迪哲医药: 迪哲医药：内部审计制度

Core Points - The internal audit system aims to enhance corporate governance, standardize economic behavior, protect shareholder rights, and improve audit quality [1] - The internal audit department operates independently under the direct leadership of the board of directors and the audit committee, ensuring no interference from other departments [2][6] - Internal auditors must possess strong professional skills and adhere to ethical standards, maintaining independence and objectivity in their work [3][10] Group 1: Internal Audit Structure - The company has established an internal audit department responsible for supervising financial and operational activities of the company and its subsidiaries [2] - The internal audit department must remain independent and not be under the financial department's leadership [2] - The audit committee can commission the internal audit department for financial inspections when deemed necessary [7] Group 2: Responsibilities of Internal Audit - The internal audit department evaluates the effectiveness of internal controls and compliance with laws and regulations [4][6] - It is responsible for reporting significant issues directly to the audit committee and providing quarterly updates on audit plans and findings [4][5] - The department must focus on areas such as fraud prevention, financial reporting, and compliance with internal control systems [5][6] Group 3: Audit Procedures - The internal audit department develops an annual audit plan based on company priorities and past performance [11] - Audits are conducted following a structured process, including notifying the audited unit and documenting findings accurately [11][12] - Audit reports must be clear, supported by evidence, and accessible to non-professionals [12][36]