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text-indent: 0em; text-align: center;\">\u003Cstrong>《审计署关于内部审计工作的规定》全文：\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-align: left; text-indent: 2em;\">审计署关于内部审计工作的规定\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第一章  总  则\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第一条  为了加强内部审计工作，建立健全内部审计制度，提升内部审计工作质量，充分发挥内部审计作用，根据《中华人民共和国审计法》《中华人民共和国审计法实施条例》以及国家其他有关规定，制定本规定。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二条  依法属于审计机关审计监督对象的单位（以下统称单位）的内部审计工作，以及审计机关对单位内部审计工作的业务指导和监督，适用本规定。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三条  本规定所称内部审计，是指对本单位及所属单位财政财务收支、经济活动、内部控制、风险管理实施独立、客观的监督、评价和建议，以促进单位完善治理、实现目标的活动。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第四条  单位应当依照有关法律法规、本规定和内部审计职业规范，结合本单位实际情况，建立健全内部审计制度，明确内部审计工作的领导体制、职责权限、人员配备、经费保障、审计结果运用和责任追究等。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第五条  内部审计机构和内部审计人员从事内部审计工作，应当严格遵守有关法律法规、本规定和内部审计职业规范，忠于职守，做到独立、客观、公正、保密。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">内部审计机构和内部审计人员不得参与可能影响独立、客观履行审计职责的工作。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第二章  内部审计机构和人员管理\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第六条  国家机关、事业单位、社会团体等单位的内部审计机构或者履行内部审计职责的内设机构，应当在本单位党组织、主要负责人的直接领导下开展内部审计工作，向其负责并报告工作。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">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。总审计师协助党组织、董事会（或者主要负责人）管理内部审计工作。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第七条  内部审计人员应当具备从事审计工作所需要的专业能力。单位应当严格内部审计人员录用标准，支持和保障内部审计机构通过多种途径开展继续教育，提高内部审计人员的职业胜任能力。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">内部审计机构负责人应当具备审计、会计、经济、法律或者管理等工作背景。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第八条  内部审计机构应当根据工作需要，合理配备内部审计人员。除涉密事项外，可以根据内部审计工作需要向社会购买审计服务，并对采用的审计结果负责。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第九条  单位应当保障内部审计机构和内部审计人员依法依规独立履行职责，任何单位和个人不得打击报复。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十条  内部审计机构履行内部审计职责所需经费，应当列入本单位预算。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十一条  对忠于职守、坚持原则、认真履职、成绩显著的内部审计人员，由所在单位予以表彰。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第三章  内部审计职责权限和程序\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十二条  内部审计机构或者履行内部审计职责的内设机构应当按照国家有关规定和本单位的要求，履行下列职责：\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）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；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）对本单位及所属单位发展规划、战略决策、重大措施以及年度业务计划执行情况进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）对本单位及所属单位财政财务收支进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（四）对本单位及所属单位固定资产投资项目进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（五）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；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（六）对本单位及所属单位的境外机构、境外资产和境外经济活动进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（七）对本单位及所属单位经济管理和效益情况进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（八）对本单位及所属单位内部控制及风险管理情况进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（九）对本单位内部管理的领导人员履行经济责任情况进行审计；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（十）协助本单位主要负责人督促落实审计发现问题的整改工作；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（十一）对本单位所属单位的内部审计工作进行指导、监督和管理；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（十二）国家有关规定和本单位要求办理的其他事项。\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十三条  内部审计机构或者履行内部审计职责的内设机构应有下列权限：\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）要求被审计单位按时报送发展规划、战略决策、重大措施、内部控制、风险管理、财政财务收支等有关资料（含相关电子数据，下同），以及必要的计算机技术文档；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）参加单位有关会议，召开与审计事项有关的会议；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）参与研究制定有关的规章制度，提出制定内部审计规章制度的建议；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（四）检查有关财政财务收支、经济活动、内部控制、风险管理的资料、文件和现场勘察实物；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（五）检查有关计算机系统及其电子数据和资料；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（六）就审计事项中的有关问题，向有关单位和个人开展调查和询问，取得相关证明材料；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（七）对正在进行的严重违法违规、严重损失浪费行为及时向单位主要负责人报告，经同意作出临时制止决定；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（八）对可能转移、隐匿、篡改、毁弃会计凭证、会计账簿、会计报表以及与经济活动有关的资料，经批准，有权予以暂时封存；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（九）提出纠正、处理违法违规行为的意见和改进管理、提高绩效的建议；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（十）对违法违规和造成损失浪费的被审计单位和人员，给予通报批评或者提出追究责任的建议；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（十一）对严格遵守财经法规、经济效益显著、贡献突出的被审计单位和个人，可以向单位党组织、董事会（或者主要负责人）提出表彰建议。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十四条  单位党组织、董事会（或者主要负责人）应当定期听取内部审计工作汇报，加强对内部审计工作规划、年度审计计划、审计质量控制、问题整改和队伍建设等重要事项的管理。