(1) internal control system, including management system and software control technology;
(2) Data recorded on various carriers, including paper, electromagnetic and photoelectric vouchers, account books, statements, etc.;
(3) Application software and its technical documents, including all kinds of computer application software for managing finance, financial information and related economic activities. Article 4 Audit institutions have the right to inspect and obtain the carrier data, application software and technical documents of the computer internal control system related to the audit, and the audited entity shall provide them truthfully. If it belongs to evidence collection materials, it shall be signed and sealed by the audited entity and relevant personnel.
The auditee shall, in accordance with the requirements of audit institutions, provide necessary working conditions for the implementation of computer audit. Article 5 In the process of computer auditing, audit institutions shall require the auditees to stop using computer systems if they find that the auditees or individuals use computer technology to violate financial laws and regulations and seriously damage the national interests. When the stop is invalid, notify the financial department or the bank to suspend the disbursement of relevant funds. Article 6 Audit institutions may deal with auditees who refuse, obstruct or destroy the implementation of computer audit on site and fail to provide necessary working conditions and relevant carrier materials for computer audit in accordance with the relevant provisions of the audit regulations. Article 7 Auditors shall not destroy the computer system of the auditee during the audit; The information obtained shall be kept confidential and shall not be used for purposes unrelated to the audit work. Article 8 The National Audit Office shall be responsible for the interpretation of these Provisions. Article 9 These Provisions shall come into force as of the date of promulgation.