(1) Adhere to the Party's centralized and unified leadership over audit work. Internal audit shoulders the important responsibility of comprehensively supervising the economic operation of departments and units, and must uphold the leadership of the party.
(two) insist on promoting the effective implementation of major decision-making arrangements in the region, the department and the unit as the primary responsibility.
(3) Adhere to the principles and laws of internal audit. The first is auditing according to law. The second is to take the initiative. The third is to dare to face difficulties. Dare to take responsibility and reveal problems.
(4) Insist on constantly improving the internal audit organization and working mode. First of all, we must strengthen the internal audit institutions or full-time staff. The second is to innovate the audit organization. The third is to strengthen the rectification of problems found in internal audit. Fourth, we should strengthen coordination and cooperation with the national audit.
(5) Insist on building a high-quality professional internal audit team with firm belief, proficient business, pragmatic style and integrity. Selecting and strengthening internal auditors is an important responsibility of all departments and units. Select those outstanding talents with excellent ideological style, certain professional ability and good comprehensive quality to undertake internal audit work, so that the internal audit team can be continuously enriched and expanded.
(VI) Insist on giving full play to the role of the internal audit association. The internal audit association should become an important force to assist audit institutions in guiding and supervising internal audit. The National Audit Office will set up an internal audit guidance and supervision department to incorporate the guidance and supervision of internal audit into its annual work. Local audit institutions should strengthen the guidance and supervision of internal audit work in accordance with the requirements of the Provisions of the National Audit Office on Internal Audit Work.