中天火箭: 陕西中天火箭技术股份有限公司内部审计管理规定

General Provisions - The internal audit management regulations aim to strengthen the internal audit work of Shaanxi Zhongtian Rocket Technology Co., Ltd., enhance the supervisory role of internal audits, and provide reliable information for management decisions [1][2] - Internal audit is defined as the evaluation activities conducted by the internal audit department or personnel to assess the effectiveness of internal controls, the authenticity and completeness of financial information, and the legality and compliance of significant business activities [1][2] Internal Audit Department and Personnel - The company establishes an internal audit department (referred to as "Audit Department") under the leadership of the Audit Committee, responsible for reporting to the Audit Committee and independently exercising internal audit supervision [2] - The Audit Department must be staffed with personnel suitable for the company's audit tasks, and the head of the department must be a full-time position nominated by the Audit Committee and appointed by the Board of Directors [2][3] - Audit personnel are required to adhere to principles of objectivity, integrity, and confidentiality, and must not accept gifts or benefits from audited departments [2][3] Responsibilities and Authority of Internal Audit - The Audit Department is responsible for evaluating the completeness and effectiveness of internal control systems across the company and its subsidiaries, auditing financial and economic data for legality and compliance, and assisting in establishing anti-fraud mechanisms [3][4] - The Audit Department has the authority to request relevant documents, examine various financial records, conduct investigations, and propose corrective actions for any identified issues [4][5] Internal Audit Procedures and Requirements - The internal audit process includes determining audit priorities, notifying audited departments, collecting evidence, drafting audit reports, and ensuring compliance with audit recommendations [5][6] - The Audit Department must submit an annual audit work plan and report to the Audit Committee, covering significant transactions and compliance with financial reporting and disclosure requirements [6][7] Accountability and Protection of Audit Personnel - The company is committed to protecting audit personnel from retaliation and ensuring that any misconduct by audited units is addressed appropriately [9][10] - Serious violations of internal control and management practices may lead to disciplinary actions against responsible personnel [9][10]