宏和科技: 宏和科技内部审计制度

Core Viewpoint - The internal audit system of Honghe Electronic Materials Technology Co., Ltd. aims to enhance corporate governance, improve management levels, and ensure compliance with laws and regulations [2][3]. Group 1: General Principles - The internal audit system is established to strengthen communication between the company and its subsidiaries, promote standardization, and enhance supervision [2]. - The internal audit department operates under the direct leadership of the board of directors and is responsible for supervising various business activities, risk management, internal controls, and financial information [2][3]. Group 2: Audit Department and Personnel - The audit department must maintain independence and cannot be under the financial department's leadership [3]. - Audit personnel are required to possess relevant legal knowledge, auditing theory, and familiarity with the company's regulations and operations [3][4]. Group 3: Audit Responsibilities - The audit department is responsible for auditing the financial activities and management of the company and its subsidiaries [12]. - The audit committee supervises and evaluates the internal audit work, ensuring effective operation and reporting of significant issues to the board [5][12]. Group 4: Audit Authority - Auditors have the right to request complete financial documents and conduct inquiries with relevant personnel [16][17]. - The audit department must report any significant issues or evidence of fraud to the audit committee promptly [10][15]. Group 5: Fraud Examination and Reporting - The management is responsible for preventing and addressing fraud, while auditors should remain vigilant for potential fraud risks [20][21]. - Auditors must report any indications of fraud to the appropriate management level and suggest further investigations [8][9]. Group 6: Audit Procedures - An annual audit work plan must be prepared based on the board's requirements and the company's specific situation [25]. - Auditors are required to collect and analyze evidence meticulously during the audit process [28]. Group 7: Audit Reports and Review - After completing the audit, auditors must draft a report based on verified evidence and seek feedback from the audited unit [30][31]. - The audit report should include an overview, basis, conclusions, decisions, and recommendations for improvement [33]. Group 8: Legal Responsibilities and Rewards - Units or individuals found violating regulations may face penalties, while diligent auditors may receive recognition and rewards [38][40]. - The audit department is responsible for maintaining audit archives and ensuring compliance with legal standards [14][16].