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《审计署关于内部审计工作的规定》(审计署令第11号)
发布日期: 2018年09月20日 14:49 来源:天博体育官网-天博体育注册-天博体育官方网站

ZHONGHUARENMINGONGHEGUOSHENJISHULING

DI11HAO

《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》YIJINGSHENJISHUSHENJIZHANGHUIYISHENYITONGGUO,XIANYUGONGBU,ZI2018NIAN3YUE1RIQISHIXING。

                              SHEN JI ZHANG  HUZEJUN

天博体育官网                               2018NIAN1YUE12RI


审计署关于内部审计工作的规定

第一章  总  则

天博体育官网DIYITIAO  WEILEJIAQIANGNEIBUSHENJIGONGZUO,JIANLIJIANQUANNEIBUSHENJIZHIDU,TISHENGNEIBUSHENJIGONGZUOZHILIANG,CHONGFENFAHUINEIBUSHENJIZUOYONG,GENJU《ZHONGHUARENMINGONGHEGUOSHENJIFA》《ZHONGHUARENMINGONGHEGUOSHENJIFASHISHITIAOLI》YIJIGUOJIAQITAYOUGUANGUIDING,ZHIDINGBENGUIDING。

天博体育官网DIERTIAO  YIFASHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEI(YIXIATONGCHENGDANWEI)DENEIBUSHENJIGONGZUO,YIJISHENJIJIGUANDUIDANWEINEIBUSHENJIGONGZUODEYEWUZHIDAOHEJIANDU,SHIYONGBENGUIDING。

DISANTIAO  BENGUIDINGSUOCHENGNEIBUSHENJI,SHIZHIDUIBENDANWEIJISUOSHUDANWEICAIZHENGCAIWUSHOUZHI、JINGJIHUODONG、NEIBUKONGZHI、FENGXIANGUANLISHISHIDULI、KEGUANDEJIANDU、PINGJIAHEJIANYI,YICUJINDANWEIWANSHANZHILI、SHIXIANMUBIAODEHUODONG。

天博体育官网DISITIAO  DANWEIYINGDANGYIZHAOYOUGUANFALVFAGUI、BENGUIDINGHENEIBUSHENJIZHIYEGUIFAN,JIEHEBENDANWEISHIJIQINGKUANG,JIANLIJIANQUANNEIBUSHENJIZHIDU,MINGQUENEIBUSHENJIGONGZUODELINGDAOTIZHI、ZHIZEQUANXIAN、RENYUANPEIBEI、JINGFEIBAOZHANG、SHENJIJIEGUOYUNYONGHEZERENZHUIJIUDENG。

DIWUTIAO  NEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANCONGSHINEIBUSHENJIGONGZUO,YINGDANGYANGEZUNSHOUYOUGUANFALVFAGUI、BENGUIDINGHENEIBUSHENJIZHIYEGUIFAN,ZHONGYUZHISHOU,ZUODAODULI、KEGUAN、GONGZHENG、BAOMI。

天博体育官网NEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANBUDECANYUKENENGYINGXIANGDULI、KEGUANLVXINGSHENJIZHIZEDEGONGZUO。

第二章  内部审计机构和人员管理

天博体育官网DILIUTIAO  GUOJIAJIGUAN、SHIYEDANWEI、SHEHUITUANTIDENGDANWEIDENEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOU,YINGDANGZAIBENDANWEIDANGZUZHI、ZHUYAOFUZERENDEZHIJIELINGDAOXIAKAIZHANNEIBUSHENJIGONGZUO,XIANGQIFUZEBINGBAOGAOGONGZUO。

GUOYOUQIYENEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOUYINGDANGZAIQIYEDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)ZHIJIELINGDAOXIAKAIZHANNEIBUSHENJIGONGZUO,XIANGQIFUZEBINGBAOGAOGONGZUO。GUOYOUQIYEYINGDANGANZHAOYOUGUANGUIDINGJIANLIZONGSHENJISHIZHIDU。ZONGSHENJISHIXIEZHUDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)GUANLINEIBUSHENJIGONGZUO。

天博体育官网DIQITIAO  NEIBUSHENJIRENYUANYINGDANGJUBEICONGSHISHENJIGONGZUOSUOXUYAODEZHUANYENENGLI。DANWEIYINGDANGYANGENEIBUSHENJIRENYUANLUYONGBIAOZHUN,ZHICHIHEBAOZHANGNEIBUSHENJIJIGOUTONGGUODUOZHONGTUJINGKAIZHANJIXUJIAOYU,TIGAONEIBUSHENJIRENYUANDEZHIYESHENGRENNENGLI。

