Notice of the General Office of Shanghai Municipal People’s Government on Transmitting the “Suggestions on Further Enhancing the Internal Auditing Work” issued by Shanghai Municipal Auditing Bureau

上海市人民政府办公厅转发市审计局关于进一步加强内部审计工作意见的通知

Promulgating Institution: Office of Shanghai Municipal People’s Government

Document Number: Hu Fu Ban Fa [2007] Order. 15

Promulgating Date:04/11/2007

Effective Date:04/11/2007

颁布机关:上海市人民政府办公厅

文      号:沪府办发[2007]15号

颁布时间:04/11/2007

实施时间: 04/11/2007

Text

正文

Attention: all District and County People's Governments, and all relevant Commissions, Offices and Bureaus (Administrations) of the Municipal People's Government:

The "Suggestions of Shanghai Municipal Auditing Bureau on Further Enhancing the Internal Auditing Work" have been approved by the Municipal People's Government. We hereby transmit them to you and request you to implement them conscientiously.

Office of Shanghai Municipal People's Government

April 11, 2007

Suggestions on Further Enhancing the Internal Auditing Work

Internal auditing is an important component of our national auditing supervision system, playing a vital role in supervising fiscal and financial revenue and expenditure as well as the authenticity, legality and benefit of economic activities of one's own department or unit, in promoting the internal economic management and realizing economic targets. With the development of the socialist market economy, the establishment of the modern corporation system and the shift of government functions, enhancing the internal auditing work has become a pressing matter of the moment. Over recent years, under the leadership of the Municipal Party Committee and the Municipal People's Government, this city has witnessed constant deepening and stable development of the internal auditing work. In line with the spirit of the Audit Law of the People's Republic of China and other relevant laws and regulations and in the light of realities, we hereby put forward the following suggestions on further enhancing the internal auditing work:

    各区、县人民政府，市政府各委、办、局:

    市审计局《关于进一步加强内部审计工作的意见》已经市政府同意，现转发给你们，请认真按照执行。

    上海市人民政府办公厅

    二○○七年四月十一日

 关于进一步加强内部审计工作的意见

    内部审计是我国审计监督体系的重要组成部分，它在监督本部门、本单位财政财务收支和经济活动的真实、合法和效益，促进内部经济管理和实现经济目标等方面发挥着重要作用。随着社会主义市场经济的发展、现代企业制度的建立和政府职能的转变，加强内部审计工作已成为当务之急。近年来，在市委、市政府的领导下，本市内部审计工作不断深化，稳步发展。根据《中华人民共和国审计法》等法律法规精神，结合实际，现就进一步加强内部审计工作提出如下意见:

I. Tightening the management of the internal auditing work

Establish and amplify the internal auditing system and strengthen the internal auditing work taking all departments and units as the responsible subjects. All departments and units shall consciously carry out the Audit Law of the People's Republic of China and the Regulations of the Audit Office on Internal Auditing Work (Audit Office Decree No.4), taking practical and effective measures to tighten the internal auditing management. 

1. Establish and amplify the internal auditing system. State organs, financial institutions, enterprises, public institutions, social organizations and other units shall establish and amplify the internal auditing system in accordance with relevant State provisions. Any unit that should establish an internal auditing organ as provided by laws and administrative regulations must establish an independent internal auditing organ. Every department and unit that operate state assets on a big scale and have a large amount of fiscal budget and quite a few subordinate units shall establish an internal auditing organ depending on needs; a unit that has no necessary conditions to set up an independent internal auditing organ at present may, according to needs, authorize an internal organ other than its financial department to discharge the duties of internal auditing and allocate necessary internal auditing personnel. It is imperative to take effective measures to ensure the independency of internal auditing.

2. Strengthen the leadership over the internal auditing work. All departments and units shall have a full understanding of the importance of the internal auditing work, and earnestly enhancing the leadership over the internal auditing work. It is imperative to perfect the internal auditing work system, ensure the internal auditing organ has the essential power to perform its functions and duties, and actively support internal auditors in fulfilling their duties and responsibilities according to law; study, arrange and examine on a regular basis the internal auditing work, hear the work report of the internal auditing organ, examine and approve in a timely manner the annual auditing work plan and auditing reports, urge the execution of audit proposals and decisions, conscientiously settle the difficulties and problems that arise in the internal auditing work of one's own department or unit, and, under the ambit of administrative authority, confer upon the internal auditing organ the necessary powers of handling and imposing punishment. The funds needed by the internal auditing organ to perform duties shall be included in the financial budget and guaranteed by one's own unit. It is necessary to provide good working conditions and environment for conducting the internal auditing work.

