Article 1 These Provisions are formulated in accordance with the Audit Regulations of People's Republic of China (PRC) and the Provisions of the National Audit Office on Internal Audit and in combination with the actual situation of the agricultural system. Article 2 The internal audit of agricultural systems (including agriculture, land reclamation, aquatic products, animal husbandry, agricultural machinery, township enterprises and their directly affiliated enterprises and institutions, the same below) is an integral part of the national audit system. Administrative departments at all levels and enterprises and institutions in the national agricultural system should conscientiously implement the internal audit system in order to strengthen macro-control and internal management supervision, maintain financial discipline, improve management and improve economic efficiency. Article 3 The guiding body for internal audit of the national agricultural system is the Audit Bureau of the National Audit Office in the Ministry of Agriculture. The Audit Bureau of the National Audit Office in the Ministry of Agriculture is an agency of the National Audit Office and a functional department of the Ministry of Agriculture. Accept the dual leadership of the Audit Commission and the Ministry of Agriculture, and be responsible and report to the Audit Commission and the Ministry of Agriculture. Its basic tasks are:

1. According to the authorization of the Audit Office, on behalf of the government, audit the economic entity companies under the centralized management of the Ministry of Agriculture, enterprises and institutions directly under Beijing, overseas institutions and enterprises, and units outside Beijing designated by the Audit Office;

Two, cooperate with the industry management of the Ministry of Agriculture, organize and guide the industry audit work of the national agricultural system;

Three, organize and guide the internal audit of the national agricultural system;

4. Handle matters assigned by the leaders of the Audit Commission and the Ministry of Agriculture. Article 4 Departments of agriculture, land reclamation, aquatic products, animal husbandry, agricultural machinery, township enterprises, large and medium-sized enterprises and institutions in provinces (autonomous regions and municipalities directly under the Central Government), prefectures (prefecture-level cities) and counties (county-level cities) shall, according to management needs, set up internal audit institutions or auditors in accordance with Article 5 of the Audit Regulations of People's Republic of China (PRC), unless the audit institutions have set up dispatched offices.

Internal audit institutions and personnel at all levels in the agricultural system are responsible for the main leaders of their departments and units and report their work. Accept the guidance of audit institutions at the same level and higher levels in business. Article 5 Internal auditors.

First, the internal audit institutions at all levels in the agricultural system should maintain a reasonable personnel structure, and their quantity and quality should meet the needs of audit work. All qualified departments and units should be equipped with a certain number of auditors, accountants, economists, engineers and professionals with senior titles;

Two, the person in charge of internal audit institutions at all levels, in accordance with the provisions of the cadre management authority. Before the appointment and removal, the opinions of the superior competent business unit should be sought in advance;

Three, in accordance with the provisions of the state, to assess the professional and technical qualifications of internal auditors, the appointment of internal auditors;

Four, internal auditors should study Marxism Leninism and Mao Zedong Thought, adhere to the Four Cardinal Principles, conscientiously implement the principles and policies of the party and the state, and serve the people wholeheartedly. Actively learn business and related professional knowledge;

Five, internal auditors should audit according to law, be loyal to their duties, adhere to principles, be objective and fair, be honest and keep secrets, and shall not abuse their powers, engage in malpractices for selfish ends, neglect their duties;

Six, internal auditors independently exercise their functions and powers according to law, protected by national laws, no unit or individual may take revenge. Article 6 Basis for internal audit of agricultural system:

I. National laws, regulations and policies;

2. Local regulations formulated within the scope of statutory functions and powers that do not conflict with national laws and regulations;

3. Rules formulated by the Ministry of Agriculture and the agricultural departments of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning within the scope of statutory authority that do not violate the provisions of the state and local governments. Seventh main tasks and priorities of the internal audit institutions in the agricultural system:

First, in accordance with national laws, regulations and policies, audit and supervise the financial revenue and expenditure of the department and its subordinate units and their economic benefits. Organize and guide the industry audit of this system;

Two, responsible for organizing and leading the implementation of the internal audit work of the system and the directly affiliated units, and accepting the audit matters assigned by the leaders of the unit and entrusted by the auditing organ at the same level and the auditing organ at a higher level;

Third, departmental audit has the duality of government audit and internal audit. Organizing and guiding the industry audit of this system is the advantage of departmental audit work. The internal audit of agricultural system should focus on auditing all kinds of agricultural funds, including whether the funds allocated to agriculture at all levels and local matching funds are in place on time and in full, whether there is interception, misappropriation and misappropriation, and the economic and social benefits of the use of funds;

Four, the internal audit of enterprises and institutions in the agricultural system, based on the financial revenue and expenditure audit, focusing on the economic benefit audit, to carry out various forms of audit activities;

Five, the internal audit institutions at all levels of the agricultural system, to strengthen their own construction, formulate the system, methods and implementation details suitable for the audit work of the department and the unit;

Six, responsible for the training and assessment of audit cadres in this system and this unit. Article 8 The scope of internal audit supervision:

First, the implementation and final accounts of financial plans or budgets;

2. Economic activities related to financial revenue and expenditure and their economic benefits;

Third, the internal control system is sound and effective;

Four, the use and management of funds and property;

V. Extraction and use of special funds;

Six, the implementation of national financial regulations;

7. Audit matters related to contracting and leasing business;

Eight, the establishment of joint ventures, cooperative enterprises and cooperative projects at home and abroad, the use and management of funds and property and their benefits;

Nine, the internal audit institutions, according to the provisions of this unit, can implement the examination and approval system for relevant economic activities.