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鄂政发[1995]125号 1995年9月16日现将《审计署关于内部审计工作的规定》转发你们,请遵照执行。审计署关于内部审计工作的规定第一条根据《中华人民共和国审计法》,为了建立健全内部审计制度,加强内部审计工作,制定本规定。第二条内部审计是部门、单位实施内部监督,依法检查会计帐目及其相关资产,监督财政收支和财务收支真实、合法、效益的活动。国务院各部门和地方人民政府各部门、国有的金
Ezhengfa [1995] No.125 September 16, 1995 Now “the Audit Commission on the provisions of the internal audit work,” forward you, please follow the implementation. The provisions of the Audit Commission on Internal Auditing Article 1 According to the Audit Law of the People’s Republic of China, this regulation is formulated in order to establish and perfect the internal audit system and strengthen the internal audit work. Article 2 Internal auditing is the activity in which departments and units implement internal supervision, check accounting books and their related assets in accordance with the law, and supervise the authenticity, lawfulness and effectiveness of financial revenues and expenditures and financial revenues and expenditures. State Council departments and local people’s government departments, state-owned gold