金富科技: 内部审计制度

General Principles - The company establishes internal audit regulations to enhance supervision, prevent risks, and ensure compliance with laws and regulations [2][3] - The internal audit applies to all business segments related to financial reporting and information disclosure within the company and its subsidiaries [2][3] Internal Audit Definition and Objectives - Internal audit is defined as an evaluation activity conducted by the company's internal audit personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [2][3] - The objectives of internal control include ensuring the effectiveness of business operations, the integrity of financial reporting, and compliance with laws and regulations [3][5] Responsibilities of the Board and Audit Committee - The board of directors is responsible for establishing and implementing internal control systems, ensuring the accuracy and completeness of related disclosures [3][4] - An audit committee is established under the board to oversee the internal audit department and ensure its independence [4][6] Internal Audit Department Structure - The company has an internal audit department that reports directly to the audit committee and is responsible for supervising business activities, risk management, and financial information [4][6] - The internal audit department must maintain independence from the finance department and is required to have qualified personnel [4][6] Audit Procedures and Reporting - The internal audit department must submit an annual audit plan and report to the audit committee, including significant issues and audit findings [7][11] - Audit reports undergo a three-tier review process and must be communicated to the audited units for feedback [11][12] Evaluation of Internal Controls - The internal audit department evaluates the effectiveness of internal controls related to financial reporting and information disclosure at least annually [24][25] - The evaluation report must include the purpose, scope, conclusions, and recommendations for improving internal controls [24][25] Specific Audit Focus Areas - The internal audit department focuses on significant transactions such as external investments, asset purchases and sales, guarantees, and related party transactions [27][28][29] - Regular audits of fundraising usage and compliance with regulations are mandated [31] Compliance and Accountability - The company must establish mechanisms for accountability and performance evaluation of the internal audit personnel [40][41] - Violations of the audit regulations may result in disciplinary actions against responsible individuals [42][43]