卓胜微: 内部审计制度

Core Viewpoint - The document outlines the internal audit system of Jiangsu Zhuosheng Microelectronics Co., Ltd., aiming to enhance audit quality, protect investor rights, and ensure compliance with laws and regulations [1][2]. General Provisions - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [1]. - The internal control process aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure accurate information disclosure [1]. Internal Audit Structure - The company establishes an internal audit institution responsible for supervising business activities, risk management, and financial information, reporting directly to the audit committee [2]. - The internal audit institution must maintain independence and not be under the financial department's leadership [2]. Responsibilities and Requirements - The audit committee guides and supervises the internal audit institution, reviewing financial information and internal control effectiveness [3]. - The internal audit institution is tasked with evaluating the completeness and effectiveness of internal controls across various company entities [3][4]. Audit Procedures - The internal audit institution must conduct regular checks on high-risk investments and significant financial transactions, reporting any violations to the audit committee [5]. - Internal audit reports must be submitted at least quarterly, detailing the execution of audit plans and any issues found [4][5]. Internal Control Evaluation - The internal audit institution is responsible for conducting annual evaluations of internal controls, including identifying deficiencies and proposing corrective measures [6][18]. - The board of directors must review and approve the internal control evaluation report alongside the annual report [7]. Accountability Mechanism - The company is required to establish a mechanism for accountability regarding violations of internal control systems, ensuring responsible parties are addressed [7][20]. Implementation and Amendments - The internal audit system becomes effective upon approval by the board of directors, with any amendments following the same procedure [8][23].