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十五条  下属单位、分支机构较多或者实行系统垂直管理的单位，其内部审计机构应当对全系统的内部审计工作进行指导和监督。系统内各单位的内部审计结果和发现的重大违纪违法问题线索，在向本单位党组织、董事会（或者主要负责人）报告的同时，应当及时向上一级单位的内部审计机构报告。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">单位应当将内部审计工作计划、工作总结、审计报告、整改情况以及审计中发现的重大违纪违法问题线索等资料报送同级审计机关备案。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十六条  内部审计的实施程序，应当依照内部审计职业规范和本单位的相关规定执行。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十七条  内部审计机构或者履行内部审计职责的内设机构，对本单位内部管理的领导人员实施经济责任审计时，可以参照执行国家有关经济责任审计的规定。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第四章  审计结果运用\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十八条  单位应当建立健全审计发现问题整改机制，明确被审计单位主要负责人为整改第一责任人。对审计发现的问题和提出的建议，被审计单位应当及时整改，并将整改结果书面告知内部审计机构。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第十九条  单位对内部审计发现的典型性、普遍性、倾向性问题，应当及时分析研究，制定和完善相关管理制度，建立健全内部控制措施。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十条  内部审计机构应当加强与内部纪检监察、巡视巡察、组织人事等其他内部监督力量的协作配合，建立信息共享、结果共用、重要事项共同实施、问题整改问责共同落实等工作机制。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">内部审计结果及整改情况应当作为考核、任免、奖惩干部和相关决策的重要依据。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十一条  单位对内部审计发现的重大违纪违法问题线索，应当按照管辖权限依法依规及时移送纪检监察机关、司法机关。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十二条  审计机关在审计中，特别是在国家机关、事业单位和国有企业三级以下单位审计中，应当有效利用内部审计力量和成果。对内部审计发现且已经纠正的问题不再在审计报告中反映。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第五章  对内部审计工作的指导和监督\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十三条  审计机关应当依法对内部审计工作进行业务指导和监督，明确内部职能机构和专职人员，并履行下列职责：\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）起草有关内部审计工作的法规草案；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）制定有关内部审计工作的规章制度和规划；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）推动单位建立健全内部审计制度；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（四）指导内部审计统筹安排审计计划，突出审计重点；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（五）监督内部审计职责履行情况，检查内部审计业务质量；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（六）指导内部审计自律组织开展工作；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（七）法律、法规规定的其他职责。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十四条  审计机关可以通过业务培训、交流研讨等方式，加强对内部审计人员的业务指导。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十五条  审计机关应当对单位报送的备案资料进行分析，将其作为编制年度审计项目计划的参考依据。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十六条  审计机关可以采取日常监督、结合审计项目监督、专项检查等方式，对单位的内部审计制度建立健全情况、内部审计工作质量情况等进行指导和监督。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">对内部审计制度建设和内部审计工作质量存在问题的，审计机关应当督促单位内部审计机构及时进行整改并书面报告整改情况；情节严重的，应当通报批评并视情况抄送有关主管部门。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十七条  审计机关应当按照国家有关规定对内部审计自律组织进行政策和业务指导，推动内部审计自律组织按照法律法规和章程开展活动。必要时，可以向内部审计自律组织购买服务。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第六章  责任追究\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十八条  被审计单位有下列情形之一的，由单位党组织、董事会（或者主要负责人）责令改正，并对直接负责的主管人员和其他直接责任人员进行处理：\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）拒绝接受或者不配合内部审计工作的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）拒绝、拖延提供与内部审计事项有关的资料，或者提供资料不真实、不完整的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）拒不纠正审计发现问题的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（四）整改不力、屡审屡犯的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（五）违反国家规定或者本单位内部规定的其他情形。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第二十九条  内部审计机构或者履行内部审计职责的内设机构和内部审计人员有下列情形之一的，由单位对直接负责的主管人员和其他直接责任人员进行处理；涉嫌犯罪的，移送司法机关依法追究刑事责任：\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（一）未按有关法律法规、本规定和内部审计职业规范实施审计导致应当发现的问题未被发现并造成严重后果的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（二）隐瞒审计查出的问题或者提供虚假审计报告的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（三）泄露国家秘密或者商业秘密的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（四）利用职权谋取私利的；\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">（五）违反国家规定或者本单位内部规定的其他情形。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三十条  内部审计人员因履行职责受到打击、报复、陷害的，单位党组织、董事会（或者主要负责人）应当及时采取保护措施，并对相关责任人员进行处理；涉嫌犯罪的，移送司法机关依法追究刑事责任。\u003Cbr\u002F>\u003Cbr\u002F>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">\u003Cstrong>第七章  附  则\u003C\u002Fstrong>\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三十一条  本规定所称国有企业是指国有和国有资本占控股地位或者主导地位的企业、金融机构。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三十二条  不属于审计机关审计监督对象的单位的内部审计工作，可以参照本规定执行。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三十三条  本规定由审计署负责解释。\u003C\u002Fdiv>\u003Cdiv style=\"font-size: 16px; line-height: 2em; text-indent: 2em;\">第三十四条  本规定自2018年3月1日起施行。审计署于2003年3月4日发布的《审计署关于内部审计工作的规定》（2003年审计署第4号令）同时废止。\u003C\u002Fdiv>",{"id":1037,"title":1038},367,"福建财通2018 新年伊始 · 培训先行",{"id":1040,"title":1041},365,"福建财通2018年会 《同心聚力·筑梦远航》顺利举行"]