Interim Measures on Internal Auditing of Tobacco Industry

烟草行业内部审计工作暂行规定

Promulgating Institution:State Tobacco Monopoly Bureau

Promulgating Date: 10/10/2009

Effective Date:10/10/2009

 

颁布机关: 国家烟草专卖局

颁布时间:10/10/2009

实施时间:10/10/2009

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正文

Chapter I General Provisions

第一章  总则

  Article 1    In order to perform the responsibilities of contributors of the China National Tobacco Corporation, regulate internal auditing of the industry, guarantee the financial management, financial accounting and production and management of units affiliated to the industry in compliance with various provisions of laws and regulations of the State, and promote the achievement of value preservation and increment of State-owned assets, these Measures are formulated in accordance with the “Audit Law of the People’s Republic of China” and the “Provisions of the National Audit Office on Internal Audit” (Order No. 4 of the National Audit Office) and other laws and regulations.

       第一条  为履行中国烟草总公司的出资人职责,规范行业内部审计工作,保障行业所属单位财务管理、会计核算和生产经营符合国家各项法律法规规定,促进国有资产保值增值的实现,根据《中国人民共和国审计法》及《审计署关于内部审计工作的规定》(审计署令第4号)等有关法律规章,制订本规定。

  Article 2    The enterprise internal auditing shall, in accordance with relevant provisions of the State, pursuant to the requirements of internal auditing guidelines, through independent, impartial and equitable audit and supervision, examine the perfection, legality and effectiveness of various systems and business in the process of economic activities, discover problems, bring forward management advice, and accelerate the achievement of business objectives.

       第二条  企业内部审计要按照国家有关规定,依照内部审计准则的要求,通过独立、客观、公正的审计监督,检查经济活动过程中的各项制度和业务的健全性、合法性和有效性,发现问题,提出管理建议,促进经营目标的实现。

  Article 3    These Measures shall be applicable to enterprises affiliated to the State Tobacco Monopoly Administration and the China National Tobacco Corporation (public institutions which are affiliated to the corporation and affiliated enterprises may make reference in the implementation).

       第三条  本规定适用于国家烟草专卖局、中国烟草总公司所属企业（所属事业单位和关联企业可以参照执行）。

Chapter II Establishment of Institutions

第二章  机构设置

  Article 4    Tobacco monopoly administrations (companies) and industry companies at provincial level must set up an independent audit institution with not less than five persons of full-time audit personnel in principle; companies and cigarette factories at the level of prefecture must set up an independent audit institution with not less than three persons of full-time audit personnel in principle.

Tobacco monopoly administrations (companies) and industry companies at provincial level may, based on the production scale, the quantity of subsidiary and other situation, appropriately add professional auditors so as to satisfy the demands of actual auditing.

       第四条  省级烟草专卖局(公司)、工业公司必须设立独立的审计机构,配备专职审计人员原则上不得少于五人;地市级公司和卷烟厂、必须设立独立的审计机构且配备的专职审计人员原则上不得少于三人。

    省级烟草专卖局(公司)、工业公司可依据生产规模、下属企业数量等情况,适当增加专职审计人员,以满足实际审计工作需要。

  Article 5    Professional auditors allocated to an audit institution shall have professional knowledge required for engaging in the auditing and obtain relevant professional certificates.

A person in charge of the audit institution shall have professional technical title at or above intermediary level, and have more than three years of work experiences of auditing or financial management. The appointment and exemption of the person in charge of the audit institution shall obtain the approval from audit institution at the upper level.

       第五条  审计机构配备的专职审计人员必须具备从事审计工作所需要的专业知识并取得相关专业证书。

    审计机构负责人要具备中级以上的专业技术职称并具有三年以上的审计或财务管理工作经验。审计机构负责人的任免必须征得上级审计机构的同意。

Chapter III Authorized Power and Duties

第三章  权限与职责

  Article 6    An enterprise shall, pursuant to relevant laws and regulations of the State, perfect the system of administrative regulations on internal audit, safeguard audit institution to possess with the authorized power necessary for performance of the duties:

(1) to participate in decision-making meeting concerning operation and financial management of the enterprise, assist relevant business departments of the enterprise to research, formulate and revise relevant regulations and systems of the enterprise and urge them to implement;

(2) to examine account books, statements, vouchers of the audited unit and carry out on-spot survey of relevant assets, and have rights to inquire relevant documents, meeting minutes, computer software and other relevant data concerning the production, operation and management activities;

(3) as for those ongoing acts in severe breach of laws and regulations and of serious loss and waste, it may make temporary check decision and promptly report to the board of directors (or major principal in charge of the enterprise); and

(4) as for account certificates, account books, account statements that might be transferred, concealed, falsified or destroyed and data related to the production, operation and management activities, it may temporarily seal it up upon the authorization of major principal in charge of the enterprise or relevant authorities.