NEIBUSHENJIJIGOUFUZERENYINGDANGJUBEISHENJI、HUIJI、JINGJI、FALVHUOZHEGUANLIDENGGONGZUOBEIJING。

DIBATIAO  NEIBUSHENJIJIGOUYINGDANGGENJUGONGZUOXUYAO,HELIPEIBEINEIBUSHENJIRENYUAN。CHUSHEMISHIXIANGWAI,KEYIGENJUNEIBUSHENJIGONGZUOXUYAOXIANGSHEHUIGOUMAISHENJITIANBOTIYUGUANWANG,BINGDUICAIYONGDESHENJIJIEGUOFUZE。

天博体育官网DIJIUTIAO  DANWEIYINGDANGBAOZHANGNEIBUSHENJIJIGOUHENEIBUSHENJIRENYUANYIFAYIGUIDULILVXINGZHIZE,RENHEDANWEIHEGERENBUDEDAJIBAOFU。

DISHITIAO  NEIBUSHENJIJIGOULVXINGNEIBUSHENJIZHIZESUOXUJINGFEI,YINGDANGLIERUBENDANWEIYUSUAN。

天博体育官网DISHIYITIAO  DUIZHONGYUZHISHOU、JIANCHIYUANZE、RENZHENLVZHI、CHENGJIXIANZHUDENEIBUSHENJIRENYUAN,YOUSUOZAIDANWEIYUYIBIAOZHANG。

第三章  内部审计职责权限和程序

DISHIERTIAO  NEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOUYINGDANGANZHAOGUOJIAYOUGUANGUIDINGHEBENDANWEIDEYAOQIU,LVXINGXIALIEZHIZE:

(YI)DUIBENDANWEIJISUOSHUDANWEIGUANCHELUOSHIGUOJIAZHONGDAZHENGCECUOSHIQINGKUANGJINXINGSHENJI;

天博体育官网(ER)DUIBENDANWEIJISUOSHUDANWEIFAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHIYIJINIANDUYEWUJIHUAZHIXINGQINGKUANGJINXINGSHENJI;

(SAN)DUIBENDANWEIJISUOSHUDANWEICAIZHENGCAIWUSHOUZHIJINXINGSHENJI;

(SI)DUIBENDANWEIJISUOSHUDANWEIGUDINGZICHANTOUZIXIANGMUJINXINGSHENJI;

(WU)DUIBENDANWEIJISUOSHUDANWEIDEZIRANZIYUANZICHANGUANLIHESHENGTAIHUANJINGBAOHUZERENDELVXINGQINGKUANGJINXINGSHENJI;

(LIU)DUIBENDANWEIJISUOSHUDANWEIDEJINGWAIJIGOU、JINGWAIZICHANHEJINGWAIJINGJIHUODONGJINXINGSHENJI;

天博体育官网(QI)DUIBENDANWEIJISUOSHUDANWEIJINGJIGUANLIHEXIAOYIQINGKUANGJINXINGSHENJI;

(BA)DUIBENDANWEIJISUOSHUDANWEINEIBUKONGZHIJIFENGXIANGUANLIQINGKUANGJINXINGSHENJI;

天博体育官网(JIU)DUIBENDANWEINEIBUGUANLIDELINGDAORENYUANLVXINGJINGJIZERENQINGKUANGJINXINGSHENJI;

天博体育官网(SHI)XIEZHUBENDANWEIZHUYAOFUZERENDUCULUOSHISHENJIFAXIANWENTIDEZHENGGAIGONGZUO;

(SHIYI)DUIBENDANWEISUOSHUDANWEIDENEIBUSHENJIGONGZUOJINXINGZHIDAO、JIANDUHEGUANLI;

(SHIER)GUOJIAYOUGUANGUIDINGHEBENDANWEIYAOQIUBANLIDEQITASHIXIANG。

天博体育官网DISHISANTIAO  NEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOUYINGYOUXIALIEQUANXIAN:

(YI)YAOQIUBEISHENJIDANWEIANSHIBAOSONGFAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHI、NEIBUKONGZHI、FENGXIANGUANLI、CAIZHENGCAIWUSHOUZHIDENGYOUGUANZILIAO(HANXIANGGUANDIANZISHUJU,XIATONG),YIJIBIYAODEJISUANJIJISHUWENDANG;

(ER)CANJIADANWEIYOUGUANHUIYI,ZHAOKAIYUSHENJISHIXIANGYOUGUANDEHUIYI;

(SAN)CANYUYANJIUZHIDINGYOUGUANDEGUIZHANGZHIDU,TICHUZHIDINGNEIBUSHENJIGUIZHANGZHIDUDEJIANYI;