3. Strengthen the building of an internal auditing contingent. Every department and unit shall select persons with good political quality, through knowledge of auditing business and perfect ideological style to have them transferred to the post of internal auditor. It is imperative to support and guarantee internal auditors in taking part in various types of professional training and the training on post qualification and follow-up education, so as to constantly raise their theoretical level and professional skills and improve their capability of solving practical problems.

       一、严格内部审计工作的管理

    建立健全内部审计制度,加强内部审计工作,责任主体在各部门、各单位。各部门、各单位要认真贯彻《中华人民共和国审计法》和《审计署关于内部审计工作的规定》(审计署第4号令),采取切实有效的措施,严格内部审计管理。

    (一)建立健全内部审计制度。国家机关、金融机构、企事业单位、社会团体以及其他单位应按照国家有关规定,建立健全内部审计制度。法律、行政法规规定设立内部审计机构的单位必须设立独立的内部审计机构;国有资产经营规模大、财政预算数额大且所属单位多的部门和单位应根据需要,设立内部审计机构;目前尚不具备设立独立的内部审计机构条件的单位可根据需要,授权本单位财务部门之外的内设机构履行内部审计职责,并配备必要的内部审计人员。要采取有效措施,切实保证内部审计的独立性。

    (二)加强内部审计工作领导。各部门、各单位要充分认识内部审计工作的重要性,切实加强对内部审计工作的领导。要完善内部审计工作制度,确保内部审计机构具有履行职责所必需的权限,积极支持内部审计人员依法履行职责;定期研究、部署和检查内部审计工作,听取内部审计机构的工作汇报,及时审批年度审计工作计划、审计报告,督促审计意见和审计决定的执行;认真解决本部门、本单位内部审计工作中遇到的困难和问题,并在管理权限范围内授予内部审计机构必要的处理、处罚权。内部审计机构履行职责所必需的经费应列入财务预算,由本单位予以保证。要为内部审计工作的开展提供良好的工作条件和环境。

    (三)加强内部审计队伍建设。各部门、各单位要选调政治素质好、熟悉审计业务、思想作风过硬的人员从事内部审计工作。要支持和保障内部审计人员参加各项业务培训和岗位资格、后续教育的培训,不断提高内部审计人员的理论水平、业务技能和解决实际问题的能力。

II. Raising the internal auditing quality and level

Internal auditing organs at all levels shall, according to the needs of situation development, update ideas, innovate methods and determine in a scientific way the targets and key points of the internal auditing work in their respective units. It is imperative to gradually shift from simple check of errors and correction of malpractices to promotion of the enhancement of the unit's management level, from simple auditing of fiscal and financial revenue and expenditure to management auditing, risk evaluation and economic return auditing, and from supervisory type to supervisory service type, so as to better serve one's own department or unit in enhancing management and raising benefits. Meanwhile, it is necessary to observe internal auditing norms and regulations, carry out audits according to the requirements of the chief responsible person of one's own unit or the authoritative body and constantly raise the auditing quality and level. 

1. Highlight the key points of auditing work. Firstly, audit shall be conducted on the fiscal and financial revenue and expenditure and the management and use of extra-budgetary funds as well as the economic activities in one's own unit and its subordinate unit(s) to guarantee the safety and integrity of state assets and the authenticity and reliability of accounting information. Secondly, the disclosing of hidden perils and the promoting of management taken as the goal, management auditing, risk evaluation and economic benefit auditing shall be actively conducted and the implementation of the internal control system be evaluated to reflect the problems existing in economic management and fund use, so as to put forward in time improvement proposals and promote the realization of various operational management targets and the safe, effective operation of funds. Thirdly, audit shall be conducted on the tenure economic responsibility of the leading officials of internal organ and subordinate unit(s) of one's own unit according to the requirements of the chief responsible person of one's own unit or the authoritative body and the commission of the auditing regulatory authority so as to urge leading officials to fulfill their duties and responsibilities in earnest and to prevent and stamp out corruption at the source. Fourthly, audit conducted shall be on fixed-asset investment projects of one's own unit and its subordinate unit(s), and the management of investment projects shall be standardized, so as to guarantee the safe and effective use of national construction funds. Fifthly, specialized audit survey shall be launched over major matters in the economic management of one's own unit and the audit survey results shall be reported to the chief responsible person of one's own unit or the authoritative body to provide reference basis for the leadership to make decisions.  