       第六条  企业要依据国家有关法律法规,完善内部审计管理规章制度,保障审计机构拥有履行职责所必需的权限:

    (一)参加企业有关经营和财务管理决策会议,协助企业有关业务部门研究制订和修改企业有关规章制度并督促落实。

    (二)检查被审计单位会计账簿、报表、凭证和现场勘察相关资产,有权查阅有关生产经营管理活动等方面的文件、会议记录、计算机软件等相关资料。

    (三)对正在进行的严重违法违规和严重损失浪费行为,可做出临时制止决定并及时向董事会(或企业主要负责人)报告。

    (四)对可能被转移、隐匿、篡改、毁弃的会计凭证、会计账簿、会计报表以及与生产经营管理活动有关的资料,经企业主要负责人或有关权力机构授权可暂予以封存。

  Article 7    In accordance with relevant provisions of the State, in combination with the demands of financial supervisions and enterprise management of the contributors, the enterprise audit institution may fulfil major duties as follows:

(1) to formulate the system of internal auditing of the enterprise, and compile work plan of the annual internal auditing of the enterprise;

(2) to examine and evaluate the perfection, reasonableness and effectiveness of the internal control system of the enterprise and enterprises which are affiliated with it, and evaluate operation risk of relevant businesses of the enterprise;

(3) to carry out the auditing of economic responsibilities to statutory representative or major principal in charge of the enterprise which is affiliated to it;

(4) to audit and supervise the production, operation and management of tobacco monopoly commodities pursuant to the fiscal system of the State and laws and regulations concerning tobacco monopoly;

(5) to audit and supervise financial budget, financial income and expense, financial accounts, assets quality, operation performance and other relevant economic activities of the enterprise and enterprises which is affiliated to it;

(6) to audit and supervise the project proposal, budget estimate (budget), accounting and handover for use upon completion of infrastructure project and substantial technology transformation, major repair of the enterprise and enterprises which is affiliated to it;

(7) to audit and supervise the procurement of materials (labour service), product distribution, project bid invitation, external investment and risk control and other economic activities of the enterprise and enterprises which is affiliated to it;

(8) to audit, supervise and evaluate the operation performance and relevant economic activities of the enterprise and enterprises which is affiliated to it;

(9) to carry out ordinary auditing and supervision over the production and operation activities of the enterprise and enterprises which is affiliated to it, which mainly carry out ordinary auditing and supervision over the budget management, special fund management, storage management, fixed-asset investment, expenditures of cost and expense and the procurement of large-sum materials and other steps;

(10) to perfect basic work of internal auditing, boost the innovation of various auditing manners and methods of auditing informationization, and accelerate the standardization of the industry auditing; and

(11) other internal auditing.

       第七条  根据国家有关规定,结合出资人财务监督和企业管理工作的需要,企业审计机构要履行以下主要职责:

    (一)制订企业内部审计工作制度,编制企业年度内部审计工作计划。

    (二)对本企业及其所属企业内部控制系统的健全性、合理性和有效性进行检查评价,评价企业有关业务的经营风险。

    (三)开展对所属企业法定代表人或主要负责人进行经济责任审计。

    (四)依据国家财税制度及烟草专卖法律法规,对烟草专卖品的生产、经营、管理进行审计监督。

    (五)对本企业及其所属企业的财务预算、财务收支、财务决算、资产质量、经营绩效以及其它有关的经济活动进行审计监督。

    (六)对本企业及其所属企业的基建工程和重大技术改造、大修等的立项、概(预)算、决算和竣工交付使用进行审计监督。

    (七)对本企业及其所属企业的物资(劳务)采购、产品销售、工程招标、对外投资及风险控制等经济活动进行审计监督。

    (八)对本企业及其所属企业的经营绩效及有关经济活动进行审计监督与评价。

    (九)围绕本企业及其所属企业的生产经营活动进行日常审计监督,主要对预算管理、专项资金管理、存货管理、固定资产投资、成本费用支出以及大额物资采购等环节开展日常审计监督。

    (十)完善内部审计基础工作,推进审计信息化等各类审计方式、方法的创新,促进行业审计工作规范化、标准化。

    (十一)其他内部审计工作。

  Article 8    The enterprise audit institution shall carry out the evaluation on the operation performance and relevant economic activities of the enterprise and enterprises which is affiliated to it pursuant to relevant provisions of the State Tobacco Monopoly Administration and the China National Tobacco Corporation concerning the evaluation of operation performance.

       第八条  企业审计机构对本企业及其所属企业的经营绩效及有关经济活动的评价工作,依据国家烟草专卖局、中国烟草总公司有关经营绩效评价规定进行。

  Article 9    Relevant auditing of the enterprise audit institution shall mutually coordinate with external auditing, and provide necessary support and relevant work data to external auditing in accordance with relevant provisions.