(SI)JIANCHAYOUGUANCAIZHENGCAIWUSHOUZHI、JINGJIHUODONG、NEIBUKONGZHI、FENGXIANGUANLIDEZILIAO、WENJIANHEXIANCHANGKANCHASHIWU;

天博体育官网(WU)JIANCHAYOUGUANJISUANJIXITONGJIQIDIANZISHUJUHEZILIAO;

天博体育官网(LIU)JIUSHENJISHIXIANGZHONGDEYOUGUANWENTI,XIANGYOUGUANDANWEIHEGERENKAIZHANDIAOCHAHEXUNWEN,QUDEXIANGGUANZHENGMINGCAILIAO;

天博体育官网(QI)DUIZHENGZAIJINXINGDEYANZHONGWEIFAWEIGUI、YANZHONGSUNSHILANGFEIXINGWEIJISHIXIANGDANWEIZHUYAOFUZERENBAOGAO,JINGTONGYIZUOCHULINSHIZHIZHIJUEDING;

(BA)DUIKENENGZHUANYI、YINNI、CUANGAI、HUIQIHUIJIPINGZHENG、HUIJIZHANGBU、HUIJIBAOBIAOYIJIYUJINGJIHUODONGYOUGUANDEZILIAO,JINGPIZHUN,YOUQUANYUYIZANSHIFENGCUN;

(JIU)TICHUJIUZHENG、CHULIWEIFAWEIGUIXINGWEIDEYIJIANHEGAIJINGUANLI、TIGAOJIXIAODEJIANYI;

天博体育官网(SHI)DUIWEIFAWEIGUIHEZAOCHENGSUNSHILANGFEIDEBEISHENJIDANWEIHERENYUAN,JIYUTONGBAOPIPINGHUOZHETICHUZHUIJIUZERENDEJIANYI;

天博体育官网(SHIYI)DUIYANGEZUNSHOUCAIJINGFAGUI、JINGJIXIAOYIXIANZHU、GONGXIANTUCHUDEBEISHENJIDANWEIHEGEREN,KEYIXIANGDANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)TICHUBIAOZHANGJIANYI。

天博体育官网DISHISITIAO  DANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)YINGDANGDINGQITINGQUNEIBUSHENJIGONGZUOHUIBAO,JIAQIANGDUINEIBUSHENJIGONGZUOGUIHUA、NIANDUSHENJIJIHUA、SHENJIZHILIANGKONGZHI、WENTIZHENGGAIHEDUIWUTIANBOTIYUGUANWANGDENGZHONGYAOSHIXIANGDEGUANLI。

天博体育官网DISHIWUTIAO  XIASHUDANWEI、FENZHIJIGOUJIAODUOHUOZHESHIXINGXITONGCHUIZHIGUANLIDEDANWEI,QINEIBUSHENJIJIGOUYINGDANGDUIQUANXITONGDENEIBUSHENJIGONGZUOJINXINGZHIDAOHEJIANDU。XITONGNEIGEDANWEIDENEIBUSHENJIJIEGUOHEFAXIANDEZHONGDAWEIJIWEIFAWENTIXIANSUO,ZAIXIANGBENDANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)BAOGAODETONGSHI,YINGDANGJISHIXIANGSHANGYIJIDANWEIDENEIBUSHENJIJIGOUBAOGAO。

天博体育官网DANWEIYINGDANGJIANGNEIBUSHENJIGONGZUOJIHUA、GONGZUOZONGJIE、SHENJIBAOGAO、ZHENGGAIQINGKUANGYIJISHENJIZHONGFAXIANDEZHONGDAWEIJIWEIFAWENTIXIANSUODENGZILIAOBAOSONGTONGJISHENJIJIGUANBEIAN。

天博体育官网DISHILIUTIAO  NEIBUSHENJIDESHISHICHENGXU,YINGDANGYIZHAONEIBUSHENJIZHIYEGUIFANHEBENDANWEIDEXIANGGUANGUIDINGZHIXING。

天博体育官网DISHIQITIAO  NEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOU,DUIBENDANWEINEIBUGUANLIDELINGDAORENYUANSHISHIJINGJIZERENSHENJISHI,KEYICANZHAOZHIXINGGUOJIAYOUGUANJINGJIZERENSHENJIDEGUIDING。

第四章  审计结果运用

DISHIBATIAO  DANWEIYINGDANGJIANLIJIANQUANSHENJIFAXIANWENTIZHENGGAIJIZHI,MINGQUEBEISHENJIDANWEIZHUYAOFUZERENWEIZHENGGAIDIYIZERENREN。DUISHENJIFAXIANDEWENTIHETICHUDEJIANYI,BEISHENJIDANWEIYINGDANGJISHIZHENGGAI,BINGJIANGZHENGGAIJIEGUOSHUMIANGAOZHINEIBUSHENJIJIGOU。

