翱捷科技: 内部审计制度

Core Viewpoint - The internal audit system of Aojie Technology Co., Ltd. is established to enhance internal supervision and risk control, ensuring compliance with national laws and regulations, and protecting the legitimate rights and interests of all shareholders, including minority investors [1][2]. Group 1: Internal Audit Structure - The company has an Audit Committee under the Board of Directors to guide and supervise the establishment and implementation of the internal audit system [2][3]. - The Audit Department operates independently under the Audit Committee, responsible for supervising business activities, risk management, internal controls, and financial information [2][3]. - The Audit Department must maintain independence and not be under the leadership of the finance department [2][3]. Group 2: Responsibilities of the Audit Committee - The Audit Committee is responsible for guiding and supervising the internal audit system, reviewing annual internal audit plans, and ensuring the implementation of these plans [3][4]. - The Committee must report on the progress and quality of internal audit work, including any significant issues discovered [3][4]. Group 3: Responsibilities of the Audit Department - The Audit Department evaluates the completeness and effectiveness of internal control systems across the company and its subsidiaries [4][5]. - It is required to report at least quarterly to the Audit Committee on the execution of the internal audit plan and any issues found [4][5]. - The Department must submit annual and semi-annual internal audit reports to the Audit Committee [4][5]. Group 4: Audit Procedures - The Audit Department must prepare an annual audit work plan, which requires approval from the Audit Committee before implementation [10][11]. - Auditors are required to notify the audited units about the scope, content, and requirements of the audit prior to commencement [10][11]. - After completing the audit, the audit team must compile a report detailing the audit findings, evaluations, and recommendations [10][11]. Group 5: Information Disclosure - The company is responsible for organizing the implementation of internal control evaluations, which must be reported to the Board of Directors [12][13]. - The internal control evaluation report must include a declaration of authenticity from the Board, an overview of the evaluation process, and any identified deficiencies [12][13]. Group 6: Rewards and Penalties - Auditors who act fairly and contribute significantly should be recognized or rewarded [14]. - Individuals obstructing auditors or retaliating against whistleblowers will face necessary disciplinary actions [14].