chapter I general provisions article 1 these measures are formulated in accordance with the audit law of the people's Republic of China, the regulations on the implementation of the audit law of the people's Republic of China, the regulations on audit supervision of Chongqing municipality and relevant laws and regulations in order to strengthen internal audit work, standardize internal audit behavior, improve the quality of internal audit work and give full play to the role of internal audit. Article 2 These Measures shall apply to the internal audit work carried out by state organs, institutions, social organizations, enterprises and financial institutions (hereinafter referred to as units) that are subject to audit supervision by audit institutions in this Municipality according to law, and the professional guidance and supervision of audit institutions on internal audit work.

the term "internal audit" as mentioned in these measures refers to the activities of the unit to implement major economic policies and measures, financial revenue and expenditure, internal control and risk management and other related economic activities, and to implement independent and objective supervision, evaluation and suggestions, so as to promote the unit to improve its governance and achieve its goals. Where laws and regulations provide otherwise, such provisions shall prevail. Article 3 The people's governments of cities, districts and counties (autonomous counties) shall strengthen their leadership over internal audit.

the municipal audit institutions are responsible for the business guidance and supervision of the city's internal audit work, and the county (autonomous county) audit institutions are responsible for the business guidance and supervision of the internal audit work at the corresponding level. Article 4 Units shall carry out internal audit work, establish and improve the internal audit system, clarify the leadership system of internal audit work, strengthen the establishment and staffing of internal audit institutions, guarantee the funds for internal audit work, promote the informatization construction of internal audit, and strengthen the application of internal audit results and accountability. Article 5 Internal audit institutions and personnel shall carry out internal audit work in accordance with relevant laws and regulations, these Measures and professional standards for internal audit, be loyal to their duties, adhere to principles, be objective and fair, be honest and keep secrets. Article 6 An internal audit association established according to law is a self-regulatory organization in the internal audit industry. It conducts activities in accordance with laws, regulations, rules and articles of association, accepts the professional guidance of audit institutions, guides and regulates the professional behaviors of internal audit institutions and personnel, and safeguards the legitimate rights and interests of its members. Chapter ii management of internal audit institutions and personnel article 7 a unit shall establish or define an internal audit institution in one of the following ways:

(1) establish an independent internal audit institution;

(2) set up an internal audit institution with co-located offices;

(3) Identify other internal institutions that perform internal audit duties.

large and medium-sized enterprises and financial institutions in which state-owned enterprises and state-owned capital occupy a controlling position or a dominant position shall set up independent internal audit institutions or internal audit institutions co-located.

state organs, institutions and social organizations shall, according to the needs of their work, set up independent internal audit institutions or internal audit institutions with joint offices.

the establishment of an independent internal audit institution or an internal audit institution co-located by the unit shall be submitted for approval in accordance with the prescribed procedures. Article 8 A unit that establishes an independent internal audit institution or an internal audit institution that co-operates shall be equipped with full-time internal auditors that meet the requirements of internal audit work.

units that perform internal audit duties by other internal institutions shall be equipped with full-time or part-time internal auditors that meet the requirements of internal audit work. Article 9 An internal audit institution shall carry out its work under the direct leadership of the principal person in charge of the unit, be responsible to it and report its work.

the internal audit institution shall report to the party Committee (party group) of the unit on major issues such as internal audit work planning, annual audit project plan, handling of violations, transfer of violations of discipline and law, and audit rectification. Article 11 A unit shall establish the system of chief auditor in accordance with relevant regulations.

the chief auditor assists the principal person in charge of the unit to manage the internal audit. Eleventh internal auditors should have the professional ability to engage in audit work. The person in charge of an internal audit institution shall have professional background in auditing, accounting, economy, law and other fields or relevant management experience.

the unit shall support and guarantee the internal auditors to receive continuing education, obtain relevant technical titles or professional qualifications, and improve their professional competence.

encourage units to carry out internal audit business training and theoretical research. Article 12 Internal audit institutions and personnel shall independently perform their internal audit duties.

the unit shall not arrange internal audit institutions and personnel to engage in work that may affect the independent and objective performance of internal audit duties.

no organization or individual may interfere with or hinder the development of internal audit work, or strike or retaliate against internal auditors. Article 13 when handling audit matters, internal auditors shall apply for withdrawal under any of the following circumstances, and the auditee also has the right to apply for withdrawal of internal auditors:

(1) having husband-wife relationship, lineal consanguineous relationship, collateral blood relationship within three generations and close in-laws relationship with the person in charge of the auditee or the relevant person in charge;

(2) having an economic interest relationship with the audited object or the audited item;

(3) having other interests with the auditee, the auditee, the person in charge of the auditee or the relevant person in charge, which may affect the impartial execution of official duties.

the withdrawal of internal auditors is decided by the person in charge of the internal audit institution; The withdrawal of the person in charge of the internal audit institution shall be decided by the principal person in charge of the unit.