ST智云: 内部审计制度

Core Points - The company has established an internal audit system to enhance audit quality and ensure regular and institutionalized internal auditing [1][2] - The internal audit department is responsible for supervising and inspecting the company's business activities, risk management, internal controls, and financial information [2][3] - The audit committee of the board plays a crucial role in guiding and supervising the internal audit department's work [3][4] Group 1: Internal Audit Structure - The company has set up an audit department that reports to the board of directors and the audit committee [2][3] - The audit department must maintain independence and cannot be under the leadership of the finance department [2][4] - The audit department is responsible for evaluating the effectiveness of internal controls and compliance with financial regulations [4][5] Group 2: Audit Responsibilities - The audit department conducts audits on the completeness, rationality, and effectiveness of internal control systems across various departments and subsidiaries [4][5] - It is required to report at least quarterly to the board or the audit committee on the execution of the internal audit plan and any issues discovered [5][6] - The audit department must cooperate with external audit firms and provide necessary support [5][6] Group 3: Audit Procedures and Reporting - The audit department must submit an annual internal audit work plan two months before the end of each fiscal year and an annual report two months after the fiscal year ends [6][7] - Audit projects are initiated based on the audit committee's approval, and the audit department must notify the audited units three days prior to the audit [10][11] - The audit department is required to maintain detailed records of audit evidence and findings, which must be documented and archived [24][25] Group 4: Internal Control Evaluation - The audit department is responsible for evaluating the effectiveness of internal controls and must report any significant deficiencies or risks to the board or audit committee [13][14] - The evaluation report should include the purpose, scope, conclusions, and recommendations for improving internal controls [13][14] - The company must disclose any significant deficiencies in internal controls to the stock exchange if identified [14][19] Group 5: Compliance and Penalties - The audit committee is tasked with overseeing compliance and may recommend penalties for departments or individuals who obstruct the audit process [31][32] - Internal audit staff are protected by law from retaliation for performing their duties [8][31] - Violations of the internal audit regulations may result in disciplinary actions or economic penalties [31][32]