芯源微: 《内部审计制度》

Core Viewpoint - The internal audit system of Shenyang Xinyuan Microelectronics Equipment Co., Ltd. aims to standardize and enhance the quality of internal audit work, ensuring the protection of investors' rights and interests while complying with relevant laws and regulations [2][3]. Group 1: General Principles - The internal audit is an independent evaluation of the financial and economic activities of the company and its subsidiaries, aimed at promoting economic management and achieving economic goals [2]. - The internal control system is implemented by the board of directors, audit committee, senior management, and all employees to ensure legal compliance, asset security, and the authenticity of financial reporting [2]. Group 2: Audit Organization and Personnel - The company establishes an audit committee under the board of directors, consisting of three directors, with a majority being independent directors, including at least one accounting professional [3][4]. - The internal audit department is responsible for reporting to the audit committee and must maintain independence from the finance department [4][5]. Group 3: Responsibilities and Authority of the Audit Department - The audit committee supervises the internal audit department, reviews the annual audit plan, and reports on the progress and quality of internal audit work [5][6]. - The internal audit department is tasked with evaluating the effectiveness of internal controls, auditing financial information, and ensuring compliance with laws and regulations [6][8]. Group 4: Main Tasks of Internal Audit - Internal audit encompasses financial audits, internal control audits, special audits, and audits of new projects and contracts [8][9]. - The internal audit department must assess the integrity and effectiveness of internal control systems and ensure compliance with relevant laws and regulations [9][10]. Group 5: Implementation of Internal Audit - The internal audit process includes notifying the audited units, conducting audits, and reporting findings within specified timelines [11][12]. - The internal audit department must follow up on identified issues and ensure corrective actions are taken by the responsible departments [12][13]. Group 6: Rewards and Penalties - The company recognizes and rewards internal auditors who perform their duties diligently and effectively [13][14]. - Violations of the internal audit system by audited units or personnel may result in administrative or economic penalties, and serious offenses may lead to criminal prosecution [13][14].