北鼎股份: 2024年度内部控制审计报告

Core Viewpoint - The internal control audit report for Shenzhen Beiding Crystal Technology Co., Ltd. indicates that the company maintained effective internal controls over financial reporting as of December 31, 2024, in accordance with relevant regulations and standards [2][4]. Group 1: Responsibilities - The responsibility for establishing and implementing effective internal controls lies with the company's board of directors [1]. - The registered accountants are responsible for expressing an opinion on the effectiveness of internal controls based on the audit [1][2]. Group 2: Internal Control Limitations - Internal controls have inherent limitations and may not prevent or detect misstatements [1][4]. - Changes in circumstances may render internal controls inappropriate or reduce adherence to control policies and procedures [4]. Group 3: Evaluation Conclusion - As of the evaluation date, there were no significant deficiencies in financial reporting internal controls identified [4][6]. - The company also reported no significant deficiencies in non-financial reporting internal controls [4][9]. Group 4: Evaluation Scope and Methodology - The evaluation covered all major units, businesses, and high-risk areas, with total assets and revenues included in the evaluation scope accounting for 100% of the consolidated financial statements [5][6]. - High-risk areas included challenges from increasing consumer demands, intensified market competition, and risks associated with product quality and safety [5]. Group 5: Deficiency Recognition Standards - The company established quantitative and qualitative standards for recognizing internal control deficiencies, with specific thresholds based on revenue and total assets [6][8]. - A deficiency is classified as significant if it could lead to a misstatement exceeding 2% of revenue or total assets [7][8].