海量数据: 海量数据内部审计制度

Core Viewpoint - The internal audit system of Beijing Haillong Data Technology Co., Ltd. aims to standardize internal audit work, enhance internal control and supervision, and improve the quality of internal audit work in accordance with relevant laws and regulations [1][2]. Group 1: General Principles - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls and risk management, the authenticity and completeness of financial information, and the efficiency and effectiveness of operations [1][2]. - The board of directors is responsible for establishing and implementing the internal control system, ensuring the authenticity, accuracy, and completeness of related information disclosure [1][2]. Group 2: Internal Audit Organization and Personnel - An internal audit department is established under the audit committee of the board of directors, which independently implements internal audit work and supervises the authenticity and completeness of financial information and internal control systems [2][3]. - The internal audit department must maintain independence and not be under the leadership of the finance department, with the audit committee participating in the assessment of the internal audit leader [2][3]. Group 3: Responsibilities of the Internal Audit Department - The internal audit department is responsible for evaluating the completeness, rationality, and effectiveness of internal control systems across the company and its subsidiaries [4][5]. - It must report to the audit committee at least quarterly and submit an annual internal audit report, addressing any internal control deficiencies and urging corrective measures [4][5]. Group 4: Implementation of Internal Audit Work - The internal audit department must conduct appropriate review procedures to evaluate the effectiveness of internal controls and submit an internal control assessment report at least annually [5][6]. - Internal audits should cover all business segments related to financial reporting and information disclosure, including sales, procurement, inventory management, and more [6][7]. Group 5: Internal Audit Authority - The internal audit department has the authority to participate in meetings related to significant operational and financial decisions, review relevant accounting documents, and propose improvements to internal controls [14][15]. - It can recommend administrative or economic penalties for violations of financial regulations and report significant issues to the audit committee [14][15]. Group 6: Information Disclosure - The internal audit department is responsible for the organization and implementation of internal control evaluations, which must be reported to the board of directors and disclosed alongside the annual report [19][20]. - The company must disclose the internal control evaluation report and the auditor's report on internal control effectiveness simultaneously with the annual report [21][22].