writing.

第三十六条　单位对内部审计发现的典型性、普遍性、倾向性问题，应当及时分析研究，制定和完善相关管理制度，建立健全内部控制措施。内部审计结果以及审计整改情况可以在一定范围内通报。

Article 36 Entities shall timely analyze and study typical, common, and emerging issues discovered by internal audits, develop and perfect related management systems, and establish comprehensive internal control measures. The results of internal audits and the status of audit rectifications can be communicated within a certain scope.

第三十七条　单位对内部审计发现的重大违纪违法问题线索，应当按照管辖权限依法依规及时移送纪检监察机关、司法机关等有权机关处理。

Article 37 Entities shall, according to jurisdiction and provisions, promptly transfer clues of significant disciplinary and legal violations found in internal audits to the appropriate authorities, such as disciplinary inspection, supervisory organs, and judicial bodies, for handling.

第三十八条　内部审计机构应当建立审计整改台账，实行动态管理，对已经整改的问题逐一审核认定、对账销号，跟踪检查问题整改情况并督促落实。

Article 38 Internal audit institutions shall establish an audit rectification ledger, implement dynamic management, individually review and verify rectified issues, reconcile accounts, track the rectification progress, and urge implementation.

第三十九条　内部审计机构应当加强与内部纪检监察、巡察、组织人事等其他内部监督力量的协作配合，建立信息共享、结果共用、重要事项共同实施、问题整改问责共同落实等工作机制。

内部审计结果和整改情况应当作为考核、任免、奖惩干部和相关决策的重要依据。

Article 39 It is necessary for internal audit institutions to strengthen the collaboration with other internal supervisory authorities like internal discipline inspection, inspection tours, organization and personnel, in establishing the working mechanisms of information sharing, joint utilization of results, collective implementation of important matters, and joint accountability for problem rectification.

The internal audit results and the rectification shall be taken as an important reference for the assessment, appointment and removal, reward and punishment of officials, and related decision-making.

第四十条　审计机关在实施审计时，应当有效利用内部审计力量和成果，对内部审计发现且已经纠正的问题不再在审计报告中反映；对纠正不及时或者不到位的问题应当依法在审计报告中提出处理意见并督促整改。

Article 40 When conducting audits, audit authorities shall effectively utilize internal audit resources and results. Issues identified and already corrected by internal audits shall not be reflected again in the audit report; however, issues not corrected timely or adequately shall be addressed in the audit report according to law, with suggestions for rectification and urging for corrective action.

第六章　内部审计业务指导和监督

Chapter VI Guidance and Supervision of Internal Audit Work

第四十一条　审计机关应当明确内部职能机构和专职人员，并依法履行下列职责：

（一）起草有关内部审计工作的法规、规章草案，制定有关内部审计工作的规范性文件；

（二）制定有关内部审计工作规章制度和规划；

（三）推动单位建立健全内部审计制度；

（四）指导内部审计统筹安排审计计划，突出审计重点；

（五）监督内部审计职责履行情况，检查内部审计业务质量；

（六）指导内部审计自律组织开展工作；

（七）法律、法规、规章规定的其他职责。

Article 41 Audit authorities shall designate internal functional institutions and full-time personnel, and legally perform the following duties:

(1)Draft regulations and rules related to internal auditing, and develop normative documents regarding internal auditing;

(2)Formulate rules, provisions, and plans related to internal auditing;

(3)Promote the establishment and improvement of internal audit systems within entities;

(4)Guide internal audits in coordinating and arranging audit plans, emphasizing audit priorities;

(5)Supervise the performance of internal audit duties and inspect the quality of internal audit work;

(6)Guide the activities of internal audit self-disciplinary organizations;

(7)Other duties as stipulated by laws, provisions, and rules.

第四十二条　审计机关可以通过业务培训、交流研讨等方式，加强对内部审计人员的业务指导。

Article 42 Audit authorities can enhance the professional guidance for internal auditors through means such as business training and exchange seminars.

第四十三条　审计机关可以采取日常监督、结合审计项目监督、专项检查等方式，对单位内部审计制度建立健全情况、内部审计工作质量情况等进行指导和监督。

审计机关实施审计项目时，应当将被审计单位内部审计制度建立健全情况、内部审计工作开展情况以及质量效果等内容，纳入审计监督评价的范围。

Article 43 Audit authorities may use methods like routine supervision, supervision in conjunction with audit projects, and special inspections to guide and supervise the establishment and improvement of internal audit systems within entities, and the quality of internal auditing.

When implementing audit projects, audit authorities shall include the establishment and improvement of internal audit systems within the audited entities, the conduct of internal auditing, and its quality and effectiveness as part of the audit supervision evaluation.

第四十四条　市审计机关应当对区审计机关履行内部审计指导监督职责情况进行督促、检查、考核。

Article 44 Municipal audit authorities shall urge, inspect, and assess the performance of district audit authorities in their duties of guiding and supervising internal audits.