DISHIJIUTIAO  DANWEIDUINEIBUSHENJIFAXIANDEDIANXINGXING、PUBIANXING、QINGXIANGXINGWENTI,YINGDANGJISHIFENXIYANJIU,ZHIDINGHEWANSHANXIANGGUANGUANLIZHIDU,JIANLIJIANQUANNEIBUKONGZHICUOSHI。

DIERSHITIAO  NEIBUSHENJIJIGOUYINGDANGJIAQIANGYUNEIBUJIJIANJIANCHA、XUNSHIXUNCHA、ZUZHIRENSHIDENGQITANEIBUJIANDULILIANGDEXIEZUOPEIHE,JIANLIXINXIGONGXIANG、JIEGUOGONGYONG、ZHONGYAOSHIXIANGGONGTONGSHISHI、WENTIZHENGGAIWENZEGONGTONGLUOSHIDENGGONGZUOJIZHI。

天博体育官网NEIBUSHENJIJIEGUOJIZHENGGAIQINGKUANGYINGDANGZUOWEIKAOHE、RENMIAN、JIANGCHENGGANBUHEXIANGGUANJUECEDEZHONGYAOYIJU。

天博体育官网DIERSHIYITIAO  DANWEIDUINEIBUSHENJIFAXIANDEZHONGDAWEIJIWEIFAWENTIXIANSUO,YINGDANGANZHAOGUANXIAQUANXIANYIFAYIGUIJISHIYISONGJIJIANJIANCHAJIGUAN、SIFAJIGUAN。

DIERSHIERTIAO  SHENJIJIGUANZAISHENJIZHONG,TEBIESHIZAIGUOJIAJIGUAN、SHIYEDANWEIHEGUOYOUQIYESANJIYIXIADANWEISHENJIZHONG,YINGDANGYOUXIAOLIYONGNEIBUSHENJILILIANGHECHENGGUO。DUINEIBUSHENJIFAXIANQIEYIJINGJIUZHENGDEWENTIBUZAIZAISHENJIBAOGAOZHONGFANYING。

第五章  对内部审计工作的指导和监督

DIERSHISANTIAO  SHENJIJIGUANYINGDANGYIFADUINEIBUSHENJIGONGZUOJINXINGYEWUZHIDAOHEJIANDU,MINGQUENEIBUZHINENGJIGOUHEZHUANZHIRENYUAN,BINGLVXINGXIALIEZHIZE:

天博体育官网(YI)QICAOYOUGUANNEIBUSHENJIGONGZUODEFAGUICAOAN;

(ER)ZHIDINGYOUGUANNEIBUSHENJIGONGZUODEGUIZHANGZHIDUHEGUIHUA;

天博体育官网(SAN)TUIDONGDANWEIJIANLIJIANQUANNEIBUSHENJIZHIDU;

(SI)ZHIDAONEIBUSHENJITONGCHOUANPAISHENJIJIHUA,TUCHUSHENJIZHONGDIAN;

(WU)JIANDUNEIBUSHENJIZHIZELVXINGQINGKUANG,JIANCHANEIBUSHENJIYEWUZHILIANG;

天博体育官网(LIU)ZHIDAONEIBUSHENJIZILVZUZHIKAIZHANGONGZUO;

(QI)FALV、FAGUIGUIDINGDEQITAZHIZE。

天博体育官网DIERSHISITIAO  SHENJIJIGUANKEYITONGGUOYEWUPEIXUN、TIANBOTIYUGUANWANGYANTAODENGFANGSHI,JIAQIANGDUINEIBUSHENJIRENYUANDEYEWUZHIDAO。

DIERSHIWUTIAO  SHENJIJIGUANYINGDANGDUIDANWEIBAOSONGDEBEIANZILIAOJINXINGFENXI,JIANGQIZUOWEIBIANZHINIANDUSHENJIXIANGMUJIHUADECANKAOYIJU。

DIERSHILIUTIAO  SHENJIJIGUANKEYICAIQURICHANGJIANDU、JIEHESHENJIXIANGMUJIANDU、ZHUANXIANGJIANCHADENGFANGSHI,DUIDANWEIDENEIBUSHENJIZHIDUJIANLIJIANQUANQINGKUANG、NEIBUSHENJIGONGZUOZHILIANGQINGKUANGDENGJINXINGZHIDAOHEJIANDU。

