电科院: 内部审计管理制度

Core Viewpoint - The internal audit management system of Suzhou Electrical Appliance Research Institute Co., Ltd. aims to standardize internal audit work, enhance audit quality, and protect investors' rights and interests, in compliance with relevant laws and regulations [2][3]. Group 1: General Principles - 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]. - The board of directors is responsible for establishing and implementing effective internal control systems [2][3]. Group 2: Internal Audit Organization and Personnel - An audit committee is established under the board of directors, consisting of three non-executive directors, with a majority being independent directors [3]. - The audit department is set up as the internal audit body, reporting to the audit committee and the board of directors [3][4]. - The audit department must maintain independence and should not be under the leadership of the finance department [3][4]. Group 3: Responsibilities and Requirements of Audit Institutions - The audit committee is responsible for guiding and supervising the internal audit department, reviewing annual audit plans, and reporting significant issues to the board [4][5]. - The audit department is tasked with evaluating the completeness and effectiveness of internal control systems and auditing financial data for legality and authenticity [5][6]. Group 4: Implementation of Internal Audits - The audit department must conduct internal control evaluations at least annually and report findings to the board or audit committee [9][10]. - The audit department is required to check the use of raised funds and report any significant violations or risks to the board [10][11]. Group 5: Supervision and Management of Internal Audit Work - The company must establish a mechanism for evaluating the performance of internal auditors and hold them accountable for significant issues [30][31]. - Serious violations by departments or individuals during audits may lead to disciplinary actions or legal consequences [31][32]. Group 6: Miscellaneous Provisions - The internal audit management system will take effect upon approval by the board and will be interpreted by the board [17][18].