科沃斯: 内部审计制度（2025年5月）

General Principles - The internal audit system of the company is established to standardize internal audit work and ensure the internal audit institution exercises its powers according to relevant laws and regulations [1][2] - The internal audit system is designed to prevent and control risks, enhance the reliability of information disclosure, and protect the legitimate rights and interests of investors [4][5] Organization and Personnel - The internal audit institution is responsible to the board of directors and reports its work to the audit committee [3] - The internal audit institution must maintain independence and should not be under the leadership of the finance department [3] Responsibilities and Requirements - Internal audit refers to the evaluation activities conducted by the internal audit institution on the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [4] - The board of directors is responsible for the formulation and effective execution of the internal control system [4][8] - The audit committee is responsible for reviewing financial information and supervising internal and external audit work [4] Specific Implementation - The internal audit institution should focus on the integrity, rationality, and effectiveness of internal control systems and conduct checks at least every six months [6][7] - The internal audit institution is required to report on the execution of the internal audit plan and any issues discovered during the audit process [7][10] Information Disclosure - The audit committee must issue an annual internal control evaluation report based on the evaluation report from the internal audit institution [6][10] - The company is required to disclose the annual internal control evaluation report and the internal control audit report from the accounting firm simultaneously with the annual report [10]