2. Strengthen the control of auditing quality. The internal auditing organ shall establish an effective auditing quality control system and the internal auditors shall conduct internal auditing business in a professional cautious attitude. When carrying out audits, the internal auditor(s) shall, based on in-depth investigation, adopt internal auditing technical methods such as control testing, analytical review, sample auditing and computer-aid auditing to acquire full, relevant and reliable auditing evidence in support of the auditing conclusions and proposals. In preparing an internal auditing report, it is necessary to use verified audit evidence as basis so as to make such report objective, complete, clear, timely, constructive and indicative of the principle of importance. The internal auditing organ shall establish a graded review system of auditing report and conduct follow-up audits of the audited unit so as to ensure the auditing quality and effect.

3. Do a good job of coordinating with public auditing agencies. At present, quite a few units have entrusted part of their internal auditing business to public auditing agencies owing to the restriction of internal auditing human resource. The internal auditing organ shall, under support and supervision of the unit's management, do a good job of coordinating with the entrusted public auditing agency. On one hand, the internal auditing organ shall mutually coordinate with the public auditing agency in terms of auditing work and furnish, according to relevant provisions, the public auditing agency with necessary support and related material; on the other, the internal auditing organ shall supervise the authenticity and legality of results of the financial audits, assets evaluation and engineering project audits as conducted by the entrusted public auditing agency on one's own unit and its subordinated unit(s), and do a good job of supervising the appointment, replacement and remuneration of the personnel of the public auditing agency.

       二、提高内部审计的质量和水平

    各级内部审计机构要根据形势发展的要求,更新观念,创新方法,科学确定本部门、本单位内部审计工作目标和重点。要逐步从单纯的查错纠弊向促进提高单位管理水平转变,从单纯的财政财务收支审计向管理审计、风险评估、经济效益审计转变,从监督型向监督服务型转变,更好地为本部门、本单位加强管理、提高效益服务。同时,要遵守内部审计准则、规定,按照本单位主要负责人或者权力机构的要求实施审计,不断提高审计质量和水平。

    (一)突出审计工作重点。一是对本单位及所属单位的财政财务收支、预算外资金的管理使用以及经济活动情况开展审计,保障国有资产的安全、完整和会计信息的真实、可靠。二是以揭隐患、促管理为目标,积极开展管理审计、风险评估和经济效益审计,评价内部控制制度的执行情况,反映经济管理和资金使用中存在的问题,及时提出改进建议,促进各项经营管理目标的实现和资金的安全有效运行。三是根据本单位主要负责人或者权力机构的要求及审计机关的委托,对本单位内设机构及所属单位领导人员进行任期经济责任审计,促进领导人员认真履行职责,从源头上预防和治理腐败。四是对本单位及所属单位固定资产投资项目实施审计,规范投资项目管理,保证国家建设资金的安全有效使用。五是对本单位经济管理中的重要事项开展专项审计调查,向本单位主要负责人或者权力机构报告审计调查结果,为领导决策提供参考依据。

    (二)加强审计质量管理。内部审计机构应建立有效的审计质量控制制度,内部审计人员应以职业谨慎态度执行内部审计业务。内部审计人员在实施审计时,应在深入调查的基础上,采用内控测试、分析性复核、抽样审计、计算机辅助审计等审计技术方法,获取充分、相关、可靠的审计证据,以支持审计结论和审计建议。内部审计报告的编制应以经过核实的审计证据为依据,做到客观、完整、清晰、及时,具有建设性,并体现重要性原则。内部审计机构应建立审计报告的分级复核制度,并对被审计单位进行后续审计,以确保审计质量和审计效果。

