福成股份: 福成股份：内控审计部制度

Core Viewpoint - The internal control audit system of Hebei Fucheng Wufeng Food Co., Ltd. aims to enhance the efficiency and effectiveness of internal control audits, ensuring compliance with relevant laws and regulations while promoting corporate governance and value creation [1][2]. Group 1: Internal Control Audit Objectives - The internal control audit is an independent and objective activity that evaluates the appropriateness and effectiveness of the company's business activities, internal controls, and risk management [1][2]. - The internal control audit department (referred to as "Audit Department") is established to maintain independence and is not subordinate to the finance department [1][2]. Group 2: Responsibilities of the Audit Department - The Audit Department is responsible for formulating internal audit management systems, conducting comprehensive checks on economic and management activities, and providing improvement suggestions [2][6]. - The Audit Department reports to the Board of Directors' Audit Committee and is responsible for the audit work of all subsidiaries and branches [2][5]. Group 3: Personnel Requirements - The company must equip the Audit Department with personnel who possess the necessary professional ethics, capabilities, and experience [3][4]. - Audit personnel must maintain independence and avoid conflicts of interest, ensuring objective execution of their duties [3][5]. Group 4: Audit Procedures and Reporting - The Audit Department must submit an annual audit work plan to the Audit Committee one month before the end of each year and a report on the audit work within two months after the year-end [6][7]. - Audit findings related to significant issues such as asset acquisitions, related transactions, and compliance must be reported quarterly to the Audit Committee [7][8]. Group 5: Rights and Powers of the Audit Department - The Audit Department has the authority to independently determine the scope and objects of audits, access all company documents, and request necessary information from audited units [8][9]. - The Audit Department can propose penalties for personnel involved in violations and recommend legal actions for serious offenses [9][13]. Group 6: Information Disclosure - The Audit Committee must issue an annual internal control evaluation report based on the Audit Department's findings, which includes the overall situation of internal control evaluation and any identified deficiencies [14][38]. - The company must disclose the internal control evaluation report alongside its annual report, ensuring transparency regarding the effectiveness of internal controls [14][39].