第四十五条　审计机关应当结合调查研究、监督检查等工作，加强对单位报送备案资料的分析研究，将其作为开展内部审计指导监督、编制年度审计项目计划和实施审计的参考。

Article 45 Audit authorities shall strengthen the analysis and research of materials submitted and filed by entities, in combination with investigation, research, and supervisory checks. This information shall be used as a reference in conducting internal audit guidance, supervision, preparing annual audit project plans, and implementing audits.

第四十六条　审计机关应当建立健全与主管部门的协作机制，根据行业属性、业务特点、资金规模等因素，会同制定行业性内部审计指导意见、内部审计工作指引等，协调开展对被审计单位内部审计工作的分类指导。

Article 46 Audit authorities shall establish and improve collaboration mechanisms with competent departments. Depending on factors such as industry attributes, business characteristics, and funding scale, they shall work together to formulate industry-specific internal auditing of accounting statements, internal auditing guidelines, etc., and coordinate the categorized guidance of internal auditing within audited entities.

第七章　责任追究

Chapter VII Accountability

第四十七条　违反本规定的行为，法律、法规已有处理规定的，从其规定。

Article 47 If there are already legal and regulatory provisions for handling violation of the current rules, those provisions shall apply.

第四十八条　被审计单位有下列情形之一的，由单位党组织、董事会（或者主要负责人）责令改正，并对直接负责的主管人员和其他直接责任人员进行处理：

（一）拒绝接受或者不配合内部审计工作的；

（二）拒绝、拖延提供与内部审计事项有关的资料，或者提供资料不真实、不完整的；

（三）拒不纠正审计发现问题的；

（四）整改不力、屡审屡犯的；

（五）违反国家、本市规定或者本单位内部规定的其他情形。

Article 48 In any of the following situations, the entity’s Party organization, board of directors (or principal person in charge) shall order corrections and deal with the directly responsible person in charge and other directly liable persons:

(1)Refusing to accept or not cooperating with internal auditing;

(2)Refusing to provide, or delaying provision of, materials relating to the internal audit matters, or providing inauthentic or incomplete materials;

(3)Refusing to correct issues identified in the audit;

(4)Ineffectual rectification, repeatedly failing audits;

(5)Other situations violating state, this municipal provisions, or the entity’s internal provisions.

第四十九条　内部审计机构和内部审计人员有下列情形之一的，由单位对直接负责的主管人员和其他直接责任人员进行处理；构成犯罪的，依法追究刑事责任：

（一）未按照有关法律法规规章和内部审计职业规范实施审计导致应当发现的问题未被发现并造成严重后果的；

（二）隐瞒审计查出的问题或者提供虚假审计报告的；

（三）泄露国家秘密、工作秘密、商业秘密、个人隐私和个人信息的；

（四）利用职权谋取私利的；

（五）违反国家、本市规定或者本单位内部规定的其他情形。

Article 49 If internal audit institutions and auditors are found in any of the following situations, the entity shall deal with the directly responsible person in charge and other directly liable persons; if a crime is constituted, criminal responsibility shall be held criminally liable in accordance with the law:

(1)Failing to implement audits according to relevant laws, provisions, rules, and internal audit professional standards, leading to serious consequences due to undiscovered issues;

(2)Concealing issues found in audits or providing false audit reports;

(3)Divulging state secrets, work secrets, trade secrets, personal privacy, or personal information;

(4)Using authority for personal gain;

(5)Other situations violating state, this municipal provisions, or the entity’s internal provisions.

第五十条　内部审计人员因履行职责受到打击、报复、陷害的，单位党组织、董事会（或者主要负责人）应当及时采取保护措施，并对相关责任人员进行处理；构成犯罪的，依法追究刑事责任。

Article 50 If internal auditors face retaliation, framing, or harassment for performing their duties, the entity's Party organization, board of directors (or principal person in charge) shall promptly take protective measures and deal with the responsible personnel; and shall be held criminally liable in accordance with the law if a crime is constituted.

第八章　附则

Chapter VIII Supplementary Provisions

第五十一条　鼓励和支持非公有制企业、农村集体经济组织、基层群众自治组织等不属于审计机关审计监督对象的单位，建立健全内部审计制度，参照本规定开展内部审计工作。

Article 51 Non-public sector enterprises, rural collective economic organizations, grassroots mass autonomous organizations, and other entities not under the audit supervision of audit authorities are encouraged and supported to establish and improve their internal audit systems and to conduct internal auditing by analogy to these provisions.

第五十二条　本规定所称国有企业是指国有和国有资本占控股地位或者主导地位的企业、金融机构。

Article 52 The term “state-owned enterprise” as mentioned in these provisions refers to any enterprise or financial institution with state-owned capital controlling their shares or playing a leading role.

第五十三条　本规定自2024年1月1日起施行。

Article 53 These provisions shall enter into effect as of January 1, 2024.