    (三)做好与社会审计机构的协调工作。目前,不少单位因受到内部审计人力资源限制,将部分内部审计业务委托社会审计机构办理。内部审计机构应在单位管理层的支持和监督下,做好与所委托的社会审计机构的协调工作。一方面,内部审计机构相关审计工作应与社会审计机构相互协调,并按照有关规定向社会审计机构提供必要的支持和相关资料;另一方面,内部审计机构应对社会审计机构受托开展本单位及所属单位有关财务审计、资产评估、工程项目审计等结果的真实性、合法性进行监督,并做好社会审计机构人员聘用、更换和报酬支付的监督工作。

III. Strengthening professional guidance and supervision on the internal auditing work

The newly revised Audit Law of the People's Republic of China clearly provides that a unit which belongs to the objects under the audit supervision by the auditing regulatory authority according to law shall establish and amplify the internal auditing system according to relevant State provisions; its internal auditing work shall be subject to professional guidance and supervision of the auditing regulatory authority. The auditing regulatory authority shall do a good job of the following work:

1. Promote institution through auditing. The auditing regulatory authority shall, in the light of auditing work, inspect the condition of establishing and amplifying the internal auditing system as well as the condition of performing auditing work in the audited unit and include the inspection results in auditing reports as one of the contents of internal-control auditing evaluation. In respect of the problems found in auditing such as imperfect internal auditing system and weak internal auditing work in the audited unit, the auditing regulatory authority shall put forward comments and suggestions to the audited unit.

2. Promote quality through auditing. The auditing regulatory authority shall, in the light of auditing work, examine and evaluate the quality of the internal auditing business of the audited unit, with the contents including the internal auditing work contents, the auditing norms followed and the quality control measures taken in the internal audit. Through examination and evaluation to disclose the existing problems, pertinent professional guiding suggestions shall be put forward so as to help the internal auditing organ standardize the auditing quality control, improve the quality of auditing business, thereby determining the degree of utilization of the internal auditing result.

3. Utilize results. The auditing regulatory authority shall utilize internal auditing work results of which the contents shall include the result of the evaluation and examination of the unit's internal-control system by the internal auditing organ and the result of the audit conducted by the internal authority organ on the subordinated unit as well as the clues for a discovering problems in internal auditing to determine the key auditing fields. In addition, the auditing regulatory authority, when carrying out tenure economic responsibility audits on the leadership of large-scale enterprises and public institutions, may organize the internal auditing organ to conduct audits on the subordinate unit(s) according to the requirements of the uniform auditing plan, and the auditing regulatory authority shall be responsible for quality inspection so as to integrate auditing resources and strengthen professional guidance.

Meanwhile, the auditing regulatory authority may adopt such forms as annual auditing work meetings to keep internal auditing organs informed of its work plan and key points of work, and put forward guiding suggestions on the local internal auditing work, thus guiding the development direction for the internal auditing work; organize the selection and commendation of advanced units and individuals of internal auditing work; do a good job of the work of completing the internal audit statements issued by the audit office, and conduct statistical supervision on internal audits; guide, supervise and administer the work of the internal auditing association and support the association in carrying out activities according to law and its constitution; run well the audit website and audit magazine to providing an information platform and a theoretical field for internal auditing.

       三、加强对内部审计工作的业务指导和监督

    新修订的《中华人民共和国审计法》明确规定,依法属于审计机关审计监督对象的单位,应当按照国家有关规定建立健全内部审计制度;其内部审计工作应当接受审计机关的业务指导和监督。审计机关要抓好以下几个方面工作:

    (一)以审促建。审计机关要结合审计工作,对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进行检查,并将检查结果纳入审计报告,作为内部控制审计评价的内容之一。对审计中发现的被审计单位内部审计制度不健全、内部审计工作薄弱等问题,应向其提出意见和建议。

    (二)以审促质。审计机关要结合审计工作,对被审计单位内部审计业务质量进行检查和评估,检查和评估的内容包括内部审计工作内容、内部审计所遵循的审计规范、内部审计所采取的质量控制措施等。通过检查和评估,揭示存在的问题,提出针对性的业务指导意见,帮助内部审计机构规范审计质量管理,提高审计业务质量,并据此确定对内部审计成果的利用程度。