天博体育官网DUINEIBUSHENJIZHIDUTIANBOTIYUGUANWANGHENEIBUSHENJIGONGZUOZHILIANGCUNZAIWENTIDE,SHENJIJIGUANYINGDANGDUCUDANWEINEIBUSHENJIJIGOUJISHIJINXINGZHENGGAIBINGSHUMIANBAOGAOZHENGGAIQINGKUANG;QINGJIEYANZHONGDE,YINGDANGTONGBAOPIPINGBINGSHIQINGKUANGCHAOSONGYOUGUANZHUGUANBUMEN。

天博体育官网DIERSHIQITIAO  SHENJIJIGUANYINGDANGANZHAOGUOJIAYOUGUANGUIDINGDUINEIBUSHENJIZILVZUZHIJINXINGZHENGCEHEYEWUZHIDAO,TUIDONGNEIBUSHENJIZILVZUZHIANZHAOFALVFAGUIHEZHANGCHENGKAIZHANHUODONG。BIYAOSHI,KEYIXIANGNEIBUSHENJIZILVZUZHIGOUMAITIANBOTIYUGUANWANG。

第六章  责任追究

天博体育官网DIERSHIBATIAO  BEISHENJIDANWEIYOUXIALIEQINGXINGZHIYIDE,YOUDANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)ZELINGGAIZHENG,BINGDUIZHIJIEFUZEDEZHUGUANRENYUANHEQITAZHIJIEZERENRENYUANJINXINGCHULI:

(YI)JUJUEJIESHOUHUOZHEBUPEIHENEIBUSHENJIGONGZUODE;

天博体育官网(ER)JUJUE、TUOYANTIGONGYUNEIBUSHENJISHIXIANGYOUGUANDEZILIAO,HUOZHETIGONGZILIAOBUZHENSHI、BUWANZHENGDE;

(SAN)JUBUJIUZHENGSHENJIFAXIANWENTIDE;

(SI)ZHENGGAIBULI、LVSHENLVFANDE;

(WU)WEIFANGUOJIAGUIDINGHUOZHEBENDANWEINEIBUGUIDINGDEQITAQINGXING。

DIERSHIJIUTIAO  NEIBUSHENJIJIGOUHUOZHELVXINGNEIBUSHENJIZHIZEDENEISHEJIGOUHENEIBUSHENJIRENYUANYOUXIALIEQINGXINGZHIYIDE,YOUDANWEIDUIZHIJIEFUZEDEZHUGUANRENYUANHEQITAZHIJIEZERENRENYUANJINXINGCHULI;SHEXIANFANZUIDE,YISONGSIFAJIGUANYIFAZHUIJIUXINGSHIZEREN:

(YI)WEIANYOUGUANFALVFAGUI、BENGUIDINGHENEIBUSHENJIZHIYEGUIFANSHISHISHENJIDAOZHIYINGDANGFAXIANDEWENTIWEIBEIFAXIANBINGZAOCHENGYANZHONGHOUGUODE;

(ER)YINMANSHENJICHACHUDEWENTIHUOZHETIGONGXUJIASHENJIBAOGAODE;

天博体育官网(SAN)XIELUGUOJIAMIMIHUOZHESHANGYEMIMIDE;

(SI)LIYONGZHIQUANMOUQUSILIDE;

天博体育官网(WU)WEIFANGUOJIAGUIDINGHUOZHEBENDANWEINEIBUGUIDINGDEQITAQINGXING。

DISANSHITIAO  NEIBUSHENJIRENYUANYINLVXINGZHIZESHOUDAODAJI、BAOFU、XIANHAIDE,DANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)YINGDANGJISHICAIQUBAOHUCUOSHI,BINGDUIXIANGGUANZERENRENYUANJINXINGCHULI;SHEXIANFANZUIDE,YISONGSIFAJIGUANYIFAZHUIJIUXINGSHIZEREN。

第七章  附  则

DISANSHIYITIAO  BENGUIDINGSUOCHENGGUOYOUQIYESHIZHIGUOYOUHEGUOYOUZIBENZHANKONGGUDIWEIHUOZHEZHUDAODIWEIDEQIYE、JINRONGJIGOU。

DISANSHIERTIAO  BUSHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEIDENEIBUSHENJIGONGZUO,KEYICANZHAOBENGUIDINGZHIXING。

DISANSHISANTIAO  BENGUIDINGYOUSHENJISHUFUZEJIESHI。

天博体育官网DISANSHISITIAO  BENGUIDINGZI2018NIAN3YUE1RIQISHIXING。SHENJISHUYU2003NIAN3YUE4RIFABUDE《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》(2003NIANSHENJISHUDI4HAOLING)TONGSHIFEIZHI。


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