(1) If the registered capital of a subsidiary company is more than 6,543,800,000 yuan (including 6,543,800,000 yuan) and there are more than 5 subsidiaries (including wholly-owned subsidiaries, holding companies or joint ventures, the same below), an independent audit institution shall be established, with more than 3 (including 3) auditors;
(2) If the registered capital of subordinate companies is more than 6,543,800,000 yuan (including 6,543,800,000 yuan) and there are less than 5 secondary companies, the Company shall be equipped with full-time auditors;
(three) other companies should be equipped with part-time auditors.
Subordinate group companies shall establish audit committees under the leadership of the board of directors as needed. Article 4 The main tasks of internal audit institutions are:
(a) to audit the economic activities of enterprises related to financial revenue and expenditure and economic benefits, promote enterprises to abide by financial laws and regulations, earnestly perform economic responsibilities, and ensure the preservation and appreciation of state-owned assets;
(two) in accordance with the relevant provisions, audit the financial revenue and expenditure and economic benefits of the economic entities run by foreign-invested enterprises, and safeguard the interests of enterprises;
(3) Auditing the establishment and implementation of the economic responsibility system implemented within the enterprise and the internal control system of subordinate enterprises;
(four) according to the cadre management authority, audit the operating performance and economic responsibility of the legal representative of the subordinate enterprises;
(five) to audit the basic construction projects within the scope of authority;
(six) to organize and guide the internal audit of the company system;
(seven) other matters assigned by the leadership that need to implement internal audit. Article 5 The main functions and powers of internal audit institutions and personnel are as follows:
(a) according to the needs of internal audit work, require the relevant units to submit plans, budgets, final accounts, statements and relevant documents and materials on time;
(two) audit vouchers, accounts, final accounts, check funds and property, test financial accounting software, access to relevant documents and materials;
(three) to participate in relevant meetings and participate in the formulation of various business decision-making measures of the enterprise;
(four) to investigate the relevant matters involved in the audit and obtain relevant documents, materials and other supporting materials;
(five) the ongoing serious violation of financial regulations, serious losses and waste of behavior, to draw the person in charge of the unit to make a decision to temporarily stop;
(6) Obstructing or obstructing the audit work and refusing to provide relevant information, with the approval of the unit leader, temporary measures such as sealing up account books and assets can be taken, and suggestions on investigating the responsibility of the relevant personnel are put forward;
(seven) put forward suggestions to improve management and efficiency, and correct and deal with violations of financial regulations;
(eight) to seriously violate the financial regulations and cause serious losses and waste, put forward suggestions, and in accordance with the relevant provisions, to reflect the internal audit institutions or higher audit institutions;
(nine) to inspect and supervise the implementation of audit conclusions by the audited entity, conduct follow-up audits when necessary, find out the reasons, and urge the implementation of audit opinions, conclusions and decisions;
(ten) the unit where the internal audit institution is located may grant the internal audit institution the right of economic punishment within the scope of management authority. Article 6 Internal auditors shall audit in accordance with the national audit, financial regulations and enterprise management system, objectively reflect the economic activities of enterprises, check mistakes and prevent disadvantages, put forward solutions and methods for problems existing in enterprise management, and submit audit reports to enterprise leaders; According to the needs of enterprises, provide leaders with various decision-making basis and information to help enterprises make good use of the policies and rights endowed by the state.
Internal auditors shall be loyal to their duties, seek truth from facts and act impartially, and shall not abuse their powers or engage in malpractices for personal gain. Seventh full-time internal auditors can give appropriate subsidies to their on-site work, and the subsidy standards shall be implemented with reference to the relevant provisions of local audit institutions. On-site subsidies for part-time auditors are determined by the unit according to the actual situation. Article 8 Organization and leadership of internal audit institutions
(a) the internal audit institutions and auditors of enterprises shall organize the implementation of the audit system under the leadership of the Audit Bureau of the National Audit Office and the principal responsible person of the enterprise. The Audit Bureau stationed in the Ministry shall inspect and guide the implementation of the rectification measures proposed by the internal audit work of subordinate enterprises and the audit team, and report the internal audit work of subordinate enterprises to the leaders of the Ministry in a timely manner.
(two) the appointment, removal and transfer of the head office of the audit, should seek the opinions of the Ministry of audit in advance, and submit the relevant filing materials.
(3) The Audit Bureau stationed in the Ministry is responsible for accepting the review requirements put forward by the units audited by the internal audit institutions of subordinate enterprises.
(four) the main person in charge of the enterprise should strengthen the leadership of internal audit work, create certain working conditions for auditors, support the development of internal audit work, and actively adopt audit opinions.
(5) The internal auditors of the enterprise shall exercise their functions and powers according to law and shall be protected by state laws. No unit or individual may set up obstacles for an excuse to prevent auditors from performing their duties.