       第九条  企业审计机构相关审计工作要与外部审计相互协调并按有关规定对外部审计提供必要的支持和相关工作资料。

Chapter IV Working Procedures

第四章  工作程序

  Article 10    It shall audit the work plans according to years, formulate implementing schemes on the auditing projects, and determine work key points.

       第十条  按照年度审计工作计划,编制审计项目实施方案,确定工作重点。

  Article 11    An audit notice shall be sent to the audited unit (person) 5 days before implementing the audit project, after receiving the notice, the audited unit (person) shall accomplish various preparations for receiving the audit.

       第十一条  实施审计项目五日前向被审计单位(者)送达审计通知书,被审计单位(者)接到审计通知书后,要做好接受审计的各项准备。

  Article 12   An audit institution shall dispatch an audit team and designate an audit leader (or leading auditor), and implement the responsibility system of audit leader (or leading auditor).

 

       第十二条  审计机构派出审计组并指定审计组长(或主审),实行审计组长(或主审)负责制。

  Article 13   An audit team shall, by implementing necessary auditing procedures, employ proper auditing methods, guarantee work quality of the auditing project, and control auditing risks.

       第十三条  审计组通过实施必要的审计程序,运用恰当的审计方法,保证审计项目工作质量,控制审计风险。

  Article 14    An audit team shall, before the conclusion of on-spot auditing, exchange opinions with the audited unit concerning the contents of the draft records of the auditing, and the audited unit shall sign in the written opinions on the draft within three days after receiving the draft records of the auditing.

       第十四条  审计组要于现场审计结束前,就审计工作底稿记录的内容与被审计单位(者)交换意见,被审计单位(者)必须在收到审计工作底稿三日内完成书面意见签署。

  Article 15    An audit team shall, in three days after obtaining the draft records of the auditing signed with written opinions, submit the opinion solicitation draft of auditing report to the audited unit (person); if the audited unit (person) raised objections to the opinion solicitation draft of auditing report, it shall bring forward written feedback and opinions within ten days after receiving the opinion solicitation draft of auditing report.

       第十五条  审计组在取得签有书面意见的审计工作底稿三日后向被审计单位(者)提交审计报告征求意见稿,被审计单位(者)对审计报告征求意见稿有异议的,要在收到审计报告征求意见稿之日起十日内提出书面反馈意见。

  Article 16   The enterprise audit institution shall make an audit conclusion on substantial matters reflected in the auditing report after soliciting the opinions of relevant internal functional departments of the enterprise; the enterprise audit institution shall, after examining the auditing report, dispatch an auditing opinion attached with formal auditing report.

 

       第十六条  企业审计机构对审计报告反映的重大事项要在征求有关企业内部职能部门意见后作出审计结论;企业审计机构审定审计报告后下达附有正式审计报告的审计意见书。

  Article 17    If the audited unit (person) raised objections to the auditing conclusion or the auditing report, it shall submit written application for reconsideration to the audit institution that issued the auditing opinions within ten days after receiving the opinion solicitation draft of auditing report; the enterprise audit institution shall make a reconsideration decision within a month after receiving the application for the reconsideration. The auditing opinions shall still be valid.

       第十七条  被审计单位(者)对审计结论或审计意见书如有异议,要在收到之日起十日内,向下达审计意见书的审计机构提出书面复议申请;企业审计机构要在收到复议申请书之日起一个月内做出复议决定。审计意见书在复议申请期内继续有效。

  Article 18    The audited unit (person) shall, within one month after receiving the auditing opinions, submit the situation concerning the implementation of auditing opinions in formal written form.

       第十八条  被审计单位(者)要在收到审计意见书之日起一个月内,将审计意见执行情况以正式书面形式上报。

  Article 19    The enterprise audit institution shall carry out subsequent auditing on implemented auditing projects, track the examination and urge the audited unit to implement the auditing opinions.

       第十九条  企业审计机构对已实施的审计项目要开展后续审计,跟踪检查并督促被审计单位落实审计意见。

  Article 20    The enterprise audit institution shall promote the establishment and perfection of the mechanism on utilization of auditing results and bring the situation concerning the utilization of auditing results into the scope of subsequent auditing.

       第二十条  企业审计机构要促进审计成果利用机制的建立健全及完善并将审计成果利用情况纳入后续审计范围。

  Article 21    The audit issues must, in accordance with the measures on administration of achieves, establish the audit achieves, and appropriately transfer the auditing achieves to the achieve department according to the provisions.

       第二十一条  审计事项必须按照档案管理办法建立审计档案并按规定适时将审计档案移交档案部门管理。

Chapter V Working Requirements

第五章  工作要求

  Article 22    The internal auditing personnel of an enterprise shall strictly abide by professional morality of auditing, if an auditor has interests relationship with the auditing issues, the avoidance principle shall be executed.

