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(2005年12月2日云南省第十届人民代表大会常务委员会第十九次会议通过)第一章总则第一条为了加强内部审计工作和监督,规范内部审计行为,维护经济秩序,提高经济效益,促进廉政建设,根据《中华人民共和国审计法》和有关法律、法规,结合本省实际,制定本条例。第二条本条例所称的内部审计是指单位内部审计机构和人员独立客观地监督和评价本单位及所属单位财政、财务收支及其他经济活动的真实性、合法性和效益性的行为。
(Adopted at the 19th Meeting of the Standing Committee of Yunnan Tenth People’s Congress on December 2, 2005) Chapter I General Provisions Article 1 In order to strengthen internal audit work and supervision, regulate internal audit activities, safeguard economic order and increase economy Benefit and promote the building of an honest and clean government. These Regulations are formulated in accordance with the Audit Law of the People’s Republic of China and other relevant laws and regulations in the light of the actual conditions of the province. Article 2 The term “internal audit” as mentioned in these Regulations refers to the independent, objective and objective supervision and evaluation of the authenticity, legality and effectiveness of the financial, financial revenues and expenditures and other economic activities of the unit and its subordinate units by the internal audit institutions and personnel of the unit.