深圳经济特区内部审计办法 Rules of Shenzhen Special Economic Zone on Internal Audit

it thinks necessary. When the main leading official of this unit approves the audit decision， it shall be sent in the name of the unit to the audited unit for implementation.

　　The audited unit shall implement the approved audit decision. If the audited unit does not agree with the audit decision， it may complain to the main leading official of the unit， to which the internal audit institution belongs， within 10 days from receiving the audit decision. The main leading official shall deal with the complaint in time. The audit decision shall still be implemented during the complaining period.

　　Article 18 The internal audit institution shall set up internal audit archives， and keep them carefully and skillfully according to relevant regulations.

　　Article 19 In case that the internal audit institution undertakes the audit matters assigned by the municipal audit department or superior internal audit institution， the audit report shall be submitted to the assigning unit for examination and approval. The assigning unit shall make the audit conclusion or decision.

　　Chapter ⅤDirection and Supervision of the Audit Department to Internal Audit

　　Article 20 The municipal audit department shall direct and supervise the internal audit work of internal audit unit according to relevant provisions of laws， regulations， rules and these rules. The municipal audit department shall lay down working procedures and standards of internal audit， supervise and urge the internal audit institution to work strictly according to the working procedures and standards of internal audit， and promote the standardization and institutionalization of internal audit.

　　Article 21 The municipal audit department shall set up the system of on-the-job training to internal auditors according to the needs of internal audit work， carry out on-the-job training and assessment to internal auditors regularly or irregularly， and improve the professional qualities of internal auditors.

　　Article 22 The municipal audit department may organize assessment， appraisal through comparison to the internal audit work， encourage and reward the advanced unit of internal

audit to promote the development of internal audit work.

　　Chapter Ⅵ Encouragements and Punishments

　　Article 23

　　The internal audit institution， internal auditor， who gains great achievement in work， shall be encouraged and rewarded by the municipal audit department， internal audit unit or superior internal audit unit.

　　Article 24 The internal audit institution， which plays irregularities for favoritism or plays tricks in internal audit work， shall be ordered to make correction within a prescribed time limit by the internal audit unit or superior internal audit institution. The person directly liable of the internal audit institution shall be investigated for administrative responsibility. If his act constitutes a crime， he shall be investigated for criminal responsibility by the judicial department according to law.

　　The internal audit organ， which causes economic losses to the audited unit because of providing false audit conclusion， shall bear the liability of compensation， and may be imposed a fine of 10，000 to 50，000 yuan by the supervisory department.

　　Chapter Ⅶ Supplementary Provisions

　　Article 25 These rules shall be applicable to the internal audit of collectively-owned enterprises referentially.

　　Article 26 These rules shall go into effect as of the date of promulgation.

　　The Opinions on Further Strengthening the Internal Audit Work， which is issued by the Audit Bureau of Shenzhen Municipality， and transmitted after approval by the People‘s Government of Shenzhen Municipality on October 22， 1987， shall be annulled therefrom

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