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CNAO Revises the Provisions on the Internal Audit
来源:国家审计署 | 作者:肯萨财税业部 | 发布时间: 2736天前 | 417 次浏览 | 分享到:
《审计署关于内部审计工作的规定》已经审计署审计长会议审议通过,自2018年3月1日起施行。
The National Audit Office of China ("CNAO") has recently issued the Provisions on the Internal Audit (the "Provisions"), effective from March 1, 2018.
The Provisions, comprised of 34 articles in seven chapters, provide for the management of internal audit departments and personnel, duties, authority and procedures for internal audit, application of audit findings, guidance to and supervision of internal audit. According to the Provisions, audit departments or other internal departments that perform the duty of internal audit, established within State-owned enterprises, shall carry out internal audit under the direct leadership of their own party organization or the board of directors (or the person mainly in charge of the State-owned enterprise), and be responsible and report to the party organization or the board of directors. Each State-owned enterprise shall establish the chief auditor system in accordance with applicable rules. Furthermore, the Provisions clearly specify that there are 12 duties of internal audit, including "checking efforts of the enterprise as well as its affiliated units to enforce and implement the country's major policies and measures" and "auditing efforts of the enterprise as well as its affiliated units to fulfill its duty of managing natural resource assets and protecting the eco-environment".

近日,审计署发布《关于内部审计工作的规定》(下称《规定》),自2018年3月1日起施行。
《规定》共7章34条,涵盖内部审计机构和人员管理、内部审计职责权限和程序、审计结果运用、对内部审计工作的指导和监督等内容。根据《规定》,国有企业内部审计机构或者履行内部审计职责的内设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。《规定》明确,内部审计职责包括“对本单位及所属单位贯彻落实国家重大政策措施情况进行审计”、“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”等12项。