Yingkou Municipal Audit Bureau's operational guide for rectifying problems found in audits.
Yingshenfa [2023] No. 4.
In order to fully implement the spirit of the General Office of the Communist Party of China and the General Office of the Communist Party of China on establishing and improving the long-term mechanism for audit rectification, further promote the implementation of the rectification of the problems identified by the audit, and effectively solve the problems of vague identification and difficulty in defining the audit rectification results, according to the "Audit Law of the People's Republic of China", "National Auditing Standards", "Interim Measures for Audit Rectification Work in Liaoning Province", "Guidelines for Supervision and Rectification of Audit Rectification Work by Audit Institutions in Liaoning Province" and "Interim Provisions on Audit Rectification Work in Yingkou City", And learn from the rectification practices of other provinces and cities to formulate the "Yingkou Municipal Audit Bureau Audit Rectification Operational Guide" (hereinafter referred to as the "Operational Guide").
The "Operation Guide" lists common audit problems and gives corresponding rectification operation standards, which can be referred to and implemented by audit institutions and rectification responsible units. The "Operation Guide" only provides a general reference for the identification of audit rectification, and the specific rectification requirements for each problem shall be clarified by the audit team in the audit report and the attached "List of Audit Findings" on the basis of the audit facts, the circumstances of the problems, and the consequences. For problems that are caused by objective reasons, do not have the conditions for rectification, and cannot be thoroughly rectified, as well as those that have performed legal procedures or been transferred to the Commission for Discipline Inspection and other relevant departments for handling, the audit team may consider considering that the rectification has been completed according to the specific circumstances. The rectification of problems found in the audit at a higher level should be implemented in accordance with the relevant requirements of the audit organ at a higher level. The "Operational Guidelines" will be revised in a timely manner in accordance with the spirit of the relevant national and provincial audit rectification standards.
*: Yingkou Municipal Audit Bureau.