真视通: 内部审计制度（2025年6月修订）

General Principles - The internal audit system aims to standardize and ensure the effectiveness of internal audit supervision, improve audit quality, and enhance internal control management, economic management, and economic efficiency [2][3] - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [2][3] Internal Audit Organization and Personnel - The company establishes an audit committee under the board of directors, composed entirely of directors, with independent directors in the majority [5][6] - The internal audit department operates independently and is responsible for supervising the authenticity and completeness of financial information and the implementation of internal control systems [6][7] - The internal audit department must maintain independence and should not be under the leadership of the finance department [8] Responsibilities and Requirements of Internal Audit - The audit committee guides and supervises the internal audit department, meeting at least quarterly to review plans and reports [15][16] - The internal audit department is responsible for evaluating the completeness and effectiveness of internal control systems across various company entities [16][17] - Internal audit personnel must possess relevant professional knowledge and skills related to auditing, accounting, and economic management [8][9] Implementation of Internal Audit Work - The internal audit department must submit an annual work plan to the audit committee two months before the end of each accounting year [17][18] - The department is required to conduct audits on significant financial transactions, including large non-recurring cash flows, external investments, and related party transactions [18][19] - Audit evidence must be sufficient, relevant, and reliable, and all audit work must be documented properly [19] Information Disclosure - The audit committee must issue an annual internal control evaluation report based on the internal audit department's findings [36][37] - The company is required to disclose the internal control evaluation report and any significant deficiencies or risks identified during the audit process [39][40]