荣成市审计局出台指导意见推进内审工作高质量发展

Group 1 - The core viewpoint of the news is the introduction of guidelines to enhance the quality of internal auditing in Rongcheng, focusing on leadership mechanisms, institutional personnel, responsibilities, and the application of audit results [1][2] Group 2 - The guidelines emphasize the establishment of a leadership mechanism for internal auditing, where the party organization and board of directors are responsible for formulating audit plans and reporting significant issues [1] - It is required that each unit set up a dedicated internal audit institution or designate an internal department to ensure independent auditing activities, prohibiting audit personnel from engaging in activities that may compromise their objectivity [1][2] Group 3 - The guidelines stress the importance of strengthening internal audit supervision, focusing on areas with concentrated power, funds, and resources, and enhancing oversight of budget execution, financial income and expenditure, economic decision-making, internal controls, and risk management [2] - A long-term mechanism for audit rectification is to be established, assigning responsibility for rectification to the audited units and their leaders, while ensuring that audit findings are utilized in performance evaluations and decision-making processes [2]