金力泰: 内部控制审计报告

Group 1 - The responsibility for establishing and implementing effective internal controls lies with the board of directors of Jinlitai Company, as per the relevant regulations [2] - The registered accountants are responsible for expressing an audit opinion on the effectiveness of internal controls based on the audit work performed [2] - Internal controls have inherent limitations, which may not prevent or detect misstatements, and changes in circumstances may render internal controls inappropriate [2] Group 2 - Significant deficiencies in internal controls were identified, indicating that the company failed to adhere to proper approval processes for major payments, leading to a lack of effective execution of internal controls related to fund management and procurement [2] - In 2024, Jinlitai Company transferred a total of 931 million yuan to related trading companies, with significant payments not following the required approval hierarchy [2] - The company received a share repurchase payment of 137.53 million yuan from Shihezi Yike, but failed to effectively plan, decide, and approve the use of these funds, indicating major deficiencies in internal controls related to daily fund management [3][4] Group 3 - In September, Jinlitai Company conducted a second acquisition of equity in Yitaiji Technology for 323 million yuan, with funds sourced from related trading companies [4] - The company did not effectively investigate the relationships between Xiamen Yike, Yitaiji Technology, and other stakeholders, leading to formalistic investment decision-making and approval processes [4]