(1) Financial revenue and expenditure and related economic activities;

(2) Budget implementation and final accounts;

(three) the management and use of budgetary and extrabudgetary funds;

(four) the collection, distribution, management and use of special education funds;

(five) the management and use of fixed assets;

(6) Construction and renovation projects;

(7) Foreign-invested projects;

(eight) whether the internal control system is sound, effective and risk management;

(9) Economic management and efficiency;

(ten) the economic responsibility of the term of office of the member;

(eleven) other matters assigned by the department, the main person in charge of the unit and the higher authorities.

Eighteenth internal audit institutions of the education system audit the financial revenue and expenditure and related economic activities of the departments, units and subordinate units.

Organize or conduct special audit investigations on major issues, and report the audit findings to the leaders of the departments and units or the higher authorities. The internal audit institutions of each unit cooperate with the financial department to strengthen financial management, strictly supervise the authenticity, integrity, legality and correctness of accounting treatment of the funds of the unit, and conduct regular audit investigations.

Nineteenth internal audit institutions according to the needs of the work, with the approval of the person in charge of the department or unit, can entrust social intermediary institutions to audit related matters.

Article 20 An internal audit institution shall have the following main functions and powers when performing its audit duties:

(a) require the relevant units to submit financial revenue and expenditure plans, budget implementation, final accounts, accounting statements and other relevant documents and materials on time;

(two) to investigate the relevant matters involved in the audit from the relevant units and individuals, and to obtain relevant documents, materials and certification materials;

(3) Examining accounting vouchers and account books, etc. , check the funds and property, check the relevant electronic data and information, and conduct on-the-spot investigation of the physical objects;

(4) Participating in the formulation of relevant rules and regulations and drafting internal audit rules and regulations;

(five) to participate in the relevant meetings of the department and the unit, and to hold meetings related to audit matters;

(six) to make a temporary decision to stop the serious violations of law and discipline, serious losses and waste;

(7) Having the right to temporarily seal up accounting vouchers, accounting books, accounting statements and materials related to economic activities that may be transferred, concealed, altered or destroyed with the approval of the principal responsible person of the department or unit;

(eight) put forward suggestions to improve management and improve economic efficiency; Put forward commendation suggestions for units and personnel who have made remarkable achievements in exemplary compliance with and maintenance of financial laws and regulations; Put forward rectification and handling opinions on acts that violate laws and regulations and cause losses and waste; The relevant units and personnel who have seriously violated laws and regulations and caused serious losses and wastes are proposed to be handed over to the discipline inspection, supervision or judicial departments for handling.

Twenty-first internal audit of the education system can make use of the audit results of state audit institutions, superior internal audit institutions and social intermediary institutions; The audit results of internal audit can be provided to the relevant departments after being approved by the main person in charge of the department and the unit.