中科环保: 内部审计管理规定

Core Viewpoint - The document outlines the internal audit regulations for Beijing Zhongke Runyu Environmental Protection Technology Co., Ltd., emphasizing the establishment of a robust internal audit system to enhance supervision, risk control, and ensure the company's sustainable development in line with national standards and regulations [1][2]. Group 1: Internal Audit Structure and Responsibilities - The company must establish an independent internal audit department responsible for supervising the implementation of internal control systems and the authenticity of financial information [1][2]. - The internal audit department reports to the audit committee and must maintain independence from the financial management department [1][3]. - The audit committee is tasked with guiding and supervising the internal audit department, reviewing annual audit plans, and ensuring the implementation of audit findings [3][5]. Group 2: Audit Procedures and Reporting - Internal audit personnel are required to conduct independent and objective supervision of financial activities, risk management, and internal controls [2][4]. - The internal audit department must submit at least one internal audit report annually to the audit committee, detailing the execution of audit plans and any identified issues [4][14]. - The internal audit department has the authority to request relevant documents and attend meetings related to audit matters [8][9]. Group 3: Compliance and Accountability - The company must ensure that all internal audit findings are addressed, with specific responsibilities assigned for rectifying identified issues [12][13]. - Any refusal to cooperate with the internal audit process or failure to correct identified problems may lead to disciplinary actions against responsible personnel [13][14]. - The internal audit results can be used as a basis for evaluating and making decisions regarding personnel management and accountability [36][39].