Core Points - The document outlines the internal audit system of Shenzhen Huabao New Energy Co., Ltd, aiming to enhance audit quality and protect investors' rights [1][2] - The internal audit department operates independently from other departments and is responsible for evaluating risk management, control, and governance processes [2][3] - The internal audit committee supervises the internal audit department and ensures compliance with relevant laws and regulations [11][12] Group 1: Internal Audit Structure - The internal audit department is named the Internal Control Audit Department and is independent from the finance department [2][3] - The head of the internal audit department is appointed by the audit committee and is responsible for assisting the board of directors [8][9] - Internal audit personnel must adhere to principles of objectivity, confidentiality, and professional standards [9][10] Group 2: Responsibilities and Scope - The internal audit department evaluates the effectiveness of internal controls and reports any significant deficiencies directly to the board and audit committee [3][4] - The scope of internal audits includes assessing the integrity and effectiveness of internal control systems across all departments and subsidiaries [4][5] - The department is required to report at least quarterly to the audit committee on audit plans and findings [4][5] Group 3: Audit Procedures and Reporting - Internal audit procedures include planning, implementation, and reporting phases, ensuring thorough investigation and documentation of findings [14][15] - The internal audit department must submit an annual audit report to the audit committee within two months after the fiscal year-end [12][13] - The audit committee is responsible for overseeing the internal audit department's activities and ensuring compliance with established procedures [11][12] Group 4: Compliance and Evaluation - The internal audit department must evaluate the effectiveness of internal controls annually and report findings to the audit committee [17][18] - Any significant internal control deficiencies must be reported to the board, which is then responsible for disclosing these issues to the Shenzhen Stock Exchange [17][18] - The company must establish a mechanism for accountability regarding violations of internal control procedures [20]
华宝新能: 内部审计制度