雅本化学: 内部控制制度（2025年6月）

Core Points - The internal control system of Yabont Chemical Co., Ltd. aims to strengthen risk management, improve operational efficiency, enhance information reliability, and ensure legal compliance to achieve strategic goals [2][3][4] Group 1: Objectives and Framework - The internal control objectives include risk control, operational efficiency improvement, information reliability enhancement, and legal compliance [2][3] - The internal control framework encompasses environmental control, business control, accounting system control, electronic information system control, information transmission control, and internal audit control [4][5] Group 2: Basic Elements of Internal Control - The basic elements of the internal control system include internal environment, goal setting, factor identification, risk assessment, risk response, control activities, information communication, and supervision [3][4][5] Group 3: Control Activities in Business Cycles - The internal control system covers various business cycles, including sales and collection, procurement and payment, production, fixed assets, monetary funds, related party transactions, financing, investment, research and development, and human resource management [5][6][7] Group 4: Management of Subsidiaries and Related Transactions - The company establishes control policies for managing subsidiaries, ensuring they develop their internal control systems and report significant matters to the parent company [8][9] - Related transactions must adhere to principles of honesty, equality, and fairness, with clear approval processes and disclosure requirements [10][11][12] Group 5: External Guarantees and Fundraising - The internal control for external guarantees emphasizes legality, prudence, mutual benefit, and safety, with strict risk control measures [12][13] - The company must establish a management method for fundraising, ensuring funds are used according to specified purposes and tracked for compliance [14][15] Group 6: Major Investments and Information Control - Major investments require thorough feasibility studies and risk assessments, with ongoing monitoring of project execution and financial performance [16][17] - An information disclosure management system is established to ensure timely and accurate reporting of significant information, with confidentiality measures in place [18][19] Group 7: Internal Audit and Evaluation - An internal audit department is set up to oversee business activities, risk management, and internal controls, reporting directly to the board [20][21] - The company conducts regular evaluations of its internal control effectiveness, addressing any identified deficiencies promptly [22][23]