Foreign trade administrative departments at all levels and their state-owned foreign trade enterprises and institutions shall establish and improve the internal audit system according to law, with the focus on strengthening internal management and improving economic benefits, and conduct internal audit supervision over the truthfulness, legality and benefits of their own finances and financial revenues and expenditures. Article 4 The heads of foreign trade administrative departments at all levels and state-owned foreign trade enterprises and institutions shall regularly study and arrange internal audit work and coordinate the relationship between internal audit institutions and other departments and units of their own units.
Foreign trade administrative departments at all levels and state-owned foreign trade enterprises and institutions shall provide necessary funds and other working conditions for internal audit institutions to perform their duties. Article 5 The Audit Bureau of the Ministry of Foreign Trade and Economic Cooperation of the National Audit Office is responsible for leading the internal audit work of subordinate enterprises and institutions, and providing professional guidance and supervision on the internal audit work of the national foreign trade and economic cooperation system. Audit institutions of local foreign trade and economic cooperation departments are responsible for leading the internal audit work of their subordinate enterprises and institutions, and providing professional guidance and supervision on the internal audit work of foreign trade and economic cooperation in their respective regions; The internal audit institutions of enterprises and institutions are responsible for leading the internal audit work of their subordinate units. Chapter II Internal Audit Institutions and Personnel Article 6 The following units shall establish independent internal audit institutions:
(a) the national audit institutions have not set up local foreign trade administrative departments at all levels, and the local people's governments at all levels have specific provisions on establishing and improving the internal audit system, which shall be implemented;
(2) The headquarters and foreign trade center of the Ministry of Foreign Trade and Economic Cooperation;
(3) State-owned asset management companies and wholly state-owned companies reorganized by foreign economic and trade enterprises in accordance with the Company Law of People's Republic of China (PRC);
(four) foreign economic and trade institutions with large financial revenues and expenditures and more foreign-invested enterprises;
(five) other enterprises and institutions that need to set up internal audit institutions.
Units with less internal audit business should set up full-time or part-time internal auditors according to the needs of their work. Article 7 An internal audit institution shall be equipped with internal auditors suitable for the audit tasks it undertakes.
Internal auditors should have good political quality and high policy level, professional ability and professional knowledge suitable for engaging in internal audit work, as well as necessary relevant knowledge.
The appointment, removal and transfer of the principal responsible persons of internal audit institutions and full-time internal auditors who have not set up internal audit institutions shall seek the opinions of the audit institutions at the next higher level in advance.
The evaluation and appointment of the professional and technical post qualifications of internal auditors shall be carried out in accordance with the relevant provisions of the state. Article 8 Internal auditors shall abide by professional ethics and auditing discipline, and be objective, fair, realistic, honest and confidential.
When handling audit matters, internal auditors should withdraw if they have an interest in the audited entity or audit matters. Article 9 The internal auditors' exercise of their functions and powers according to law is protected by law, and no organization or individual may take revenge. Tenth internal auditors should ensure a certain period of full-time study, training or further study every year, and be equipped with corresponding funds. Chapter III Responsibilities of Internal Audit Institutions Article 11 Under the leadership of the principal responsible persons of their own departments and units, internal audit institutions and internal auditors independently exercise the power of internal audit supervision in accordance with national laws and regulations and the rules and regulations of their own departments and units, conduct internal audit supervision over the financial revenue and expenditure activities of their own departments and units in accordance with the prescribed functions and procedures, and be responsible for and report their work to the principal responsible persons of their own departments and units. Article 12 The competent foreign trade departments at all levels and the internal audit institutions of their foreign trade enterprises and institutions shall accept the professional guidance and supervision of the foreign trade audit institutions at higher levels and the audit institutions at the same level. Article 13 The main duties of the audit institutions in charge of foreign trade and economic cooperation in guiding and supervising the internal audit of foreign trade and economic cooperation in this region are:
(1) Formulating internal audit rules and regulations in accordance with the requirements of laws and regulations;
(two) to guide and supervise the subordinate foreign trade administrative departments to establish and improve the internal audit system in accordance with the relevant provisions of the state;
(three) to formulate the development plan of internal audit work;
(four) to guide and supervise the internal audit institutions and auditors to carry out internal audit work in accordance with the relevant provisions;
(5) Organizing industry audits and audit investigations;
(six) the organization of internal audit theory and practice research, training internal auditors;
(seven) summarize, exchange and publicize the advanced experience of internal audit work, and commend the advanced units and individuals in internal audit work.