中科环保: 内部控制管理制度

Core Viewpoint - The company aims to strengthen and standardize its internal control management system to enhance operational management and risk prevention capabilities, ensuring sustainable and healthy development [2][3]. Group 1: Internal Control Objectives - The internal control objectives include compliance with laws and regulations, asset security, information authenticity, operational effectiveness, and strategic assurance [2][3]. Group 2: Principles of Internal Control - The internal control should adhere to principles of comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [3]. Group 3: Internal Control Structure - The internal control management structure consists of the board of directors, audit committee, management team, internal control management department, operational departments, and supervisory departments [7][8]. Group 4: Key Elements of Internal Control - Key elements of internal control include internal environment, risk assessment, control activities, information and communication, and internal supervision [4]. Group 5: Risk Management - The company will identify and assess risks through a systematic approach, determining risk response strategies such as avoidance, reduction, sharing, and acceptance [11][12]. Group 6: Internal Control Manual - An internal control manual will be established to serve as a guideline for internal control practices, detailing risk content and control activities for each process [12][13]. Group 7: Training and Evaluation - Regular training will be conducted to ensure understanding of internal control measures, and internal audits will evaluate the effectiveness of the internal control system [14][15]. Group 8: Document Management - Internal control documents must be properly maintained and archived for at least ten years to ensure verifiability of the internal control processes [33].