同益中: 同益中2024年度内部控制评价报告

Core Viewpoint - The internal control evaluation report of Beijing Tongyi New Material Technology Co., Ltd. indicates that as of December 31, 2024, the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial internal controls [1][2][5]. Internal Control Evaluation Conclusion - The company has confirmed that there are no significant deficiencies in financial reporting internal controls as of the evaluation date [2][3]. - The company has also reported no significant deficiencies in non-financial reporting internal controls [2][3]. - The evaluation concluded that there were no factors affecting the effectiveness of internal controls from the evaluation date to the report issuance date [2][3]. Internal Control Evaluation Work Situation - The evaluation covered all major units, businesses, and high-risk areas, with 100% of the total assets and operating income included in the evaluation scope [3][4]. - The company utilized a risk-oriented approach to determine the evaluation scope, ensuring comprehensive coverage of critical areas such as sales management, procurement management, and financial reporting management [3][4]. Internal Control Defect Recognition Standards - The company established quantitative and qualitative standards for recognizing internal control defects, with specific thresholds for major, important, and general defects based on profit, asset, and revenue metrics [4][5]. - The qualitative standards include criteria for recognizing major defects related to fraud by senior management and significant misstatements in financial reports [4][5]. Other Internal Control Related Matters - As of December 31, 2024, the company has effectively implemented internal control systems for all evaluated businesses and matters, ensuring the reliability of financial reporting and asset security [5][6]. - The company plans to focus on the internal control construction and execution of newly included evaluation scope enterprises in 2025 [5][6].