       第二十二条  企业内部审计人员要严格遵守审计职业道德规范,审计人员与审计事项有利害关系的要执行回避原则。

  Article 23    The enterprise audit institution shall, in accordance with relevant provisions of the State and tobacco industry and the requirements of internal management of the enterprise, effectively carry out internal auditing, strengthen internal supervision, correct the acts in violation of regulations, and avoid the operation risks.

       第二十三条  企业审计机构要根据国家及烟草行业有关规定和企业内部管理需要有效开展内部审计工作,加强内部监督,纠正违规行为,规避经营风险。

  Article 24    The enterprise audit institution shall promptly report and bring forward auditing opinions to acts of the audited units (person) in violation of the laws and regulations of the State and industrial system and provisions which is discovered in the auditing; evaluate and bring forward the management suggestions on the construction of internal control system of the audited units and the implementation situation.

       第二十四条  企业审计机构对审计发现的被审计单位(者)违反国家法律法规和行业制度与规定的行为要及时报告并提出审计意见;对被审计单位内部控制制度建设与执行情况进行评价并提出管理建议。

  Article 25    The enterprise audit institution shall organize and carry out internal auditing in accordance with the provisions, and the audit institution shall be responsible for the impartiality and truthfulness of the auditing report it issued.

       第二十五条  企业审计机构要根据本规定组织开展内部审计工作,审计机构对其出具的审计报告的客观真实性负责。

  Article 26 The following issues of an enterprise audit institution shall be report to the audit institution at upper level:

(1) annual auditing plan and work summary report;

(2) substantial issues in violation of laws and disciplines, substantial assets loss, major economic cases and substantial operation risks discovered upon auditing;

(3) fail to implement the auditing opinions; and

(4) other auditing issues that is required to be reported.

 

       第二十六条  企业内部审计机构下列工作事项要报上一级审计机构:

    (一)年度审计工作计划和工作总结报告。

    (二)审计发现的重大违法违纪问题、重大资产损失情况、重大经济案件及重大经营风险等。

    (三)不落实审计意见的。

    (四)其他需上报的审计事项。

  Article 27    Various units shall establish and perfect the guarantee mechanism on lawfully exerting duties and performing duties by audit institutions and their personnel, and create work conditions for the implementation of internal auditing. Various functional department of the unit shall actively support and cooperate with the auditing.

       第二十七条  各单位要建立健全审计机构与人员依法行使职权与履行职责的保障机制,为内部审计工作开展创造工作条件,单位各职能部门应积极支持与配合审计工作。

  Article 28    Various units shall guarantee the expenses for the auditing which is necessary of the audit institutions and include it to the annual financial budget of the enterprise.

       第二十八条  各单位要保证审计机构所必需的审计工作经费并列入企业年度财务预算。

  Article 29    Various units shall provide conditions for the appraisal of the qualification of continual education and professional technical title of the auditors.

       第二十九条  各单位要为审计人员后续教育和专业技术职务资格的考评提供条件。

  Article 30    Various units shall encourage those internal auditors who conscientiously performs its responsibilities, is loyal to the duties, adheres to the principle, and makes outstanding achievements.

       第三十条  各单位对于认真履行职责、忠于职守、坚持原则、做出显著成绩的内部审计人员,要给予奖励。

  Article 31    Various units shall timely correct the problems that retaliate against internal auditors; if it involved in a crime, it shall be lawfully transferred to the judicial organs for disposal. The internal auditors of the enterprise being retaliated shall have rights to directly report relevant situations to the State Tobacco Monopoly Administration and the China National Tobacco Corporation.

       第三十一条  各单位要及时对于打击报复内部审计人员问题予以纠正;涉嫌犯罪的,依法移交司法机关处理。受打击报复的企业内部审计人员有权直接向国家烟草专卖局、中国烟草总公司报告相关情况。

  Article 32    With respect to internal auditors who abused the power, practice favouritism, neglect its duties, or divulge the secret, its unit for which the person is work shall give disciplinary sanction to it pursuant to relevant provisions of the State; if it involved in a crime, it shall be lawfully transferred to the judicial organs for disposal.

       第三十二条  各单位对于滥用职权、徇私舞弊、玩忽职守、泄漏秘密的内部审计人员，由所在单位依照国家有关规定给予纪律处分;涉嫌犯罪的，依法移交司法机关处理。

Chapter VI Supplementary Provisions

第六章  附则

  Article 33    These Provisions shall be interpreted by the State Tobacco Monopoly Administration and the China National Tobacco Corporation.

       第三十三条  本规定由国家烟草专卖局、中国烟草总公司负责解释。

  Article 34    These Provisions shall be effective as of the promulgation date.

       第三十四条  本规定自印发之日起执行。