article 1 these interim provisions are formulated in accordance with the State Council's decision that the people's bank of China shall exclusively exercise the functions of the central bank and perform the duties of auditing the business work of financial institutions. Article 2 In order to ensure the normal operation of financial business activities and promote economic development, people's banks at all levels shall audit the business activities of Industrial and Commercial Bank of China, Agricultural Bank, Bank of China, China Construction Bank, insurance companies, international trust and investment companies and other financial institutions. Article 3 The People's Bank of China shall audit the business activities of financial institutions from the following aspects:

(1) The implementation of the state's economic and financial guidelines and policies;

(2) the implementation of relevant state laws, decrees, regulations and provisions of the central bank;

(3) the implementation of the credit plan, cash plan, foreign exchange plan and financial plan;

(4) information on capital operation and economic benefits;

(5) Other matters that the People's Bank of China deems necessary to be audited. Article 4 The People's Bank of China conducts comprehensive or special audits of financial institutions on a regular or irregular basis. Article 5 In order to exercise the auditing function, people's banks at all levels are required to set up auditing institutions with auditors at different levels. Conduct audit work under the leadership of bank presidents at all levels.

the head office has an audit department, which is equipped with a number of auditors at the bureau level and department level;

branches of all provinces, autonomous regions and municipalities directly under the central government shall set up audit offices, and be equipped with a number of department-level and department-level auditors;

branches of all localities, cities, prefectures and leagues have audit departments, equipped with several department-level auditors;

each county (city) sub-branch has an audit unit, with a number of share-level auditors.

branches of provinces, autonomous regions and municipalities directly under the central government may set up deputy governor-level chief auditors. Article 6 Auditors at all levels of the People's Bank of China shall be appointed and removed according to the management authority of cadres respectively, and audit certificates uniformly printed by the head office shall be issued. Article 7 the auditors of the people's bank of China have the following powers when performing audit tasks:

(1) to consult various vouchers, account books, statements and other materials of the audited entity;

(2) check the cash, gold, silver, foreign currency, securities and certificates in the business treasury of the audited entity and the issuing funds in the agency issuing treasury, and if necessary, seal them before checking them;

(3) attending relevant meetings of the audited entity and consulting relevant documents;

(4) instruct relevant units and personnel to actively cooperate with the audit work; It is suggested that the relevant units should investigate the responsibility of those who obstruct, refuse and destroy the audit work;

(5) put forward opinions on stopping, correcting and handling the improper business activities of the audited entity. Eighth audit work, should determine the audit object and content, draw up the audit plan, appoint the person in charge, approved by the relevant leaders. The auditor shall present the letter of introduction and audit certificate to the audited entity.

when necessary, the auditors of the audited unit and its superior unit can be recruited to participate. Article 9 A report shall be written at the end of each audit. Suggestions for improvement can be put forward for the problems existing in the audited units. In violation of national policies and laws, it is necessary to take economic sanctions such as stopping loans, recovering loans, and freezing deposits, which should be reported to the sending bank for approval. If the circumstances are serious and it must be ordered to suspend business, it should be reported to the head office for approval step by step. At the same time, if the personnel who seriously violate the financial discipline need to be given disciplinary action, they should make suggestions to the relevant departments through the dispatching bank.

if the audited entity has any objection to the handling opinions, it shall submit it to the people's bank at a higher level for a ruling. Article 1 Auditors at all levels of the People's Bank of China shall be realistic, adhere to principles, be loyal to their duties and act according to law. Eleventh people's banks at all levels shall commend and reward the units and individuals that have made outstanding achievements in audit work; Those who divulge state secrets, take advantage of their powers, seek personal gain, neglect their duties or seriously neglect their duties should be punished. Article 12 In order to facilitate the audit work, financial institutions at all levels and business departments of the People's Bank of China shall submit reports on credit plans, cash plans, foreign exchange plans, financial plans and their implementation, monthly, quarterly and annual accounting statements, and relevant business rules and regulations to the audit department of the People's Bank of China at the same level. Article 13 The auditing departments at all levels of the People's Bank of China shall provide professional guidance to the auditing departments of financial institutions at the same level. Article 14 Audit departments at all levels of the People's Bank of China shall also audit the business activities and financial revenues and expenditures of this system. Fifteenth the Interim Provisions shall come into force as of the date of promulgation.