    (三)利用成果。审计机关利用内部审计工作成果,内容包括内部审计机构对单位内部控制制度的评审结果,内部审计机构对下属单位进行审计的结果,以及利用内部审计发现问题的线索,确定审计的重点领域。此外,审计机关在开展大型企事业单位领导人员任期经济责任审计时,可组织内部审计机构按照统一的审计方案要求,实施对所属单位的审计,审计机关负责质量检查,以整合审计资源,加强业务指导。

    同时,审计机关可采用年度审计工作会议等形式,向内部审计机构通报审计机关的工作计划、工作重点,对本地区内部审计工作提出指导意见,引导内部审计工作的发展方向;组织评选和表彰内部审计工作先进单位和先进个人;做好审计署制发的内部审计情况报表的填报管理工作,对内部审计情况进行统计监督;指导、监督和管理内部审计协会工作,支持其依据法律和章程开展活动;办好审计网站和审计杂志,为内部审计提供信息平台和理论园地。

IV. Giving play to the role of the internal auditing association

The internal auditing association shall make efforts to innovate the work style, broaden the service scope, widen the internal auditing influence and improve the quality of the internal auditing contingent through the launching of various effective specialized services and exchange activities

1. Strengthen professional training. The internal auditing association shall, jointly with relevant departments, lay stress on three types of training: 1) run high-level lectures taking leading officials put in charge of internal auditing work as the object and advanced classes for responsible persons of the internal auditing organ; 2) do a good job of conducting follow-up education for inside auditors; and 3) carry out the computerized auditing training. It is imperative to guarantee the training quality, enhance the pertinence and effectiveness of the training, organize the qualification examinations of internationally registered internal auditors and make efforts to foster internal auditing talents.

2. Carry out theme study. The internal auditing association shall give play to the advantages of talents and organize the study on internal auditing theory and practice. At present, it is necessary to lay stress on studies of such themes as management auditing, economic benefit auditing, economic responsibility auditing, internal auditing items management and quality control, drive the internal auditing work to realize the all-round shift and development from stress on financial audit oriented to authenticity and conformity with rules to stress on both the above-mentioned type of financial audit and the management audit oriented to internal control and risk management. It is imperative to strengthen investigation and research and put forward proposals for countermeasures in connection with the new situation and new problems arising in the internal auditing development for relevant departments' reference in making decisions and render services to enterprises and public institutions in strengthening management and raising benefits.

3. Sum up and exchange experience. The internal auditing association shall go deep into the grass-roots units, opportunely sum up and vigorously publicize advanced models and experience in the internal auditing work. It is imperative to set up an exchange platform, organize the launching of multiform exchange activities such as exchanges on special themes and between trades so as to constantly raise the quality and level of the internal auditing work.

Shanghai Municipal Auditing Bureau

February 17, 2007

       四、发挥内部审计协会的作用

    内部审计协会要努力创新工作方式，拓展服务范围，通过开展各种有效的专业服务和交流活动，扩大内部审计的影响，提高内部审计队伍的素质。

    （一）加强业务培训。内部审计协会要会同有关部门重点抓好三类培训:一是举办以内部审计工作分管领导为对象的高层讲座，以及以内部审计机构负责人为对象的高级管理人员提高班。二是抓好广大内部审计人员的后续教育。三是开展计算机审计培训。要保证培训质量，增强培训的针对性和有效性，并组织实施国际注册内部审计师资格考试，努力培养内部审计人才。

    （二）开展课题研究。内部审计协会要发挥人才优势，组织开展内部审计理论和实务研究。当前，要重点研究管理审计、经济效益审计、经济责任审计、内部审计项目管理与质量控制等课题，推动内部审计工作实现从以真实性、合规性为导向的财务审计为主，向以真实性、合规性为导向的财务审计和以内部控制与风险管理为导向的管理审计并重的全面转型与发展。要针对内部审计发展中的新情况、新问题，加强调查研究，提出对策建议，供有关部门决策参考，为企事业单位加强管理、提高效益服务。

    （三）总结交流经验。内部审计协会要深入基层，及时总结并大力宣传内部审计工作先进典型和先进经验。要搭建交流平台，组织开展专题交流、行业交流等多种形式的交流活动，不断提高内部审计工作质量和水平。

    上海市审计局

    二○○七年二月十七日