神州泰岳: 内部审计制度

Core Points - The article outlines the internal audit system of Beijing Shenzhou Taiyue Software Co., Ltd, aiming to enhance audit quality and protect investor rights [1][2] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1][2] - The establishment of an audit committee under the board of directors is mandated, consisting of three non-executive directors, including two independent directors [1][2] General Provisions - The internal audit department must maintain independence and not be under the financial department's leadership [2] - The audit committee is responsible for guiding and supervising the internal audit department's work, reviewing annual audit plans, and reporting significant issues to the board [2][3] - The internal audit department is tasked with evaluating the completeness and effectiveness of internal controls across the company and its subsidiaries [2][3] Responsibilities and Requirements - The internal audit department must report at least quarterly to the audit committee, detailing the execution of audit plans and any issues discovered [2][3] - The internal audit work should cover all business processes related to financial reporting and information disclosure, including sales, procurement, inventory, and asset management [3][4] - Audit evidence must be sufficient, relevant, and reliable, with detailed records maintained for ten years [3][4] Specific Implementation - The internal audit department is required to submit an annual audit work plan two months before the fiscal year-end and a report two months after the fiscal year-end [3][4] - The department must focus on significant external investments, asset purchases and sales, guarantees, related transactions, and the use of raised funds in its annual work plan [3][4] - Internal controls related to financial reporting and information disclosure must be evaluated, with any deficiencies reported to the audit committee [4][5] Audit Procedures - The internal audit department has the authority to conduct audits, request cooperation from audited units, and adjust audit objectives as necessary [4][5] - Audits of significant external investments must ensure compliance with approval procedures and assess the feasibility and risks of major projects [5][6] - The department must also audit the use of raised funds, ensuring compliance with investment plans and preventing misuse [6][7] Information Disclosure - The audit committee must issue an annual self-evaluation report on internal controls based on the internal audit department's findings [10][11] - The board of directors is responsible for reviewing the self-evaluation report and ensuring compliance with regulatory requirements [11][12] - Any significant issues identified in the internal audit must be reported to the Shenzhen Stock Exchange [12]