海大集团: 内部审计制度

Core Viewpoint - The internal audit system of Guangdong Haid Group Co., Ltd. is designed to enhance internal control, improve corporate governance, and protect the legal rights of the company and its shareholders [1][2]. Group 1: Internal Audit Responsibilities - The Audit Committee is responsible for evaluating the effectiveness of internal controls and the implementation of internal audit work across the company and its subsidiaries [1][2]. - The internal audit department must conduct independent and objective evaluations of the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1][2]. - The Audit Center must maintain independence and is not to be under the leadership of the finance department, ensuring its budget is guaranteed by the company [1][2][3]. Group 2: Reporting and Communication - The Audit Center is required to report at least quarterly to the Board or Audit Committee on the execution of the internal audit plan and any issues discovered [2][3]. - The Audit Committee must oversee the Audit Center and ensure that it conducts checks on significant events such as fundraising, related transactions, and major financial dealings [2][3][4]. - The Audit Committee must provide written assessments of the effectiveness of internal controls based on reports from the Audit Center and disclose any significant deficiencies or risks to the Shenzhen Stock Exchange [3][4]. Group 3: Internal Audit Procedures - The internal audit process includes determining annual audit priorities, notifying audited entities, and collecting evidence to form audit conclusions [4][5]. - The scope of internal control reviews includes the establishment and implementation of internal control systems related to financial reporting and information disclosure [5][6]. - The Audit Center must ensure that any identified issues are rectified by the audited units within a specified timeframe and follow up on the implementation of corrective measures [5][6]. Group 4: Rewards and Penalties - The company will reward audit personnel who perform their duties diligently and contribute significantly to the organization [6]. - Penalties will be imposed on units or individuals who obstruct or fail to cooperate with internal audits, provide false information, or do not correct identified issues [6][7]. - Serious violations, such as embezzlement or leaking company secrets, will lead to disciplinary actions and potential legal consequences [6][7].